Nigeria Tax Act, 2025
The Nigeria Tax Act, 2025 represents a comprehensive consolidation and modernization of Nigeria’s substantive tax laws. It harmonises key provisions on income tax, consumption taxes, and other federal taxes into a clearer and more coherent framework. The Act aims to broaden the tax base, reduce ambiguities, align Nigerian tax practice with global standards, and promote fairness, certainty, and economic efficiency. It also reflects current fiscal realities by simplifying tax rules, rationalising exemptions, and supporting voluntary compliance.
File Type:
pdf
File Size:
584 KB
Categories:
Tax Advisory, VAT & Withholding Tax (WHT)
