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The Nigeria Women Football League (NWFL) has officially announced the new kick-off date, venue, and fixtures for the 2025 NWFL Nationwide.

The championship is now scheduled to take place from October 10 to 17, 2025, at the Bwari Township Stadium in Abuja, Federal Capital Territory.

The NWFL Chief Operating Officer Modupe Shabi confirmed in a statement released on Independence Day, that the competition will feature ten teams divided into two groups of five. She described the tournament as a critical platform for emerging clubs seeking to advance through the league structure.

‘The Nationwide competition remains a vital platform for clubs across the country to showcase their potential and progress through the league system. We are committed to ensuring it is competitive, transparent, and successful,’ Shabi said.

The schedule will begin with the arrival of teams and a pre-match technical meeting on October 10, followed by the start of matches on October 11. Fixtures will continue on October 13, 14, 16, and 17, with October 12 and 15 designated as rest days.

Stressing the tournament’s importance for women’s football development in Nigeria, Shabi added: ‘At the end of the tournament, the two best teams from each group will be promoted to the NWFL Championship, which is a huge motivation for all the participating clubs.’

‘We wish all the clubs the very best of luck and look forward to an exciting week of women’s football in the Federal Capital Territory.’

The groups include Osklean FC (Rivers State), Rangers Women FC (Enugu State), Plateau Queens FC (Plateau State), DreamStars Ladies FC (Lagos State), and C2E Sports Academy (Abia State) in Group A.

Group B consists of Sporting Angels FC (Rivers State), Alexander Queens FC (Enugu State), Rosaria Victrix FC (Imo State), NAF Queens FC (Abuja), and Solo Wonders FC (Akwa Ibom State).

A flotilla carrying aid to Gaza said Israeli forces yesterday intercepted its latest bid to break a blockade of the war-battered Palestinian territory.

The Global Sumud Flotilla – around 45 vessels carrying activists and politicians including Swedish climate campaigner Greta Thunberg – left Spain last month aiming to break Israel’s blockade of the Palestinian territory, where the UN says famine has set in.

‘The warships are moving in to intercept the flotilla – only 81 nautical miles remain to Gaza,’ said the Maghreb contingent of the Global Sumud Flotilla in a statement.

French politician Marie Mesmeur and Franco-Palestinian MEP Rima Hassan also reported that their boats were being intercepted.

The French Foreign Minister Jean-Noel Barrot posted on X that Israeli authorities were ‘currently boarding’ the flotilla.

Earlier, the Israeli navy warned the flotilla against entering waters under its blockade.

‘The Israeli Navy has reached out to the. flotilla and asked them to change course,’ the foreign ministry said in a statement.

‘Israel has informed the flotilla that it is approaching an active combat zone and violating a lawful naval blockade.’

Spain and Italy, which both sent naval escorts, had urged the ships to halt before entering Israel’s declared exclusion zone off Gaza.

After a 10-day stop in Tunisia, where organisers reported two drone attacks, the flotilla resumed its journey on September 15.

One of its main ships, the Alma, was ‘aggressively circled by an Israeli warship’, the group said, before another vessel, the Sirius, was subjected to ‘similar harassing manoeuvres’.

The flotilla had earlier vowed to press on with its bid to deliver aid to the devastated coastal territory despite what it called ‘intimidation’ tactics by the Israeli military.

It said on X it remained ‘vigilant as we enter the area where the previous flotillas were intercepted and/or attacked’.

Israel blocked similar attempts in June and July.

At around 1500 GMT yesterday, the flotilla said it was less than 90 nautical miles (about 170 kilometres) from the Gaza Strip.

‘We sail on undeterred by Israeli threats and tactics of intimidation,’ said the flotilla, which is also carrying Nelson Mandela’s grandson Mandla Mandela and Rima Hassan, a French-Palestinian European Parliament member.

Spain’s digital transformation minister, Oscar Lopez, had urged the flotilla not to cross into Israel’s declared exclusion zone, extending 150 nautical miles off Gaza.

‘Our message to the flotilla has been clear: do not enter that zone,’ he told Spanish public television, adding that Spain’s naval escort would not cross into the exclusion area.

Italy, too, urged the activists to ‘stop now’ after its frigate also halted at the 150-nautical-mile limit, broadcasting radio messages to the activists’ vessels asking them to abandon their mission.

The activists said Spain and Italy’s decision was an attempt to ‘sabotage’ their endeavours.

