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Practical reflections on the capacity of business names to contract, sue and be sued in Nigeria

Practical reflections on the capacity of business names to contract, sue and be sued in Nigeria

by cybzity | Jan 29, 2025 | Nigerian Law, Tax Regime

Introduction In Nigeria, two major forms of business are popular – business names (sole proprietorship and partnership) and registered companies in their various forms. The form under which a business operates has multiple implications in business law. This is...
FAQS on the Deduction of Tax at Source (Withholding) Regulations 2024

FAQS on the Deduction of Tax at Source (Withholding) Regulations 2024

by cybzity | Oct 26, 2024 | FAQ, Tax Regime

View full publication This publication is part 2 of the FAQS on the Deduction of Tax at Source (Withholding) Regulations 2024 (‘the Regulations’). Part 1 of the publication can be found here. It is worth noting that on 2 October 2024, the Regulations were gazetted....
Exploring the Value Added Tax Regime in Nigeria: A Special Focus on its Application to Commercial Leases

Exploring the Value Added Tax Regime in Nigeria: A Special Focus on its Application to Commercial Leases

by cybzity | Apr 24, 2024 | Commercial Leases, Tax Regime

View full publication Introduction Value Added Tax (“VAT”) is charged and paid on the supply of all goods and services, except those specifically exempted under the first schedule to the Value Added Tax Act (the “VAT Act”). Prior to the Finance Act 2019 and the...

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