E-COMMERCE, CYBERCRIME, CYBERSECURITY AND CYBERSECURITY LEVY – NIGERIA PERSPECTIVE (PART 2)
In Part 1 of this write-up, we focused on the emergence of e-commerce as well as the relationship of e-commerce...
E-COMMERCE, CYBERCRIME, CYBERSECURITY AND CYBERSECURITY LEVY – NIGERIA PERSPECTIVE (PART 1)
The Central Bank of Nigeria (CBN) in a circular PSM/DIR/PUB/017/004 dated May 6, 2024 directed all commercial, merchant, non-interest and...
Nigeria’s tax regime and the imminent changes
In our previous pointers to 2024 and beyond possible tax changes we commented on the Presidential Fiscal Policy and Tax...
Tax Appeal Tribunal orders firm to pay Bayelsa Revenue Board N288m Tax Liability
In a judgement delivered on March 14, 2024, The South-South Zone of the Tax Appeal Tribunal holden in Benin ordered...
WHEN CAN A TAX AUTHORITY RAISE A BEST OF JUDGEMENT (BOJ) ASSESSMENT AGAINST A TAXPAYER?
Based on established legal cases, before a Tax Authority can successfully defend a Best of Judgement (BOJ) assessment, it must...
THE LEGAL AND TAX IMPLICATIONS OF CARRYING ON A BUSINESS IN NIGERIA
There are comments circulating the Nigerian space that the Federal Government want to compel all business owners, entertainers, content creators...