Naija Tax Verdicts

Formalisation of association with the Enugu Bar (ENBAR)

One sentence. That is all that stood between the tax authority and victory on this issue.

If the tax authority gives you a clean Tax Clearance Certificate, can it later turn round and say you owe? The Tribunal has answered.

Alo Aluminium Manufacturing Company Nigeria Limited Vs the Federal Inland
Revenue Servicethe Service demanded for over 1.8 billion naira covering 2013 to 2019 — Companies Income Tax, Education Tax, Withholding Tax and VAT.
The Tribunal set that assessment aside completely. But it did not send the company home free. Using the tax law in force at the time, it recomputed the figures itself and ordered payment of one hundred and fourteen million, one hundred and twenty-eight thousand, three hundred and ten naira.
Ninety-four percent of the demand — gone. Six percent — still payable. Winning your appeal is not the same as owing nothing.

The Alo Aluminium v. FIRS appeal is one of the most fiercely contested cases I have witnessed before the Tax Appeal Tribunal. Counsel for both parties presented exceptionally well-researched and persuasive arguments, making it one of the finest displays of tax advocacy I have seen in recent years.

Ultimately, however, every dispute must be resolved one way or the other. Join me as I examine the Tribunal's key findings and decisions in this landmark case. Whether you are a legal practitioner, business owner, tax professional, student, or simply interested in tax law, the insights from this decision will prove both valuable and instructive.

When an AI system, deployed by a Nigerian company, causes real financial harm to another business. Under Nigerian law, three doors open for that victim.

If a Nigerian company builds or deploys an AI, switches off its safety guardrails, and that AI breaks into another business's servers — that company is the one facing the Cybercrimes Act. Not the AI.
There is also the Nigeria Data Protection Act, 2023. If that AI touched anybody's personal data during the breach, the company deploying it answers to the Nigeria Data Protection Commission too
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If an AI system in Nigeria did this... who goes to court? The AI? Or the company that built it?
Under Nigerian law, the answer is simple. An AI cannot be sued. It cannot go to prison. It is not a legal person.
So when AI goes rogue... a human, or a company, still has to answer.

The NRS awarded Olanrewaju Afolabi of Olanreforward Foods and Farms Limited a cash prize of ₦7.5 million for outstanding tax compliance, at the 8th National MSME Awards in Abuja.

Between June 8th and 11th, Nigeria and Morocco concluded the first round of renegotiations on their Double Taxation Agreement, meeting in Rabat.