Payment of tax by companies operating within the zones – concord between law and policy

Nigeria’s tax reform: Timing, challenges, and opportunities in a volatile economy

On April 1, 2021, the Federal Inland Revenue Service (FIRS) issued an undated Notice signed by the FIRS Executive Chairman, Mr Mohammed Nami. The Notice emphasised the need for Approved Enterprises (AEs) operating inNigeria’s Free Trade Zones, Export Processing Zones and Oil & Gas Free Zones (

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