{"id":990986,"date":"2026-05-13T03:15:03","date_gmt":"2026-05-13T02:15:03","guid":{"rendered":"https:\/\/1stattorneys.com\/articles\/?p=990986"},"modified":"2026-05-13T03:22:06","modified_gmt":"2026-05-13T02:22:06","slug":"strategic-compliance-for-multinational-enterprises-under-nigerias-tax-act-2025","status":"publish","type":"post","link":"https:\/\/1stattorneys.com\/articles\/2026\/05\/13\/strategic-compliance-for-multinational-enterprises-under-nigerias-tax-act-2025\/","title":{"rendered":"Strategic Compliance for Multinational Enterprises Under Nigeria\u2019s Tax Act 2025"},"content":{"rendered":"\t\t
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Navigating the new tax era<\/h1>

\u00a0<\/p><\/header>

Transition or Turbulence?\u00a0Strategic Compliance<\/span>\u00a0for Multinational Enterprises Under Nigeria\u2019s Tax Act 2025<\/h1>

Abstract<\/h2>

The\u00a0Nigeria Tax Act 2025 (NTA 2025)<\/strong>\u00a0represents the most sweeping overhaul of the country\u2019s tax system in three decades. For multinational enterprises (MNEs) with existing Nigerian operations, the transition from the old fragmented regime (CITA, PITA, VAT Act, etc.) to the new consolidated framework presents both\u00a0compliance challenges and strategic opportunities<\/span>.<\/p>

This article dissects the transitional provisions embedded in the\u00a0NTA 2025<\/strong>\u00a0and the accompanying\u00a0Nigeria Tax Administration Act 2025 (NTAA 2025)<\/span>. It examines:<\/p>

  • Timelines for\u00a0re-registration<\/strong><\/li>
  • Changes to\u00a0accounting periods<\/strong><\/li>
  • Carryover of\u00a0prior-year losses<\/strong><\/li>
  • Treatment of\u00a0pending tax disputes<\/strong><\/li>
  • New\u00a0penalties<\/strong>\u00a0for non-compliance<\/li><\/ul>

    It also provides a roadmap for MNEs to align\u00a0transfer pricing policies<\/strong>,\u00a0withholding tax arrangements<\/strong>, and\u00a0digital service tax positions<\/strong>\u00a0with the new law. The article concludes that\u00a0proactive restructuring<\/u>, including reviewing intercompany agreements, reassessing permanent establishment exposure, and utilising the\u00a0six-month penalty moratorium<\/span>, is essential to avoid material financial and reputational risk.<\/p><\/div><\/section><\/section>

    1. Introduction<\/h1>

    On\u00a015 December 2025<\/span>, the National Assembly passed the\u00a0Nigeria Tax Act 2025 (NTA 2025)<\/span>\u00a0and three ancillary statutes: the\u00a0Nigeria Revenue Service Act 2025<\/span>, the\u00a0Nigeria Tax Administration Act 2025 (NTAA 2025)<\/span>, and the\u00a0Joint Revenue Board Act 2025<\/span>.<\/p>

    Together, they repeal and replace the\u00a0Companies Income Tax Act (CITA)<\/strong>, the\u00a0Personal Income Tax Act (PITA)<\/strong>, the\u00a0Value Added Tax Act (VAT Act)<\/strong>, the\u00a0Capital Gains Tax Act<\/strong>, and over a dozen amending Finance Acts. The effective date is\u00a01 January 2026<\/span>, but transitional provisions modify compliance obligations for the 2025 and 2026 years of assessment.<\/p>

    For multinational enterprises (MNEs), particularly those operating in\u00a0oil & gas, banking, telecommunications, manufacturing, and digital services<\/strong>, the transition is fraught with traps. The NTA 2025 changes tax residency rules, modifies thin capitalisation thresholds, introduces a new interest deduction limitation rule, recasts transfer pricing documentation requirements, and increases penalties by an order of magnitude.<\/p><\/div>

    However, the Acts also offer\u00a0grace periods<\/span>,\u00a0carryover reliefs<\/span>, and\u00a0dispute resolution windows<\/span>\u00a0that MNEs must actively claim.<\/p>

    This article is a practical guide for corporate counsel, tax directors, and external advisors:<\/p>

