CASE STUDIES

Real questions. Clear answers.

In-depth analysis from our partners on the issues Nigerian businesses face today — what the law now says, what it costs in practice, and the steps you can take to stay compliant and protect your bottom line.

Board meeting reviewing dividend policy
TAX ADVISORY · CORPORATE TAXATION Kolawole Ogunbowale, FCA, MBA-LBS — Partner

Evolutionary Analysis of Dividend Taxation in Nigeria: From Section 19 CITA to the Nigeria Tax Act (NTA)

The Excess Dividend Tax is abolished — a ₦60m charge on a ₦200m distribution falls to ₦0
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Accountant reconciling ledgers and receipts
TAX COMPLIANCE · RECORD-KEEPING Kolawole Ogunbowale, FCA, MBA-LBS — Partner

The Imperative of Keeping Proper Books of Account Under the New Tax Regime: Risks, Statutory Mandates, and Safeguards for Taxpayers

Without records, a Best of Judgment assessment taxes ₦100m of turnover instead of ₦20m of profit
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