MASTERING TAX ADMINISTRATION AND THE WORKINGS OF TAX AUTHORITIES

Live-Online Training: N250,000.00
Classroom Training: N 350,000.00
3 - 4 participants: 5% discount
5 or more participants: 10% discount

(Available also for Customised Training by Duration, Venue & Fee)

Programme Description

Nigeria’s tax environment has entered a new phase with the introduction of the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service Act and Joint Revenue Board Act. These reforms have changed the structure of tax laws, the roles of tax authorities, taxpayer registration, filing obligations, dispute resolution, VAT administration, personal income tax treatment, corporate tax compliance, and the management of multiple taxes across federal, state and local government levels.

This course is designed to equip finance officers, accountants, tax officers, auditors, compliance officers, administrators, business owners and managers with practical knowledge of tax administration in Nigeria under the new reform regime. Participants will gain a clear understanding of the new legal framework; the workings of tax authorities; tax registration and filing requirements; corporate and individual tax issues; VAT and withholding tax obligations; PAYE administration; expatriate taxation; tax audit management; tax dispute resolution; and compliance reporting.

The programme adopts a practical and compliance-focused approach. It combines technical explanations, computation exercises, case discussions, document review, tax authority relationship management, and practical guidance on how organisations can avoid penalties, respond to tax queries, maintain proper records, and build a sustainable tax compliance culture.

 Course Contents

DAY ONE: 

OVERVIEW OF NIGERIA’S NEW TAX REFORM AND TAX COMPLIANCE FRAMEWORK

Introduction to Tax Administration in Nigeria

• Meaning, purpose and principles of taxation
• Taxation as a tool for revenue generation, economic development and accountability
• Rights and obligations of taxpayers
• Overview of tax compliance culture in Nigeria

Nigeria’s New Tax Reform Framework

• Overview of the four major tax reform laws:
• Nigeria Tax Act
• Nigeria Tax Administration Act
• Nigeria Revenue Service Act
• Joint Revenue Board Act
• Objectives of the reform: simplification, harmonisation, fairness, efficiency and improved compliance
• Transition from the old tax regime to the new reform regime
• Implications for companies, individuals, employers, professionals and government agencies

Classification of Taxes, Levies and Duties

Registration for Tax Purposes

• Taxpayer registration requirements
• Tax ID and its use in tax administration
• Registration obligations for companies, individuals, government agencies and non-resident persons
• Changes in taxpayer details, suspension and deregistration
• Consequences of non-registration or multiple Tax IDs

Tax Returns, Filing and Documentation

Tax Clearance Certificate Administration

• Meaning and importance of Tax Clearance Certificates
• Conditions for issuance
• Uses of Tax Clearance Certificates in business and public-sector transactions
• Common reasons for delay or refusal
• Practical steps for maintaining TCC readiness

Exemptions, Reliefs and Incentives

• Meaning of exemptions, reliefs, deductions and allowances
• Corporate exemptions and small company considerations
• Personal income tax reliefs under the new regime
• VAT-exempt and zero-rated supplies
• Treatment of compensation, rent relief and allowable deductions
• Documentation required to support reliefs and exemptions

Multiple and Vexatious Taxes

• Understanding multiple taxation
• Difference between lawful taxes and unlawful/vexatious levies
• Harmonisation under the new tax reform
• Managing demands from multiple revenue agencies
• Escalation and dispute-management options

Tax Avoidance, Tax Evasion and Anti-Abuse Rules

• Difference between tax planning, avoidance and evasion
• Artificial and fictitious transactions
• Prohibited tax avoidance arrangements
• Penalties and reputational risks
• Building ethical tax compliance practices

Technology Adoption for Efficient Tax Administration

• Digital tax administration
• E-filing, e-payment and online assessment
• VAT fiscalisation and e-invoicing
• Data matching and third-party information
• Practical readiness checklist for organisations

DAY TWO: 

TAX AUTHORITIES, INSTITUTIONAL RELATIONSHIPS AND TAX DISPUTE MANAGEMENT

Structure of Tax Administration in Nigeria

Nigeria Revenue Service

• Transition from Federal Inland Revenue Service to Nigeria Revenue Service
• Functions and powers of the Nigeria Revenue Service
• Administration of federally collectable taxes
• Tax audits, assessments, collection and enforcement
• Practical engagement with NRS officers

State Internal Revenue Services and State Boards of Internal Revenue

Joint Revenue Board

Tax Appeal Tribunal

• Role of the Tax Appeal Tribunal
• Jurisdiction over tax disputes
• When and how taxpayers may appeal
• Preparing for tax litigation and dispute resolution
• Documentation required for successful tax appeals

Office of the Tax Ombud

Technical Committees and Administrative Interfaces

 Managing Relationship with Tax Officers and Auditors

• Professional communication with tax officers
• Preparing for tax audit visits
• Responding to audit requests and information demands
• Managing meetings, field audits and reconciliations
• Avoiding conflict, hostility and poor documentation

Treatment of Tax Queries, Objections and Complaints

• Common causes of tax queries
• How to respond to tax queries
• Preparing objection letters
• Escalation channels
• Maintaining evidence, schedules and reconciliation statements

Practical Exercise

DAY THREE: 

CORPORATE TAX ISSUES, COMPUTATIONS AND BUSINESS TAX COMPLIANCE

Corporate Taxation Under the New Tax Regime

• Scope of corporate income taxation
• Taxation of Nigerian companies
• Taxation of non-resident companies
• Tax treatment of digital and virtual assets
• Tax treatment of foreign exchange differences and connected-party arrangements
• Implications of IFRS-based financial reporting for tax computation