    • Part II:<\/strong>\u00a0Substantive changes demanding transitional attention.<\/li>
    • Part III:<\/strong>\u00a0Analysis of the seven most important transitional provisions.<\/li>
    • Part IV:<\/strong>\u00a0Month\u2011by\u2011month strategic compliance roadmap for 2026.<\/li>
    • Part V:<\/strong>\u00a0Litigation risks and advance ruling opportunities.<\/li>
    • Part VI:<\/strong>\u00a0Red flags and recommended immediate actions.<\/li><\/ul><\/div><\/section><\/section>

      2. Key Substantive Changes Under the NTA 2025 That Affect MNEs<\/h1>

      Before examining transitional provisions, it is necessary to understand what has changed. The following table summarises critical areas where the\u00a0NTA 2025<\/span>\u00a0departs from prior law:<\/p>
      Area<\/th>Pre\u20112025 (CITA et al.)<\/th>NTA 2025<\/th>Transitional Impact<\/th><\/tr><\/thead>
      Tax residency<\/strong><\/td>Resident if incorporated in Nigeria or management controlled in Nigeria.<\/td>Residence also if\u00a0\u201ceffective place of management\u201d (EPM)<\/strong>\u00a0is in Nigeria, regardless of incorporation.<\/td>Foreign\u2011incorporated MNEs with key decision\u2011makers in Nigeria may now be resident.<\/td><\/tr>
      Thin capitalisation<\/strong><\/td>Debt\u2011to\u2011equity ratio: 3:1. Interest deduction denied if exceeded.<\/td>Reduced to\u00a02:1<\/span>\u00a0for all MNEs; also applies to third\u2011party debt under certain conditions.<\/td>Many MNEs will exceed new ratio; need to renegotiate or reclassify intercompany loans.<\/td><\/tr>
      Interest deduction limitation<\/strong><\/td>None (other than thin cap).<\/td>New\u00a030% EBITDA limit<\/span>\u00a0(interest deduction capped at 30% of EBITDA, with a N50 million de minimis).<\/td>High\u2011leverage MNEs must compute EBITDA and possibly disallow interest.<\/td><\/tr>
      Transfer pricing (TP)<\/strong><\/td>Documentation required (local file, master file) for transactions > N100 million.<\/td>New requirement for\u00a0Country\u2011by\u2011Country (CbC) reporting<\/strong>\u00a0for groups with consolidated revenue >\u00a0\u20ac750 million<\/span>; penalties for non\u2011filing up to N100 million.<\/td>First CbC reports due 31 December 2026 for fiscal year 2025.<\/td><\/tr>
      Digital services tax (DST)<\/strong><\/td>6% DST on digital transactions from non\u2011resident companies without SEP.<\/td>DST abolished; replaced by the\u00a0Force of Attraction<\/strong>\u00a0SEP regime (see Topic #2).<\/td>MNEs that previously paid only DST may now owe full CIT.<\/td><\/tr>
      Penalties<\/strong><\/td>Fixed fines (e.g., N25,000 for late filing).<\/td>Percentage\u2011based penalties:\u00a010% of tax due<\/span>\u00a0for late filing, plus interest at 22% per annum.<\/td>Significantly higher exposure.<\/td><\/tr>
      Minimum tax<\/strong><\/td>0.5% of turnover for companies with no taxable profit.<\/td>Increased to\u00a01% of turnover<\/span>\u00a0or 0.5% of net assets, whichever is higher.<\/td>Start\u2011up MNEs with losses but high turnover face higher cash tax.<\/td><\/tr><\/tbody><\/table>

      These changes do not apply uniformly retroactively. The transitional provisions determine which periods are affected and where relief is available.<\/p><\/div><\/section><\/section>

      3. Transitional Provisions, A Section\u2011by\u2011Section Analysis (NTAA 2025, Part X)<\/h1>

      The\u00a0NTAA 2025<\/span>\u00a0dedicates\u00a0Sections 78 to 95<\/strong>\u00a0to transitional and savings provisions. Below are the seven most relevant for MNEs.<\/p>

      3.1. Section 78, Re\u2011registration and Migration of Taxpayer Identification Numbers (TINs)<\/h2>

      All existing taxpayers must\u00a0re\u2011register<\/strong>\u00a0with the\u00a0Nigeria Revenue Service (NRS)<\/span>\u00a0by\u00a030 June 2026<\/span>. The existing TIN (prefixed with \u201cFIRS\u201d) will be replaced by a new\u00a0Uniform Taxpayer Identifier (UTI)<\/strong>. Failure to re-register attracts a penalty of\u00a0N2 million plus N100,000 per month<\/u>. However, Section 78(3) provides a\u00a0grace period<\/strong>: until\u00a031 December 2026<\/span>, the old TIN remains valid for transactions with third parties (e.g., banks, customs).<\/p>

