Regulatory updates, tax guidance, and IFRS perspectives for Nigerian finance leaders.
Understand the Nigeria Tax Act 2025, key compliance changes, new penalties, and what every Nigerian business must do now.
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IFRS 9: recognise expected credit losses from day one using a provision matrix. NRS/NTA 2025: those statistical provisions are non-deductible. Two frameworks, two different answers. Most Nigerian companies get this wrong on audit.
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Tax avoidance: lawful. Tax evasion: a crime. Under Nigeria's new tax law (NTAA 2025), advisers who assist with false positions now face personal criminal liability. Here is where the line actually is—and why it matters.
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A Tax Clearance Certificate requires three years of compliant filings. You cannot manufacture it in three weeks. Under NTAA 2025, it is now required for contracts, loans, CAC registration, and expansion. Treat compliance as routine infrastructure, not emergency response
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Nigeria’s new NRS e-invoicing regime is ending the era of backdated invoices. This article explains how the Merchant-Buyer Solution (MBS) works, why VAT claims are now at risk, the penalties businesses face for non-compliance, and why even compliant companies could suffer from supplier delays.
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A business can survive weak sales longer than it can survive bad numbers. This article explores how poor financial reporting, weak governance, and underqualified finance teams quietly destroy promising Nigerian companies — often long before the owners realise the damage has already begun.
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The paradox that quietly ruins profitable businesses — and what every business owner must understand about the difference between profit and cash.
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