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- Updates to the Nigeria Tax Act (NTA), 2025 - assets. kpmg. com
Updates to the Nigeria Tax Act (NTA), 2025 Following our initial newsletter on the Nigeria Tax Act, we note that some provisions in the harmonised version used to prepare the newsletter are different from the gazette which has now become publicly available While the structure and intent of the Act remain largely unchanged, a few notable refinements have been introduced in the signed version
- Updates to the Nigeria Tax Act (NTA), 2025 - KPMG Nigeria
Updates to the Nigeria Tax Act (NTA), 2025 Following our initial newsletter on the Nigeria Tax Act, we note that some provisions in the harmonised version used to prepare the newsletter are different from the gazette which has now become publicly available
- Netherlands: Q A document on Minimum Tax Act 2024
The Dutch tax authorities on September 2, 2025, published a question and answer (Q A) document (Dutch) regarding the Minimum Tax Act 2024 The Q A document provides important clarifications on the application of the minimum tax rules (Pillar Two global anti-base erosion (GloBE)) in the Netherlands and is intended to offer taxpayers practical guidance for implementing this complex legislation
- The Nigeria Tax 1 (NTA), 2025 - assets. kpmg. com
Issue No 8 2 | August 2024 The Nigeria Tax Act (NTA or “the Act”) repeals certain existing tax laws and consolidates the legal framework governing taxation in the country into a single legislation for simplicity and improved tax administration Consolidating tax provisions into one single document will also help to eliminate overlapping, conflicting or ambiguous provisions that can result
- The Nigeria Tax Act (NTA), 2025 - KPMG Nigeria
The overarching objective of the Act is to streamline Nigeria’s tax system by reducing the number of taxes to a manageable single-digit figure This reform is aimed at enhancing revenue generation, simplifying compliance procedures, and addressing regional disparities in tax administration
- Nigeria – Reforms of the Personal Income Tax Regime Bring Important Changes
The Nigeria Tax Act, 2025 (NTA) introduces key reforms to Nigeria’s personal income tax regime, providing clearer rules on how income is determined, how individuals are assessed, taxed, and expected to comply The NTA will become effective from January 2026 The NTA makes changes for individuals and employers including a new definition of tax resident and non-resident, changes to personal
- Draft Income-tax Rules, 2026 and Forms released for public consultation
The Central Board of Direct Taxes (‘CBDT’) has released the draft Income-tax Rules, 2026 along with the proposed Forms, in relation to the Income-tax Act, 2025, which is scheduled to come into force from 1 April 2026 Prior to formal notification, the draft Rules and Forms have been placed in the public domain for stakeholder consultation
- Tax Laws (Ammendment) Act, 2024 - assets. kpmg. com
Foreword The Tax Laws (Amendment) Act , 2024 (the Act) follows the rejection of the Finance Bill, 2024 and presents another opportunity for the Government to revisit some of the provisions that it had proposed in the Finance Bill, 2024 that the public rejected
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