The Federal Ministry of Finance has released transition guidelines for Nigeria’s Tax Acts 2025, providing a structured roadmap for implementing the reformed tax framework which took effect on January 1, 2026, as Finance Minister Taiwo Oyedele confirms that all tax liabilities, audits and disputes arising before the new system will be handled under previous laws while existing incentives remain valid until expiration and all new filings must comply with the updated framework designed to improve transparency, fairness and investment confidence in the country’s fiscal environment.

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