Navigating Nigeria’s Tax Reform Landscape: Bridging the Gap Between Legislative Intent on Tax Refund and Administrative Reality
Among its numerous provisions, the NTAA 2025 introduces critical reforms that directly address one of the most persistent challenges in Nigeria's tax system: the cumbersome and often futile process of obtaining tax refunds. The significance of this reform cannot be overstated, particularly when viewed against the backdrop of Nigeria's historically problematic tax refund system.
How Tax Refund Can Arise in Nigeria
What is Tax Refund ‘Simply, it means tax paid to a taxpayer: it is repayment of excess tax payment or credit in respect of taxes…’... Read More