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 businesses, this means filings can no longer rely on old assumptions.
Here are five provisions that would shape how companies prepare returns and organise records this year.
New rules on effective tax rate and top‑up tax
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