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   Market Date: 23-07-2014   
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  1. Taxation of Dividends: OANDO Plc vs. FIRS I & II Revisted

    Pelican are birds that inhabit the coastlines of Florida, Louisiana, and the Gulf of Mexico, and they feed their little chicks by breaking down the food with beaks, even when the adult pelicans are hungry. Likened to a corporation, United States Fifth Ci
  2. Tax Appeal Tribunal’s Jurisdiction viz-a-viz the Federal High Court

    Tax practitioners were apprehensive as to whether the Nigerian Tax Appeal Tribunals (“TAT”) would suffer similar a fate as the extinct Value Added Tax (VAT) Tribunal.
  3. Tax Agenda for the National Conference

    In his 1986 address to the White House Conference on Small Business, former American President - Ronald Reagan said, “the government’s view of the economy could be summed up in a few short phrases: If it moves, tax it. If it keeps moving, regulate it. And
  4. NSE Launches X-Whistle, a whistle blowing Portal

    To provide additional leverage to The Exchange’s drive towards having a dynamic and robust capital market regulatory regime; as well as maintaining its zero-tolerance policy, The Nigerian Stock Exchange has designed an effective whistle blowing program ta
  5. Why That Tax Evasion Allegation Against Sanusi Would Not Stand

    On Thursday, February 20, 2014, the Presidency announced the suspension of the Governor of the Central Bank of Nigeria, Mr. Sanusi Lamido Sanusi, for what was described as financial recklessness in the management of apex bank. Few hours later, a detailed
  6. A brief examination tax practice and procedure in Nigeria

    Notwithstanding the decision in TSKJ II CONSTRUCES INTERNACIONALS UNIPESSOAL LDA vs FEDERAL INLAND REVENUE SERVICE (FIRS), Abuja Federal High Court, Suit No. FHC/ABJ/TA/11/12, the decision in Standard Trust Bank Plc v- Chief Emmanuel Olusola (2007) 9 CLR
  7. Plea of Insanity by Corporations to Charges of Tax Evasion: A Rejoinder to Professor Taofeeq Abdulra

    No doubt, Professor Taofeeq Abdulrazaq is an authority on Nigerian Taxation Law. He ranks along with Leye Adebiyi, Professor Oluwole Akanle, Afolabi Elebiju, Wole Obayomi, Taiwo Oyedele and others.
  8. LASAA & Condolence Posters & Signages

    The Lagos State Signage and Advertisement Agency (LASAA) was established by the Lagos State Structures for Signage and Advertisement Agency Law, 2006 and the Amendment thereto as the responsible agency for regulating and controlling outdoor advertising an
  9. FBN Holdings salutes resolution of tax issues for Bank Holding Companies

    The management of FBN Holdings Plc has expressed delight at the timely resolution of tax issues which has engendered an equitable taxation regime for Bank Holding Companies in the nation.
  10. Nigerian Banks and Tax Implications for Holding Companies

    Being a Paper presented by Prince Rasaq Kunle Quadri, FCTI; President/Chairman of Council THE CHARTERED INSTITUTE OF TAXATION OF NIGERIA (CITN) titled THE HOLDING COMPANY MODEL: TAX IMPLICATIONS FOR NIGERIAN BANKS at the 4th Annual Banking & Finance Conf
  11. Nigeria loses N90b to tax evasion in four years in auto industry, says Rewane

    Despite claims of surpassing revenue target by the Customs Service, Nigeria is said to have lost a whopping N90 billion ($550million) in revenue from tax evasion to the grey market operators in the automobile industry over the last four years, the Managin
  12. Nigerian Ports: A Car Smuggler’s Paradise

    Nigeria lost N90bn ($550m) in revenue (from tax evasion) to the grey market of the automobile industry of the country over the last 4 years.
  13. Company and Personal Withholding Tax Regime

    Withholding Tax (“WHT”) is an advance tax payment which is deducted and withheld from any income or disbursement due to a taxable person or to a taxable corporation, for onward remittance to the relevant tax or government collecting authority, against a f
  14. Clarification on the Implementation of the Consolidated Relief Allowance in the Personal Income Tax

    The attention of FIRS has been drawn to the misunderstanding of the concept of the “Consolidated Relief Allowance” as provided in section 33(1) of the Personal Income Tax (Amendment) Act, 2011 by a section of the tax payers.
  15. FIRS reaches all-time high of N3.4trn revenue in eight months

    The Federal Inland Revenue Service (FIRS) said it realised N3. 4 trillion tax revenue in the last eight months of the year.
  16. Dangote Cement sues Nigerian govt over cement waiver

    Dangote Cement Limited on Tuesday sued Nigerian Government before a Lagos Federal High Court over a cement waiver granted to one of his major competitor in the cement manufacturing industry, Ibeto Cement Company.
  17. FIRS recovers over N2.17bllion tax debts from seven notable firms

    The Chief Executive Officers of seven Lagos-based engineering, telecommunications, cable television, and trading conglomerates were arrested at the weekend by officials of the Federal Inland Revenue Service (FIRS) over alleged non-remittance of various
  18. National Tax policy guidelines and rules

    The National Tax Policy seeks to provide a set of guidelines, rules and modus operand! that would regulate Nigeria's tax system and provide a basis for tax legislation and tax administration in Nigeria.
  19. Launching of the National Tax Policy and Nationwide Tax Identification Number

    Launching of the National Tax Policy and Nationwide Tax Identification Number
  20. Legal Alert for February 2012: Personal Income Tax (Amendment) Act, 2011

    Legal Alert for February 2012: Personal Income Tax (Amendment) Act, 2011
  21. Tax Alert - Employee's Compensation Act

    Tax Alert - Employee's Compensation Act
  22. The Personal Income Tax (PIT) Act, 2011

    The Personal Income Tax (PIT) Act, 2011
  23. Nigeria grants 5-yr tax holiday to India's Spanco BPO arm

    Nigeria grants 5-yr tax holiday to India's Spanco BPO arm
  24. Tax evasion: FIRS arrests Arik boss, others over N3.5bn

    Tax evasion: FIRS arrests Arik boss, others over N3.5bn
  25. Workers to Enjoy Tax Relief under New Law

    Workers to Enjoy Tax Relief under New Law
  26. Are Nigerians paying a high price for tax havens?

    Are Nigerians paying a high price for tax havens?

  28. Who is Next? FIRS recovers Tax Arrears

    The Federal Inland Revenue Service has recovered more than N11.9billion tax arrears from five oil companies. The bulk of the money recovered came from Agip, which paid over $57.79million (N8.09billion). Halliburton just had to be on the list......

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