Nigeria: FIRS announces an extension for filing corporate tax return

Nigeria’s Federal Ministry of Finance announced, on 18 June 2026, that the federal government has issued the General Guidelines for the implementation of the Tax Acts 2025, setting out the process for the transition from the repealed tax laws to

The Nigeria Revenue Service (NRS), in collaboration with the Joint Revenue Board (JRB), in a press release on 18 May 2026, has notified the public of the implementation of the Taxpayer Identification (Tax ID), in line with Sections 6, 7 and 8 of the

Nigeria's Joint Revenue Board (JRB) has released the Personal Income Tax Guidelines 2026 on 7 April 2026. The 2026 Personal Income Tax Guidelines established a comprehensive framework for tax compliance and administration. These regulations

Nigeria’s Ministry of Finance have introduced the Presumptive Tax Regulations framework on 4 March 2026, marking a significant milestone in Nigeria’s tax reform journey. The Ministry described the framework as simple, clear and fair, with a

The Nigeria Revenue Service (NRS) has announced the continuation of the phased rollout of its E-Invoicing and Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS), to Medium and Emerging Taxpayers. In a notice issued on

The Nigeria Revenue Service (NRS) has released a timeline for the phased implementation of its Electronic Invoicing and Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS). The initiative is part of efforts to modernise