The Companies Income Tax Act (CITA) is a Nigerian legislation that governs the taxation of companies operating in Nigeria. It outlines the charge of tax, identification of companie...

The Debt Management Office (Establishment) Act 2003 is a Nigerian federal law that establishes the Debt Management Office (DMO) as a corporate body with perpetual succession. The A...

The Federal Inland Revenue Service (Establishment) Act, 2007 is a Nigerian law that establishes the Federal Inland Revenue Service (FIRS) as the primary agency for the assessment,...

The Finance Act 2020 is a Nigerian federal law amending various tax and fiscal statutes. It is published as a supplement to the Official Gazette No. 4, Vol. 108, dated 4th January...

The Finance Act, 2021 is a Nigerian federal legislation that amends various tax, excise, and duty statutes to align with the macroeconomic policy reforms of the Federal Government....

The Financial Reporting Council of Nigeria Act 2011 establishes the Financial Reporting Council of Nigeria (FRCN) as a regulatory body responsible for setting accounting, auditing,...

The Fiscal Responsibility Act, 2007 is a Nigerian federal law enacted on July 30, 2007, to promote prudent management of the nation's resources, ensure long-term macroeconomic stab...

The Industrial Training Fund (Amendment) Act, 2011 (Act No. 19) was enacted by the National Assembly of the Federal Republic of Nigeria on June 3, 2011, and published in the Offici...

This is the Investments and Securities Act, 2025 of the Federal Republic of Nigeria, published as a supplement to the Official Gazette No. 19, Vol. 112, dated 2nd May 2025. The Act...

The Joint Revenue Board of Nigeria (Establishment) Act, 2025 is a Nigerian federal law enacted on 26 June 2025 to establish the Joint Revenue Board, the Tax Appeal Tribunal, and th...