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Introduction The Nigeria Tax Act, 2025 (NTA 2025) represents a significant evolution in the country’s fiscal and regulatory framework. Beyond adjustments to tax rates, the Act introduces structural and administrative changes that affect how businesses are
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Have you ever wondered how undisclosed interests by Directors can affect your company? Even with the best intentions, directors who participate in decisions where they have personal stakes can unintentionally expose themselves and the company to
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In March 2026, the Nigerian Communications Commission (NCC) introduced the Telecoms Identity Risk Management System (TIRMS), a regulatory initiative designed to strengthen mobile number security, reduce fraud, and protect digital identities in Nigeria. This update addresses
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Key Takeaways for Financial Institutions Regulated entities are required to commence implementation, with full compliance deadlines of 18 months for Deposit Money Banks and 24 months for other financial institutions from the date of issuance. On
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INTRODUCTION The question of whether a bank may lawfully restrict or freeze a customer’s account without first obtaining a court order has long occupied a central place in Nigerian banking and constitutional jurisprudence. For decades, the
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