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OVERVIEW OF WITHHOLDING TAX IN LIGHT OF THE2025 TAX REFORMS
The 2025 tax reforms, primarily enshrined in the Nigeria Tax Act, 2025 and the Nigeria Tax Administration Act, 2025, demonstrate a major overhaul of Nigeria’s tax framework. Among their many changes is a redefinition of how withholding tax (WHT), as a means to deduct tax from source, would now operate in Nigeria, including its relationship to […]