Sir: Insecurity in Kwara South, especially across Ekiti Local Government communities has reached a terrifying level. In recent weeks, communities have witnessed repeated attacks that have left families grieving, markets deserted, and livelihoods destroyed. From Babanla to Oke-Ode, bandits have unleashed violence with impunity, leaving ordinary citizens at their mercy. The recent killing of over a dozen local vigilantes and forestry guards in Oke-Ode on Sunday September 28 is one of the most chilling reminders of how bold and coordinated these armed groups have become.

Equally devastating was the incident of Saturday, September 27, along the Osi-Eruku axis. Bandits ambushed travellers returning from a wedding, abducting more than 15 people. Many sustained gunshot injuries, and one victim died despite being rescued. Though the intervention of local vigilantes forced the attackers to abandon some captives, the bandits still made away with three hostages. By Monday, September 29, they had already begun demanding ransom, leaving the entire town of Eruku in deep grief and hopelessness

These are not isolated crimes; they represent a pattern of coordinated raids that exploit our porous forests, weak intelligence, and overstretched local vigilante structures. The human cost is severe as families are shattered, schools disrupted, farms abandoned, and entire communities left to live under constant fear. Worse still, those who have volunteered to defend their communities are being overwhelmed, killed, or kidnapped themselves. This situation demands urgent attention from both the Kwara State government and the federal government.

This is an urgent call for immediate deployment of rapid-response security forces to the affected areas, with better intelligence, aerial surveillance, and support for local security networks. The state must also provide training, equipment, and backup for vigilantes, while prioritising the rescue of abducted persons and support for grieving families. Without swift and decisive action, Kwara South risks descending into a state of lawlessness that will cripple its economy and erode public trust in government. Now is the time to act!

The litmus test of true leadership lies not in flamboyant rhetoric or televised appearances, but in the daily, unwavering commitment to the welfare, dignity, and security of one’s people. Today, as Plateau State and many parts of Nigeria are consumed by waves of violence and recurring attacks by non-state actors, we are compelled to ask: who truly stands for the people? Who is prepared to place lives above politics and truth above convenience?

One feels compelled to speak out on a deeply troubling stance taken by a Federal House of Representatives member representing our dear Pankshin/Kanke/Kanam Federal constituency, Plateau State. His recent comments rejecting the idea of establishing state police forces reflect not only a misplaced fear but an insensitivity to the real and immediate threats that confront our communities daily.

Security is not a privilege reserved for the elite, nor is it an ornament of political status to be paraded around election seasons. Security is a right-a non-negotiable, fundamental right of every Nigerian citizen.

A contradiction in practice and principle

It is nothing short of ironic that the same individual who expresses apprehension about governors allegedly arming state police with AK-47s, himself moves about with a full retinue of military personnel wielding those very same weapons. These armed escorts are government-provided, taxpayer-funded, and justified under the same logic that validates state-level security interventions.

If the Federal Government can entrust the lawmaker with such heavily armed protection details, what moral or practical basis is there for denying state governors the ability to equip their own security outfits to protect vulnerable communities-communities that have endured immeasurable suffering, loss, and displacement at the hands of terrorists and bandits?

We cannot cherry-pick when and where security should matter. Security must not be exclusive to politicians. The people of Garga, Mangu, Bokkos, Riyom, Barkin Ladi, Wase, Qua’an Pan, and countless other areas across Plateau are not asking for luxuries-they are asking for their right to live in peace.

Leadership must be rooted in empathy

During his recent visit to Garga community-tragically hit yet again by terrorist violence-Hon. Gagdi arrived flanked by heavily armed security personnel. His presence, though appreciated, raises a fundamental question: if community policing and local vigilantes are good enough for the ordinary citizen, why were they not good enough to secure your visit, sir?

It is disingenuous to advocate one standard for oneself and another for the people one was elected to represent. If, indeed, you believe that local hunters and vigilantes are sufficient for community security, then lead by example. Relinquish your own federal protection and walk in the shoes of those you claim to understand.

There is a clear disconnection between the position you hold and the reality on the ground. The people of Plateau are not fooled by eloquent justifications that fail to translate into tangible protection for them and their families. We do not need more political semantics; we need solutions.

State police is a necessity

Nigeria’s security architecture, as currently centralised, has proven insufficient to meet the growing and localised security challenges across the country. The argument that governors may abuse state police powers is one that can be addressed with proper checks and balances-just as we manage accountability in federal institutions.

