Over the first half of the year, Tax Thursday has examined a wide range of issues shaping Nigeria’s tax landscape, including tax administration, dispute resolution, taxpayer rights and obligations, international taxation, corporate taxation, personal income taxation, value added tax, stamp duties, tax incentives, the taxation of the digital economy, and anti-avoidance measures.
Throughout the series, our objective has been to highlight not only what the law provides, but also how the current position differs from previous rules, the policy rationale behind the
changes, and the practical implications for taxpayers. From the powers of tax authorities, the Office of the Tax Ombud, and rent relief provisions, to permanent establishments, controlled
foreign company rules, tax residency, minimum tax, mandatory disclosure requirements, and recent VAT reforms, each edition has been designed to provide clear, practical, and commercially relevant insights into Nigeria’s evolving tax system.
This compilation brings together every Tax Thursday publication issued between February and June 2026. It is intended to serve as a valuable reference for taxpayers, business leaders, professional advisers, policymakers, and other stakeholders seeking to understand the direction of Nigeria’s tax reforms and their impact on business and commercial activities. By presenting these publications in a single volume, we hope to provide a resource that remains useful long after each individual edition was first published.
As Nigeria’s tax landscape continues to evolve, we remain committed to delivering timely, practical, and accessible analysis that helps our readers navigate change with confidence, understand their rights and obligations, and make informed decisions in an increasingly dynamic tax environment.