Companies' Income Tax Computation

• Determination of taxable profit
• Allowable and disallowable expenses
• Capital allowances and qualifying capital expenditure
• Treatment of losses
• Small company considerations
• Large company and minimum effective tax-rate considerations
• Practical corporate tax computation exercise

Partnerships and Other Business Structures

• Tax treatment of partnerships
• Tax treatment of sole proprietorships and informal businesses
• Taxation of trustees and estates
• Documentation requirements for business income

Value Added Tax

• VAT principles and scope
• Standard VAT rate
• VAT registration and filing
• Output VAT and input VAT
• Expanded input VAT recovery
• VAT on services, fixed assets and overheads
• VAT-exempt supplies versus zero-rated supplies
• VAT fiscalisation and e-invoicing
• Practical VAT computation exercise

Stamp Duties and Transaction Taxes

• Overview of stamp duties
• Dutiable instruments and transactions
• Documentation and payment timelines
• Common compliance issues

Development Levies and Education-Related Tax Changes

• Overview of development-related levies under the reform
• Transition from older education-tax arrangements
• Compliance implications for companies
• Documentation and payment obligations

Types of Tax Assessment

• Self-assessment
• Additional assessment
• Administrative assessment
• Best-of-judgment assessment
• Jeopardy assessment
• Payment after assessment and timelines

Withholding Tax Treatments

• Meaning and purpose of withholding tax
• WHT on contracts, rent, interest, dividends, royalties and professional fees
• WHT credit notes and utilisation
• WHT filing and remittance
• Common WHT errors and reconciliation issues

Filing of Corporate Returns and Relevant Documentation

• Annual returns
• Audited financial statements
• Tax computation schedules
• Capital allowance schedules
• VAT and WHT schedules
• Evidence of tax payments
• Related-party transaction records

Penalties for Corporate Tax Infringements

• Late filing
• Late payment
• Failure to deduct or remit taxes
• False declarations
• Record-keeping failures
• Interest, penalties and enforcement risks

Practical Exercise

DAY FOUR: 

PERSONAL INCOME TAX, PAYE, INDIVIDUAL TAXATION AND INFORMAL SECTOR COMPLIANCE

Tax Issues Concerning Individuals

• Who is a taxable person?
• Resident and non-resident individuals
• Worldwide income and Nigeria-sourced income
• Taxation of employment income
• Taxation of business and professional income

Personal Income Tax Under the New Reform

• Revised personal income tax structure
• Income bands and progressive tax rates
• Exempt income threshold
• Rent relief and other personal relief considerations
• Taxation of compensation and terminal benefits
• Merging of capital gains treatment with personal income tax principles

Pay As You Earn Administration

• Employer’s PAYE obligations
• Payroll tax registration
• Monthly PAYE computation
• PAYE remittance and annual returns
• Employee records and payroll documentation
• Common PAYE audit issues

PAYE Tax Computation Workshop

• Gross income and taxable income
• Reliefs and deductions
• Applying the appropriate tax rates
• Computing monthly PAYE
• Preparing PAYE schedules
• Reconciling payroll with tax remittances

Direct Assessment of Individuals

• Meaning of direct assessment
• Self-employed persons, professionals and business owners
• Filing requirements
• Estimating taxable income
• Payment and documentation

Capital Gains, Property and Investment Income

• Tax treatment of chargeable gains
• Property income
• Rent and lease income
• Dividends, interest and investment income
• Documentation for property and investment income

Taxation of the Informal Sector

• Challenges of informal-sector tax administration
• Presumptive tax and simplified compliance models
• Market associations, artisans, transport operators and micro businesses
• Use of technology and data for informal-sector compliance
• Taxpayer education and voluntary compliance

Individual Tax Audit and Compliance Issues

• Common individual tax audit triggers
• PAYE reconciliation issues
• Under-remittance and non-remittance
• Treatment of benefits-in-kind and allowances
• Responding to individual tax queries

Practical Exercise

DAY FIVE: 

EXPATRIATE TAXATION, ADVANCED COMPLIANCE, REPORTING AND PRACTICAL APPLICATION

Expatriates' Personal Income Tax

• Tax residence rules for expatriates
• Expatriates on local employment and international assignment
• Worldwide income and Nigerian-sourced income
• Short-term assignments and 183-day considerations
• Employer obligations for expatriate employees

Expatriate Payroll and Documentation

• Employment contracts
• Immigration and work permit documentation
• Payroll records
• Benefits, allowances and reimbursements
• Tax equalisation and hypothetical tax considerations
• Exchange-rate and foreign-currency salary issues

Exemptions, Reliefs and Special Considerations

• Expatriate relief considerations
• Treaty-related issues
• Non-resident employee exemptions where applicable
• Taxation of trailing income
• Documentation needed to support exemptions or reliefs

Relevant Documents and Documentation Procedures

• Corporate tax files
• PAYE records
• VAT and WHT records
• Tax payment receipts
• Tax authority correspondence
• Board approvals and management representations
• Contracts, invoices and withholding tax credit notes
• Audit-ready tax documentation system

Penalties, Enforcement and Recovery

• Common tax infringements
• Administrative penalties
• Interest on unpaid tax
• Enforcement and recovery actions
• Third-party recovery and tax debt management
• Managing reputational and operational risks

Writing Tax Compliance Reports

• Purpose of a tax compliance report
• Structure of a good tax compliance report
• Reporting tax status, exposures and compliance gaps
• Recommending corrective actions
• Preparing a tax compliance action plan
• Reporting to management, board or audit committee

Tax Compliance Risk Management

• Identifying tax risks
• Building a tax risk register
• Designing internal controls for tax compliance
• Aligning finance, HR, procurement and legal departments
• Periodic tax health checks