      MNE action:<\/strong>\u00a0Corporate secretaries should prioritise re\u2011registration; a single MNE with multiple subsidiaries must register each entity separately. The NRS portal allows bulk uploads.<\/p><\/div>

      3.2. Section 80, Carryover of Unutilised Losses<\/h2>

      Pre\u20112025 tax losses (incurred under CITA) remain available for carryover, but the rules change. Previously, losses could be carried forward indefinitely but were restricted to 66.67% of total profit in any year. Under\u00a0NTA 2025<\/span>, losses can be carried forward for a\u00a0maximum of five years<\/strong>\u00a0only, with no offset against more than 75% of annual taxable profit.<\/p>

      • Transitional rule:<\/strong>\u00a0Losses incurred in 2020\u20132024 are deemed to have been \u201cclocked\u201d from 1 January 2025. This means a loss incurred in 2020 has already exhausted its five\u2011year life (2020, 2021, 2022, 2023, 2024) and cannot be used from 2025 onward. Losses from 2023 have until 2028.<\/li><\/ul>

        MNE action:<\/strong>\u00a0Re\u2011evaluate\u00a0deferred tax assets (DTAs)<\/strong>; many will be written off. Restructure operations to utilise remaining losses aggressively in 2026\u20132028.<\/p><\/div>

        3.3. Section 82, Treatment of Pending Tax Disputes<\/h2>

        Any appeal, objection, or arbitration pending before the\u00a0Tax Appeal Tribunal (TAT)<\/strong>\u00a0or courts as at 31 December 2025\u00a0continues<\/strong>\u00a0under the old law unless the parties agree to transition to the new dispute resolution mechanism (mandatory mediation under Section 119 of the NTAA 2025). Section 82(2) gives the NRS Commissioner discretion to request the Tribunal to apply the\u00a0new penalty regime<\/strong>\u00a0instead of the old one, which could worsen outcomes for taxpayers.<\/p>

        MNE action:<\/strong>\u00a0For disputes where the old law is more favourable (especially penalty amounts), resist any agreement to transition. For disputes where the new law offers a faster resolution or lower interest rates (the old rate was 28%, new is 22%), seek to opt in.<\/p><\/div>

        3.4. Section 84, First Application of the 30% EBITDA Interest Limitation<\/h2>

        The interest deduction limitation applies for accounting periods\u00a0beginning on or after 1 January 2026<\/strong>. However, for existing loans that were contracted before 1 January 2026, Section 84(1) provides a\u00a0three\u2011year grandfathering<\/strong>: until 31 December 2028, interest on those loans is fully deductible even if it exceeds 30% of EBITDA, provided the loan terms were not renegotiated after 1 January 2026.<\/p>

        Critical nuance:<\/strong>\u00a0If an MNE refinances or extends an existing loan after 1 January 2026, grandfathering is lost. New loans (including drawdowns on existing credit lines after that date) are not grandfathered.<\/p><\/div>

        MNE action:<\/strong>\u00a0Do not modify pre\u20112026 loan agreements unless absolutely necessary. If new financing is required, structure as equity or consider Islamic finance instruments that may fall outside the definition of \u201cinterest\u201d.<\/p>

        3.5. Section 85, Thin Capitalisation (New 2:1 Ratio)<\/h2>

        The reduced debt\u2011to\u2011equity ratio also applies from\u00a01 January 2026<\/span>. But unlike the interest limitation,\u00a0no grandfathering<\/strong>\u00a0is provided. Any MNE that, on 1 January 2026, has a debt\u2011to\u2011equity ratio exceeding 2:1 must\u00a0reduce it within 12 months<\/strong>\u00a0(by 31 December 2026) or the excess debt will be treated as equity and interest disallowed.<\/p>

        MNE action:<\/strong>\u00a0Calculate the ratio as of 1 January 2026. Options: (a) increase equity by capital injection or conversion of debt to equity; (b) repay intercompany loans; (c) restructure as third\u2011party debt. Seek a\u00a0private binding ruling<\/strong>\u00a0from the NRS if interpretation is unclear.<\/p><\/div>

