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Retrospective Application of the Nigeria Tax Act 2025 to year 2025 Financials: An Analytical Review of the Emerging Controversy
1. Introduction The Nigerian tax landscape has undergone fundamental transformation following the enactment of the Nigeria Tax Act 2025 (NTA 2025) and its accompanying legislation,…
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Understanding the Application of VAT Input and Output Under the Nigeria VAT Act (Post‑January 2026 Reform)
. The recent amendment to the Nigerian VAT Act has extended the application of input VAT and output VAT to all sectors and industries, including…
