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Section 80 of the Nigeria Tax Administration Act, 2025 (NTAA) imposes a mandatory duty on the Accountant-General of the Federation (AGF) to recover unremitted tax revenues from Ministries, Departments, and Agencies (MDAs) of the Federal Government. The...
Maritime is capital-intensive. A single workboat, tug, PSV, or small tanker can run into the low–mid tens of millions of dollars; even coastal barges and crew boats require multi-million-dollar tickets/investments. For Nigeria, that capacity gap in coastal...
The Local Government Revenue Committee (LGRC), represents continuity in Nigeria’s local tax governance. The LGRC is designed to enhance grassroots revenue mobilization. It institutionalizes a decentralized framework for tax assessment, collection, and...
The maritime sector, globally recognized as the 'Blue Economy,' is a cornerstone of economic wealth and environmental preservation for many nations. In Nigeria, it significantly contributes to trade, transportation, and job creation, particularly through...
The Nigeria Tax Act (2025) has redefined the fiscal landscape for Free Trade Zone (FTZ) operators, replacing blanket exemptions with performance-based incentives. While FTZs remain critical to attracting foreign investment, entities must now comply with...
This article explores the recent Court of Appeal decision in CBN v. Adani Mega System Ltd, which has sparked discourse around the Federal High Court’s jurisdiction over simple contracts. Contrary to views suggesting a doctrinal shift, the judgment is...
As Nigeria’s music industry continues to boom, understanding the legal dynamics of recording contracts becomes vital for artists and record labels alike. This article explores core contract law principles—offer, consideration, legal intention, capacity—and...
Commercial Papers (CPs) are fast becoming a preferred financing tool for Nigerian companies seeking short-term liquidity. This article breaks down the legal and regulatory framework guiding CP issuance in Nigeria—from eligibility criteria and credit rating...
Registration requirements under Nigeria's Food Science and Technology Act have sparked debate among industry stakeholders. While the Act aims to regulate food professionals, its application to companies remains unclear. This article examines the legal...