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Introduction The Nigeria Tax Act 2025 (NTA 2025), introduces significant changes to the taxation of cross-border transactions involving Nigerian businesses. Beyond harmonising various tax statutes, the Act expands Nigeria’s taxing rights over non-resident entities, offshore structures,
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Introduction The Nigeria Tax Act 2025 (NTA 2025), introduces significant changes to the taxation of cross-border transactions involving Nigerian businesses. Beyond harmonising various tax statutes, the Act expands Nigeria’s taxing rights over non-resident entities, offshore structures,
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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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