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MTN Nigeria Communications Plc Vs FIRS: The Tax Appeal Tribunal Decides
The Tax Appeal Tribunal (TAT) last week ruled on a matter between MTN Nigeria Communications Plc (“MTN”) and the Federal Inland Revenue Service (“FIRS”).
read moreFinance Act 2019
Government’s objectives for the Act are: ▪ Reformation of Nigeria’s tax law to align with global best practices; ▪ To support MSMEs through the ease of doing business initiative; ▪ Encouraging investments in infrastructure and capital markets; and ▪ Raising government...
read morePresident Muhammadu Buhari, GCFR has signed into law the Finance Act 2020 (“the Act”).
President Muhammadu Buhari, GCFR has signed into law the Finance Act 2020 (“the Act”). It would be recalled that the draft law was submitted to the National Assembly on 8th October 2019 for consideration, alongside the budget for 2020 fiscal year......
read moreFinance Bill 2019 – Introduction of Noteworthy Changes in the Nigerian Tax Laws
It would be recalled that President Muhammadu Buhari GCFR presented the budget estimates for 2020 to the joint session of the National Assembly on October 8 2019. The budget proposal includes a total expenditure of over N10 trillion to be funded with revenues of N8.1...
read moreAmendment of the Deep Offshore and Inland Basin Production Sharing Contract Act, 2004.
The Deep Offshore and Inland Basin Production Sharing Contract Act 2004, (Amendment) Bill was signed on the 4th of November, 2019 by the President. Since its primary enactment, the act aimed at giving certain fiscal incentives to the oil and gas companies operating in...
read moreBRIDGING THE CORPORATE GOVERNANCE GAP IN NIGERIA (PART 2)
In Nigeria, auditors are required to lend credibility to the annual accounts through independent examination of the books and records of the company. The audit function is part of the mechanism for enhancing confidence in corporate annual reports. Prior to 1990, there...
read moreDigitization and Sustained Growth in SME’s in Developing Countries
SMEs account for between 50% and 60% of value creation in any economy according to the OECD, this can be linked to the impact of the combination of digitalization and globalization which has acted as major channels to enhancing the performance of SMEs. Digitalization...
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