To reject the formation of state police out of fear of misuse is to deny millions of Nigerians the hope of a safer tomorrow. It is an argument that serves the comfort of the elite, not the interest of the people. Security cannot be micromanaged from Abuja. It must be localised, responsive, and community-driven.

State police would mean quicker response times, better local intelligence, and officers who understand the cultural and geographical terrain of the areas they serve. It is not only a smart security policy-it is a moral imperative.

Loyalty to the people, not just the position

Our allegiance as leaders must always be to the people, not to parties or positions. The dignity and lives of the people of Plateau are not bargaining chips in political debates. They are sacred.

I call upon the National Assembly, the Presidency, and all stakeholders to move swiftly and decisively toward the establishment of state policing structures. Let us be bold in our reforms, transparent in our implementation, and just in our intentions.

Let us remember that history will not judge us by the titles we held, but by the lives we saved, the truth we spoke, and the courage we showed in times of trial.

Sir: American comedian and talk show host, Bill Maher, recently stirred up a hornet’s nest when he claimed during a Friday episode of Real Time with Bill Maher that there is genocide of Christians in Nigeria. According to him, more than 100,000 Christians have been killed since 2009 and 18,000 churches have been burned.

There is a popular saying often attributed to Abraham Lincoln: ‘Better to remain silent and be thought a fool than to speak and remove all doubt.’ Bill Maher did not just speak out of turn, he exposed his ignorance.

Every Nigerian knows that the killings by bandits and insurgents in Nigeria are across the board. They bear no religious colouration. Muslims have died, Christians have died, and traditional worshippers too have not been spared. Whole communities have been displaced irrespective of their faith.

From Katsina to Zamfara, Niger, and other northern states, bandits have attacked mosques, killing Muslim worshippers even while they prayed. That is what makes Bill Maher’s statement, and the claim of some Western commentators about a so-called jihad war in Nigeria, not just misleading but laughable.

Perhaps Bill Maher thought that by claiming a Christian genocide in Nigeria, Christians would rise up against Muslims and the country would collapse. After all, foreign experts once predicted that Nigeria would disintegrate in 2015. I am sure they are still surprised that the country remains standing strong despite its numerous challenges.

If there is anything I have deduced from Bill Maher’s fake news, it is that Nigerians are wiser now. Bill would be disappointed reading some of the comments from Christians in Nigeria rubbishing his statement on social media. We know who our common enemies are when we see them.

Those killing innocent citizens in Nigeria are not Muslims, they are not Christians, they are not traditional worshippers. In truth, they are not even human, because they lack humanity. The only name of their religion is cruelty. They exist to maim, to massacre, and to tear apart the very fabric of our society. The fight has always been less about religion or ethnicity and more about resource control and criminality. And it is just a matter of time before the wind blows and the fowl’s buttock is laid bare.

This is why it is dangerous when people like Bill Maher reduce a complex national tragedy into a simplistic religious headline. Such careless statements not only distort reality but also hand fuel to extremists and opportunists who thrive on division.

Bill Maher and his co-travellers in fake news want to feed off our ethnic and religious fault lines and sow more seeds of discord. We must resist this trap. Our story is ours to tell. If we allow foreigners to define our struggles, they will also define our destiny. Before they divide us further with their careless narratives, let us strengthen our unity, confront our challenges with honesty, and tell our story ourselves, because if we don’t, others will twist it against us.

As Chinua Achebe wisely said: ‘Until the lions have their own historians, the history of the hunt will always glorify the hunter.’

The Place of Liberty School for Special Needs Children has restated its commitment to special needs children, stressing that many children with disabilities risk being neglected or forced to beg on the streets with their parents.

Speaking at its fourth anniversary celebration in Lagos, a board member of the school, Olusoji Oluwole, said: ‘Education for special needs children is very expensive, but with the support of our donors, we have been able to provide everything free of charge – uniforms, feeding, physiotherapy, speech therapy, and even training for our teachers,’

According to him, since its establishment four years ago, it has been dedicated to providing education for children with disabilities whose families cannot afford the huge cost of special education.

He said the school recently established a vocational training centre, where pupils now produce items by themselves as part of their foray into independent living.

He said the school is poised for free education, therapy and vocational skills for children from indigent families, ensuring that they become self-sufficient and not dependent on charity.

‘We’ve had some interventions; food donations, healthcare services, but more government support would allow us to do much more,’ he said.

Oluwole acknowledged support from institutions such as Randle General Hospital, which provides healthcare and physiotherapy.

