The New Tax Law in Nigeria: Key Reforms, Compliance Obligations, and Implications for Businesses and Individuals
This article examines Nigeria’s new tax law and the sweeping reforms introduced to modernise the country’s tax framework. It analyses the consolidation of existing tax statutes, reforms in tax administration, assessment and filing procedures, enforcement mechanisms, and the dispute resolution framework. Particular attention is paid to the implications of these reforms for corporate taxpayers, small and medium-sized enterprises, and individual taxpayers.