        3.6. Section 88, First CbC Reporting Deadline<\/h2>

        The NTAA 2025 mandates\u00a0Country-by-Country (CbC) reporting<\/strong>. For MNEs with ultimate parent entities whose financial year ended on or after 31 December 2025, the first CbC report is due\u00a012 months after the year end<\/strong>.<\/p>

        • Ultimate parent with 31 December 2025 year end: CbC report due\u00a031 December 2026<\/span>.<\/li>
        • For Nigerian subsidiaries, they must notify the NRS which entity in the group is filing the CbC report.<\/li>
        • Transitional relief:<\/strong>\u00a0Section 88(5) waives penalties for late filing if the MNE demonstrates reasonable efforts to comply and files within 90 days of the deadline.<\/li><\/ul>

          3.7. Section 92, Penalty Moratorium for 2026<\/h2>

          The most generous transitional provision is Section 92:\u00a0For any tax return due between 1 January 2026 and 30 June 2026, penalties and interest for late filing or late payment are waived<\/strong>\u00a0provided the taxpayer files and pays by 30 June 2026. This applies to:<\/p>

          • 2025 annual company income tax returns;<\/li>
          • Q1 2026 VAT returns;<\/li>
          • January\u2013June 2026 WHT returns.<\/li><\/ul>

            Warning:<\/strong>\u00a0The moratorium does\u00a0not<\/strong>\u00a0waive the underlying tax liability, only penalties and interest. It also does not apply to returns due after 30 June 2026.<\/p><\/div>

            MNE action:<\/strong>\u00a0Use the moratorium to conduct a thorough compliance review before filing. Do not rush to meet original deadlines; instead, take time to restate 2025 positions under the new law without penalty risk.<\/p><\/div><\/section><\/section>

            4. Strategic Compliance Roadmap for MNEs (2026)<\/h1>

            Based on the above, a prudent\u00a0MNE<\/span>\u00a0(Multinational Enterprise) should adopt the following timeline for the 2026 fiscal year:<\/p>
            Period<\/th>Action Items<\/th><\/tr><\/thead>
            January \u2013 February 2026<\/strong><\/td>
            1. Register all entities for new\u00a0UTI<\/span>\u00a0(online via NRS e\u2011portal).<\/li>
            2. Calculate debt\u2011to\u2011equity ratio as of\u00a01 Jan 2026<\/span>; identify excess.<\/li>
            3. Review all intra\u2011group loans; avoid modifications to preserve interest grandfathering.<\/li>
            4. Notify NRS of\u00a0CbC reporting<\/span>\u00a0responsible entity.<\/li><\/ol><\/td><\/tr>
            March \u2013 May 2026<\/strong><\/td>
            1. Prepare 2025 annual returns under old rules but using new\u00a0UTI<\/span>\u00a0format.<\/li>
            2. Compute 30%\u00a0EBITDA<\/span>\u00a0limitation on a pro\u2011forma basis for planning.<\/li>
            3. File 2025 returns by\u00a030 June 2026<\/span>\u00a0to benefit from penalty moratorium.<\/li>
            4. Pay any 2025 tax due by\u00a030 June 2026<\/span>\u00a0(no penalty).<\/li><\/ol><\/td><\/tr>
            June \u2013 July 2026<\/strong><\/td>
            1. Conclude re\u2011registration (deadline\u00a030 June<\/span>).<\/li>
            2. File Q1\u00a0VAT<\/span>,\u00a0WHT<\/span>, and other monthly returns due before 30 June \u2013 last chance for penalty waiver.<\/li>
            3. Engage external tax auditor for formal\u00a0TP documentation<\/span>\u00a0update (local file\/master file).<\/li><\/ol><\/td><\/tr>
            August \u2013 December 2026<\/strong><\/td>
            1. Implement thin capitalisation correction: convert excess debt to equity by\u00a031 December<\/span>.<\/li>
            2. Prepare\u00a0CbC report<\/span>\u00a0for 2025 fiscal year (if parent year\u2011end 31 Dec 2025).<\/li>
            3. File\u00a0CbC report<\/span>\u00a0by\u00a031 December 2026<\/span>.<\/li>
            4. Apply for\u00a0advance pricing agreement (APA)<\/span>\u00a0for any high\u2011risk intercompany transactions.<\/li><\/ol><\/td><\/tr><\/tbody><\/table><\/section><\/section>

              5. Litigation Risks and Advance Rulings<\/h1>

              Several transitional provisions are\u00a0ambiguous<\/span>\u00a0and will likely generate disputes:<\/p>

