COMMENTARIES ON THE FIRS + NEPZA MARRIAGE OF UNLAWFUL PROPOSITIONS

COMMENTARIES ON THE FIRS + NEPZA MARRIAGE OF UNLAWFUL PROPOSITIONS

On Wednesday, February 21, 2024, the Federal Inland Revenue Service (FIRS) in conjunction with the Nigeria Export Processing Zones Authority (NEPZA) issued a public document, captioned “Guidelines for Tax Compliance by Approved Enterprises Operating in Nigeria Export Processing Zone” (the Guidelines). The Guidelines is issued, purportedly, pursuant...

Nigeria’s Expatriate Employment Levy: A Commentary

Nigeria’s Expatriate Employment Levy: A Commentary

On Tuesday, February 27, 2024, Nigeria’s President Bola Ahmed Tinubu announced the introduction of an Expatriate Employment Levy (the Levy) that will be administered by the Nigerian Immigration Service (NIS), a foremost agency in the Federal Ministry of Interior. The announcement was formalised with the release of a Handbook that contains informati...