The Federal High Court issues Practice Direction for Determination of Tax Disputes. See below for more on the provisions of the Practice direction. Read more
According to the Nigerian FIRS Guideline on Tax treatment of Non-governmental organisation, NGOs are subject to a number of taxes such as income tax, Capital Gains Tax etc. Read more
According to the Nigerian Finance Act, foreign companies which provide some specific services to Nigerians or persons resident in Nigeria may be liable to pay Companies Income Tax if they have significant economic presence in Nigeria. Click on the link below to see what companies are classified as having significant economic presence for the purpose