Corporate LawTAXATION OF EMPLOYMENT INCOME UNDER THE NIGERIAN TAX REFORM ACTS: AN OVERVIEW OF KEY PROVISIONS

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.

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