Regulatory
Tax
Tax advice, planning and dispute resolution across federal, state and local taxes, including the 2025 tax reform laws.
Overview
Nigeria’s tax system changed substantially with the 2025 reform laws, which took effect on 1 January 2026. We help businesses and individuals understand their obligations under the new framework and resolve disputes with the tax authorities.
We advise on the Nigeria Tax Act 2025, the Nigeria Tax Administration Act 2025 and the establishment of the Nigeria Revenue Service, covering company income tax, value added tax, withholding tax, capital gains, personal income tax and stamp duties, as well as incentives and the tax implications of investments and transactions.
Our team has advised companies, including in the oil and gas sector, on the tax implications of proposed investments, procurement contracts and asset acquisitions, and has appeared before the Tax Appeal Tribunal. We handle tax audits and investigations, objections, appeals and settlements.
What we do
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Constitutional Tax Authority
We provide expert advice on the constitutional authority to impose, assess, and collect taxes, ensuring compliance with legal frameworks and regulations.
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Tax Litigation and Administrative Proceedings
Representing taxpayers in tax audits, objections and appeals before the Tax Appeal Tribunal and the Federal High Court.
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Tax Law Opinions and Advice
We offer strategic tax law opinions and advice, providing clients with insights to navigate complex tax landscapes and make informed decisions.
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Tax Investigations and Audits
Our team assists clients in managing tax investigations and audits, ensuring compliance and mitigating risks associated with tax disputes.
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Tax Exemptions and Relief
We assist clients in filing and prosecuting applications for tax exemptions and relief, optimizing tax savings and enhancing financial efficiency.
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Tax Law Reform
Our experts monitor and engage in tax law reform initiatives, advocating for changes that promote fairness, efficiency, and compliance.
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Tax Structuring of Corporate Transactions
We provide strategic tax structuring advice for mergers, acquisitions, and corporate reorganizations, optimizing tax efficiency and minimizing liabilities.
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Taxation of Foreign Investors
Our team specializes in the taxation of foreign investors and investments, providing guidance on compliance and tax optimization strategies.
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Transfer Pricing and Re-characterization
We advise on transfer pricing reporting and re-characterization issues, ensuring compliance with regulations and minimizing tax risks.
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Taxation of Expatriate Remuneration
We offer tailored solutions for the taxation of expatriate remuneration, ensuring compliance with tax laws and regulations.
Our team
FAQs
Four laws consolidated and replaced most existing tax statutes from 1 January 2026: the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service (Establishment) Act, which replaced the Federal Inland Revenue Service, and the Joint Revenue Board (Establishment) Act.
By filing an objection with the relevant tax authority within the time allowed. If the objection is refused, the decision can be appealed to the Tax Appeal Tribunal and then to the Federal High Court.
The state internal revenue service of the state where the individual is resident, except for certain categories, such as members of the armed forces, the police and the foreign service, whose tax is administered federally.