TEMPLARS Transcripts: Tax Digest | September 2026

In the September 2026 issue of TEMPLARS Tax Transcripts, our Tax Practice examines developments in incentive design, institutional dispute resolution and assessment validity, as Nigeria moves to codify fiscal concessions that were previously negotiated project by project.

Key updates include the President’s signing of the Deep Offshore Oil and Gas Projects Incentives (Tax Remission) Order 2026, which replaces project-specific negotiations with defined eligibility criteria; the resolution of the Office of the Tax Ombud and the Oil and Gas Free Zones Authority to collaborate on taxpayer complaint resolution, clarification of incentives and systemic complaint review for investors in the free zones; and tax waivers for nearly 4,000 electric vehicles imported in the first half of 2026.

For judicial developments, the Tax Appeal Tribunal held that an error in a taxpayer’s name does not invalidate an assessment where the notice is duly served on the person intended to be assessed and contains the substantive particulars of the assessment.

For further clarification, please contact TEMPLARS Partners, Igonikon Adekunle and Sesan Sulaiman.

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