22nd April 2026
TEMPLARS Transcripts: Tax Digest | April 2026
In the April 2026 edition of TEMPLARS Tax Transcripts, our Tax Practice examines the ongoing rollout of Nigeria’s reformed tax framework and its practical impact on compliance and enforcement.
This issue highlights the Nigeria Revenue Service’s assumption of mineral royalty administration and the Federal Government’s proposed presumptive tax regime for the informal sector, both signalling broader coverage and more structured enforcement.
On the judicial front, the Tax Appeal Tribunal confirmed that companies at the petroleum exploratory stage remain subject to Petroleum Profits Tax filing obligations, reinforcing strict statutory compliance and limiting reliance on prior administrative practice.
For further clarification, please contact TEMPLARS Partners, Igonikon Adekunle and Sesan Sulaiman.
