Knowledge Centre

2 February 2026

TEMPLARS Transcripts: Tax Digest | February 2026

In the February 2026 issue of TEMPLARS Tax Transcripts, our Tax Practice highlights significant developments in Nigeria’s tax reform landscape, tax administration, and judicial interpretation.

26 January 2026

Data Protection Compliance in Nigeria: Audit Return Obligations for 2026

Nigeria’s data protection regime continues to tighten, with Compliance Audit Returns (CARs) now a core obligation for organisations classified as Data Controllers and Data Processors of Major Importance (DCMIs/DPMIs).

23 December 2025

The Lagos State Tenancy Bill 2025: Essential Insights for Commercial Landlords

The Lagos State Government has proposed a far-reaching overhaul of its tenancy regime through the Tenancy and Recovery of Premises Bill 2025, with significant implications for commercial landlords and institutional property owners,.

22 December 2025

The Applicable Limitation Law in Oil Spill Cases – Need for Judicial Certainty

Limitation risk has historically been a defining factor in Nigeria’s oil-spill disputes environment.

17 December 2025

Globalization of Adire: Strengthening Nigeria’s Legal Protection and Economic Leverage

Adire is fast becoming a global fashion asset, but Nigeria is not yet capturing the value. As international brands scale production the tie-dye market heads for US$7.8 billion by 2033.

16 December 2025

Upstream Regulatory Series: Nigeria’s 2025 Petroleum Commercial Regulations

The Nigerian Upstream Petroleum (Commercial) Regulations 2025 introduce a more disciplined commercial framework for approving Field Development Plans, Annual Work Programmes, and Status Reports.

15 December 2025

Nigeria Commences Enforcement Under Anti Money Laundering Act: Here Are Your Compliance Options

Compliance failures under Nigeria’s Anti Money Laundering Act are now a frontline enforcement issue, with the Economic and Financial Crimes Commission prosecuting businesses and executives for structural lapses alone.

9 December 2025

Nigeria 2025 Upstream Licensing Round (Part 2): Investor-Critical Insights from the Guidelines

Nigeria’s 2025 Upstream Licensing Round is now in motion, creating a pathway for investors seeking onshore, shallow-water and deep-offshore upstream assets in Nigeria.

8 December 2025

Digital Transition and Cross-Border Confidence in Nigeria’s Trade Eco-System: is Nigeria witnessing a new dawn?

Nigeria is set for a major shift in international trade and trade finance with the enactment of the National Digital Economy and E-Governance Bill 2025 which seeks to foster a modernised trade ecosystem.

5 December 2025

Stamp Duty Exposure Rises as Tribunal Rules on Share Purchase Agreements in Nigeria

On 28 November 2025, the Tax Appeal Tribunal in Oando Oil Limited v. Federal Inland Revenue Service (FIRS) ruled that Share Purchase Agreements are subject to stamp duty in Nigeria.

4 December 2025

TEMPLARS Transcripts: Energy & Natural Resources Digest | December 2025

The December edition of the TEMPLARS Transcripts: Energy and Natural Resources Digest highlights major shifts across Nigeria and Ghana’s energy landscape.

25 November 2025

Privately Initiated Infrastructure Proposals: A Strategic Pathway for Infrastructure Delivery in Nigeria

Nigeria’s infrastructure deficit is projected to exceed $3 trillion over the next 30 years therefore Privately Initiated Infrastructure Proposals could be the lever for unlocking investor-led, commercially sustainable infrastructure projects.