This note summarizes the General Transition Guidelines for the Tax Acts 2025 (the Guidelines), issued by the Federal Ministry of Finance pursuant to section 144 of the Nigeria Tax Administration Act, 2025 and section 200 of the Nigeria Tax Act, 2025, to govern the transition from the repealed tax laws to the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Nigeria Revenue Service (Establishment) Act, 2025; and the Joint Revenue Board (Establishment) Act, 2025 (together, the new Acts). It highlights how the transitional rules are likely to affect clients’ tax positions and is intended as a general, high-level guide only.
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