The school’s administrator, Mrs. Olufunke Lipede, said the journey has been challenging and deeply rewarding, notwithstanding the difficulties involved in caring for children with disabilities.

She said: ‘If you spend just one minute with these children, you will see how wonderful they are. They are very loving and caring. You don’t even see any disability in them. Teachers at the school approach their work with love and patience. They didn’t look at the children’s conditions. They just believed that the more they try, the better for the children.’

Another board member, Oladipo Oluwole, noted that it was established to honour the legacy of his late parents, who were deeply passionate about supporting the poor and children with special needs.

The 2nd edition of Quomodo Inter-Schools Swimming Competition ended recently at the Ikoyi Club 1938 with Grange School emerging the overall champions after a keen contest by all the schools.

The event, sponsored by Quomodo Systems Africa, witnessed spirited performances from young swimmers representing Avi-Cenna International School, Children’s International School, Corona Schools, Grange School, Greensprings School, Lagoon and Whitesands Schools, and Meadow Hall School.

From the opening event to the final relays, the poolside atmosphere was electrifying and charged with cheers, and bursts of school pride, banters and bragging rights of sort.

In the end, Grange School topped the scoreboard with 517 points, followed by Children’s International School with 389 points and Corona Schools in third place with 250.5 points.

Greensprings School came fourth with 196.5 points, while Meadow Hall School secured fifth position with 149 points.

Lagoon and Whitesands Schools finished with 87 points, while Avi-Cenna International School ended with 68 points.

The Chairman of the Ikoyi Club Swimming Section, Akinbulejo Onabolu, hailed the event standard, adding that it was a proof of Nigeria’s rising swimming prospects in the sport which is fast becoming a culture.

For Quomodo Systems Africa, the competition is aimed at investing in the future of young athletes.

Olufunke Preghafi, Quomodo’s General Manager, Finance, expressed joy at seeing children as young as six showing skills, energy, and determination to excel.

‘This is one of our key CSR projects this year,’ she noted. ‘Quomodo has always stood for youth development and all-round growth. Swimming builds confidence, strength, and resilience; qualities children can carry into every area of life. That’s why we are proud to support this initiative.’

With every stroke and dive, these young swimmers not only entertained the crowd but also embodied the promise of a new generation of swimmers for Nigeria.

Galatasaray striker Victor Osimhen has described as ‘huge moment’ his penalty goal in Tuesday’s victory over Liverpool in a UEFA Champions League match in Istanbul.

The former African Footballer of the Year made all the difference with the solitary winner after he struck from the spot in the 16th minute against the experienced Brazilian goalkeeper Allison Becker and he acknowledged that playing against the English champions was indeed a huge motivation for the Red and Gold.

‘I’m extremely happy about the performance we put in against one of the greatest clubs in the world,’ Osimhen told CBS Sports as per Liverpool FC News. ‘For us, we never get carried away because this is a true test that Liverpool gave to us. I’m really happy about this win.

‘It won’t take away that they are one of the best [teams] in the last decade. For us, it’s a really big motivation for us.

‘They made us even better and we know we have a lot of things to work on. I’m really happy for this win and the team.’

In what was his first goal of the campaign in the UCL, the former Napoli hitman explained further how he kept his cool under pressure to beat Alisson from the penalty spot.

‘You come face-to-face with one of the best goalkeepers in the world, Alisson,’ he said. ‘I have to be on high concentration for the place where I want to put the ball and I didn’t change it.

‘For me, it’s a huge moment. I came against him when I played for my previous club and he heard my penalty so I needed to be highly concentrated to do better.’

He added: ‘We have quality in our team and we just need to be focused in many games in this competition. This is a huge step for us and we won’t be carried away because we beat Liverpool. It’s a big motivation.’

Osimhen could have increased Galatasaray’s lead further when he went through one-on-one with Alisson Becker, but the Brazilian thwarted his effort, getting injured in the process.

President Bola Ahmed Tinubu has said coal mining is becoming one of Nigeria’s fastest-growing sectors.

He said coal mining recovered dramatically from a 22 per cent decline in the first quarter to 57.5 per cent growth in the second quarter, becoming one of Nigeria’s fastest-growing sectors.

The President said this in his national broadcast to mark Nigeria’s 65th independence anniversary yesterday.

He noted that the solid mineral sector has become pivotal in Nigeria’s economy, encouraging value-added production of minerals extracted from its soil.

President Tinubu said his administration inherited a near-collapsed economy caused by decades of fiscal policy distortions and misalignments, which had impaired real growth, but remained determined to change the situation.