              • Section 80, loss carryover clock:<\/strong>\u00a0Does the five-year limit apply to losses incurred before 2025 but not yet utilised? The NRS has issued a\u00a0Public Notice (No. 2026\/02)<\/span>\u00a0stating that losses from 2020\u20132024 are \u201cdeemed to have been carried forward\u201d from the date of incurrence. A test case is pending at the Tax Appeal Tribunal (TAT) involving a manufacturing MNE with pre-2020 losses. Outcome expected\u00a0Q3 2026<\/span>.<\/li>
              • Section 84, grandfathering of interest:<\/strong>\u00a0What constitutes \u201crenegotiation\u201d? A letter agreement changing repayment schedule? The NRS is expected to issue guidelines by April 2026. In the interim, MNEs should obtain a\u00a0private binding ruling<\/strong>\u00a0under\u00a0Section 130 NTAA 2025<\/span>\u00a0(cost: N2 million per ruling).<\/li>
              • DTA overrides:<\/strong>\u00a0Several MNEs are arguing that the new thin capitalisation ratio (2:1) conflicts with existing DTAs that guarantee non-discrimination. The NRS has rejected this argument, citing the domestic law override clause in most DTAs.\u00a0Litigation is probable.<\/span><\/li><\/ul>

                Recommendation:<\/strong>\u00a0For any material uncertainty, file for a\u00a0private ruling<\/span>. The NRS has committed to issuing rulings within 90 days. While costly, it provides protection from penalties even if the ruling is later challenged by the tax authority, a\u00a0valuable shield<\/span>.<\/p><\/div><\/section><\/section>

                6. Conclusion and Immediate Red Flags<\/h1>

                The\u00a0NTA 2025<\/span>\u00a0transitional provisions offer both relief and risk. The\u00a0six\u2011month penalty moratorium<\/span>\u00a0(Section 92) is a golden opportunity for MNEs to regularise past filing lapses without financial sanction. However, the loss carryover changes and\u00a0thin capitalisation correction<\/span>\u00a0require urgent action before\u00a031 December 2026<\/strong>.<\/p>

                Three red flags for MNE boards:<\/h2>
                1. Do not ignore the re\u2011registration deadline (30 June 2026<\/span>).<\/strong>\u00a0After that date, old TINs become invalid, and banks may block accounts of non\u2011registered entities.<\/li>
                2. Do not assume pre\u20112026 loans are safe.<\/strong>\u00a0If your MNE restructures debt in 2026, you lose\u00a0grandfathering of interest deductibility<\/u>.<\/li>
                3. Do not miss the CbC reporting deadline (31 December 2026<\/span>\u00a0for many).<\/strong>\u00a0The penalty for non\u2011filing is\u00a0N100 million<\/span>\u00a0(approximately $65,000 USD), small for large MNEs but the reputational signal of non\u2011compliance with OECD standards could trigger audits in other jurisdictions.<\/li><\/ol><\/div>

                  Finally, MNEs should engage Nigerian tax counsel immediately to prepare a\u00a0transition health assessment<\/strong>, a gap analysis comparing current positions to NTA 2025 requirements. The cost of proactive compliance is a fraction of the penalties and interest that will accrue after the moratorium ends on\u00a030 June 2026<\/span>.<\/p>

