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In this July 2025 edition of TEMPLARS Tax Transcripts, our Tax Practice shares key developments across tax legislation, administration, and judicial decisions.

Highlights include the enactment of Nigeria’s landmark tax reform laws, the commencement of e-invoicing by the Federal Inland Revenue Service (FIRS), and the renegotiation of Nigeria’s Double Taxation Agreement with the Netherlands.

It also spotlights the Court of Appeal’s significant decision affirming the Tax Appeal Tribunal’s jurisdiction over Pay-As-You-Earn (PAYE) and Withholding Tax (WHT) disputes, even where collection is handled by State authorities.

If you require any clarification, please contact TEMPLARS Partners, Dipo Komolafe, Igonikon Adekunle, and Sesan Sulaiman.

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