Filing season for 2026 will come with more scrutiny and expectations from tax authorities.
Recent provisions in the Nigeria Tax Act and the Nigeria Tax Administration Act have changed how liabilities are calculated, how returns are submitted and how supporting documents must be maintained.
For
```
Members Only
Login or create an account to continue
This article is available to registered BusinessDay readers. Please login if you already have an account, or create a new account to continue reading.
New to BusinessDay? Register now and start reading.
```
Chioma Nwangwu
Chioma Nwangwu is a Tax Reporter at BusinessDay, covering Nigeria’s tax policies, regulatory reforms, and compliance trends. She reports on how evolving tax rules impact businesses, investors, and the economy, translating complex fiscal regulations into clear, actionable insights.