                  References<\/h2>
                  1. Nigeria Tax Act 2025, Sections 27\u201350.<\/li>
                  2. Nigeria Tax Administration Act 2025, Sections 78\u201395 (Transitional Provisions).<\/li>
                  3. Nigeria Revenue Service Public Notice No. 2026\/02:\u00a0Guidance on the Commencement of Loss Carryover Rules<\/em>\u00a0(15 January 2026).<\/li>
                  4. NRS Public Notice No. 2026\/05:\u00a0Penalty Moratorium and Filing Extensions for 2026<\/em>\u00a0(1 February 2026).<\/li>
                  5. OECD (2025),\u00a0Country\u2011by\u2011Country Reporting, Implementation in Inclusive Framework Members: Nigeria Update<\/em>.<\/li>
                  6. Taiwo, O. (2026). \u201cTransitional Tax Compliance for Multinationals in Nigeria.\u201d\u00a0West African Tax Review<\/em>, 11(1), 22\u201359.<\/li><\/ol><\/section><\/section><\/section>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                    Navigating the new tax era \u00a0 Transition or Turbulence?\u00a0Strategic Compliance\u00a0for Multinational Enterprises Under Nigeria\u2019s Tax Act 2025 Abstract The\u00a0Nigeria Tax Act 2025 (NTA 2025)\u00a0represents the most sweeping overhaul of the country\u2019s tax system in three decades. For multinational enterprises (MNEs) with existing Nigerian operations, the transition from the old fragmented regime (CITA, PITA, VAT Act, etc.) to the new consolidated framework presents both\u00a0compliance challenges and strategic opportunities. This article dissects the transitional provisions embedded in […]<\/p>\n","protected":false},"author":1,"featured_media":990989,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-990986","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general"],"acf":[],"aioseo_notices":[],"uagb_featured_image_src":{"full":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523.jpeg",1376,768,false],"thumbnail":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523-150x150.jpeg",150,150,true],"medium":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523-300x167.jpeg",300,167,true],"medium_large":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523-768x429.jpeg",640,358,true],"large":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523-1024x572.jpeg",640,358,true],"1536x1536":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523.jpeg",1376,768,false],"2048x2048":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523.jpeg",1376,768,false],"azure-news-block-medium":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523-660x470.jpeg",660,470,true],"azure-news-banner":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523-860x630.jpeg",860,630,true]},"uagb_author_info":{"display_name":"1st Attormeys","author_link":"https:\/\/1stattorneys.com\/articles\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"Navigating the new tax era \u00a0 Transition or Turbulence?\u00a0Strategic Compliance\u00a0for Multinational Enterprises Under Nigeria\u2019s Tax Act 2025 Abstract The\u00a0Nigeria Tax Act 2025 (NTA 2025)\u00a0represents the most sweeping overhaul of the country\u2019s tax system in three decades. For multinational enterprises (MNEs) with existing Nigerian operations, the transition from the old fragmented regime (CITA, PITA, VAT Act,…","rttpg_featured_image_url":{"full":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523.jpeg",1376,768,false],"landscape":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523.jpeg",1376,768,false],"portraits":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523.jpeg",1376,768,false],"thumbnail":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523-150x150.jpeg",150,150,true],"medium":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523-300x167.jpeg",300,167,true],"large":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523-1024x572.jpeg",640,358,true],"1536x1536":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523.jpeg",1376,768,false],"2048x2048":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523.jpeg",1376,768,false],"azure-news-block-medium":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523-660x470.jpeg",660,470,true],"azure-news-banner":["https:\/\/1stattorneys.com\/articles\/wp-content\/uploads\/2026\/05\/tax_202605121523-860x630.jpeg",860,630,true]},"rttpg_author":{"display_name":"1st Attormeys","author_link":"https:\/\/1stattorneys.com\/articles\/author\/admin\/"},"rttpg_comment":0,"rttpg_category":"General<\/a>","rttpg_excerpt":"Navigating the new tax era \u00a0 Transition or Turbulence?\u00a0Strategic Compliance\u00a0for Multinational Enterprises Under Nigeria\u2019s Tax Act 2025 Abstract The\u00a0Nigeria Tax Act 2025 (NTA 2025)\u00a0represents the most sweeping overhaul of the country\u2019s tax system in three decades. For multinational enterprises (MNEs) with existing Nigerian operations, the transition from the old fragmented regime (CITA, PITA, VAT Act,…","_links":{"self":[{"href":"https:\/\/1stattorneys.com\/articles\/wp-json\/wp\/v2\/posts\/990986","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/1stattorneys.com\/articles\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/1stattorneys.com\/articles\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/1stattorneys.com\/articles\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/1stattorneys.com\/articles\/wp-json\/wp\/v2\/comments?post=990986"}],"version-history":[{"count":7,"href":"https:\/\/1stattorneys.com\/articles\/wp-json\/wp\/v2\/posts\/990986\/revisions"}],"predecessor-version":[{"id":990995,"href":"https:\/\/1stattorneys.com\/articles\/wp-json\/wp\/v2\/posts\/990986\/revisions\/990995"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/1stattorneys.com\/articles\/wp-json\/wp\/v2\/media\/990989"}],"wp:attachment":[{"href":"https:\/\/1stattorneys.com\/articles\/wp-json\/wp\/v2\/media?parent=990986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/1stattorneys.com\/articles\/wp-json\/wp\/v2\/categories?post=990986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/1stattorneys.com\/articles\/wp-json\/wp\/v2\/tags?post=990986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}