On 26th of June 2025, a new tax regime was introduced in Nigeria after President Bola Ahmed Tinubu signed four bills into law, namely: Nigeria Tax Administration Act, 2025, Nigeria Revenue Service (Establishment) Act, 2025, Joint Revenue Board (Establishment) Act, 2025 and Nigeria Tax Act, 2025. The Nigeria Tax Act, 2025 (NTA or the Act) repealed principal taxation legislations such as the Companies
Digital infrastructure has evolved into critical national infrastructure, forming the backbone of modern governance, financial services, and the broader architecture of national economic coordination. As Nigeria continues to digitise public services and our economy increasingly depend on interconnected platforms for transactions, communication, and data exchange, the reliability, resilience, and security of
On 28 February 2026, coordinated U.S.–Israel strikes on Iranian assets triggered a rapid escalation in the Gulf, delivering one of the most severe recent shocks to global energy security. Iran’s retaliation heightened risks around the Strait of Hormuz
According to the Editorial Board of Africa Oil and Gas Report, the Nigerian oil and gas industry is geared towards exponential reform as the Honourable Attorney General of the Federation hinted at the approval of President Ahmed Tinubu to an amendment of the Petroleum Industry Act.1 According to the editorial, the Petroleum Industry
The decision of the High Court of Lagos State in Femi Falana, SAN v. Meta Platforms Inc. raises significant legal questions concerning the relationship between constitutional privacy rights, the Nigeria Data Protection Act 2023 (NDPA or the Act), and the responsibility of online intermediaries for user-generated content. The case arose from the publication of a video on Facebook by an unidentified third-party user falsely suggesting that the Femi Falana, SAN, the Claimant was suffering from a medical condition
In the wake of the new tax regime1, it will not be unexpected to see a challenge to the legality or validity of a tax assessment as opposed to challenging the computation of such assessment itself together with its appurtenant objections and notices of refusal to amend. The Joint Revenue Board of Nigeria (Establishment) Act, 2025 confers on the Tax Appeal Tribunal (TAT), jurisdiction and powers to
Football is built on the principle of finality. Once the referee blows the whistle, the result is meant to be settled. The AFCON 2025 final, however, defied that certainty. In a decision that stunned the football world, the Confederation of African Football overturned Senegal’s on-field victory and awarded the title to Morocco based on forfeiture.
The enactment of the four tax reforms bills in 2025, which became effective on 1st January 2026, heralded a new dispensation in Nigerian tax administration. These laws, which include the Nigeria Tax Act, 2025 (NTA) and the Nigeria Tax Administration Act, 2025 (NTAA), have brought significant changes to the Nigerian tax landscape in a bid to promote efficiency in taxation and to align Nigerian tax system with global practices.
On 17 February 2026, MTN Group and IHS Towers separately announced a proposed all cash transaction under which MTN would acquire the outstanding shares of IHS Towers that it does not already own, valuing the business at approximately
In September 2025, the National Center for Artificial Intelligence and Robotics (NCAIR), in collaboration with the National Information Technology Development Agency (NITDA) and the Federal Ministry of Communication, Innovation and Digital Economy (FMCIDE), released Nigeria’s National Artificial Intelligence Strategy (the Strategy).
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