Introduction On 11th October 2021, the Federal Inland Revenue Service (FIRS) issued Guidelines on Simplified Compliance Regime for Value Added…
Introduction On 11th October 2021, the Federal Inland Revenue Service (FIRS) issued Guidelines on Simplified Compliance Regime for Value Added…
Introduction A basic responsibility of every government is the provision of public infrastructure and social services to its citizenry. Being…
Introduction On 3rd June 2021, the Federal Inland Revenue Service (FIRS) issued an information circular on Clarifications on the Provisions…
Introduction In 2019, the Federal Government of Nigeria enacted the Finance Act 2019 (“FA19”), which introduced several amendments to extant…
Introduction Following the judgment of the Federal High Court sitting in Port Harcourt in Attorney-General of Rivers State v. FIRS…
Introduction On 31st December 2020, President Muhammadu Buhari signed the 2021 Appropriation Bill and the 2020 Finance Bill into law.[2]…
Introduction A basic responsibility of every government is the provision of public infrastructure and social services to its citizenry. Being…
The Legality of Gross-Up Provisions in Commercial Agreements Revisited – by Olalekan Sowande