‘As a new administration, we faced a simple choice: continue business as usual and watch our nation drift, or embark on a courageous, fundamental reform path.

‘We chose the path of reform. We chose the path of tomorrow over the comfort of today. Less than three years later, the seeds of those difficult but necessary decisions are bearing fruit, he said.

The President asserted that under his leadership, Nigeria’s economy was fast-growing and its reforms were yielding tangible results.

‘In the second quarter of 2025, the Gross Domestic Product (GDP) grew by 4.23 per cent, Nigeria’s fastest pace in four years, and outpaced the 3.4 per cent projected by the International Monetary Fund (IMF).

‘Inflation declined to 20.12 per cent in August 2025, the lowest level in three years,’ he said.

President Tinubu said his administration was working diligently to enhance national security to ensure that the economy experienced improved growth and performance.

According to him, security agencies are working tirelessly and making significant sacrifices to secure Nigeria and are winning the war against terrorism, banditry and other violent crimes.

The News Agency of Nigeria (NAN) reports that the Minister of Solid Minerals Development, Dr. Dele Alake, had, in 2024, constituted the Mining Marshals, a security unit drawn from the Nigerian Security and Civil Defence Corps (NSCDC).

It is aimed at securing mining sites across the country following a surge of illegal mining activities..

The minister, during the one-year anniversary of the security outfit in March, said the unit had arrested 327 suspects for illegal mining, with 143 prosecuted and reclaimed 98 mining sites.

Alake also introduced the value addition policy, where mining companies were required to present clear plans for value addition to minerals before they could obtain mining licences.

Nigeria’s tax system has always been a reflection of the country’s economic structure, its federal arrangement, and the state’s constant search for sustainable revenue.

For decades, the framework was built around a combination of direct and indirect taxes, anchored by the Federal Inland Revenue Service (FIRS), with state and local governments also exercising powers over personal income and certain levies. That old order provided the bedrock upon which the new reforms signed into law by President Bola Ahmed Tinubu in June 2025 are now being built.

Under the old laws, the Companies Income Tax Act (CITA) stood at the heart of Nigeria’s tax system. It governed the taxation of companies’ profits, covering both domestic and foreign firms operating through permanent establishments. Deductions, capital allowances, and rules for the treatment of dividends were all set out, while incentives for pioneer industries, agricultural ventures, and exporters were embedded as part of efforts to stimulate economic diversification.

Closely tied to this was the Petroleum Profits Tax Act (PPTA), which dealt with upstream oil operators. Given the strategic importance of crude oil revenues, this law carved out a separate regime with ring-fencing, anti-avoidance rules, and allowances to encourage investment in exploration, including deep offshore fields.

For individuals, the Personal Income Tax Act (PITA) created a progressive system. Residents were taxed on worldwide income, non-residents on Nigerian-sourced earnings, while deductions for reliefs, dependents, pensions, and life assurance were permitted. Administration was mostly decentralized, handled by state boards of internal revenue, except for specific categories such as members of the armed forces and foreign service who remained under FIRS.

Nigeria’s main consumption tax emerged under the Value Added Tax (VAT) Act, which replaced sales tax. VAT was charged at a flat rate and businesses were required to remit collections monthly, with limited opportunities for input tax credits. Certain essential goods and services, like medical products, educational materials, and basic food items, were exempt to cushion consumers.

Alongside this sat the Capital Gains Tax Act (CGTA), taxing gains from disposals of chargeable assets at 10 percent, though with exemptions for securities and specific reorganizations. Stamp duties applied to legal instruments, while the Customs and Excise Management Act (CEMA) regulated duties on imports and excisable products such as alcohol, tobacco, and petroleum.

The Education Tax Act, imposing a two percent levy on company profits to fund tertiary education through TETFund, highlighted the use of taxes to pursue social objectives. In general, the administration of all these laws rested with the FIRS under the FIRS Establishment Act, which defined powers of assessment, collection, enforcement, penalties, taxpayer obligations, and dispute resolution through objections, the Federal High Court, and the Tax Appeal Tribunal (TAT). Double taxation treaties also played a role, ensuring Nigerian companies and foreign investors were not taxed twice on the same income streams, while investment incentives such as pioneer status, rural allowances, and export expansion grants were woven into the system.

That old structure has now been comprehensively reworked by four new laws: the Nigeria Tax Act (NTA), Nigeria Tax Administration Act (NTAA), Nigeria Revenue Service Act (NRSA), and the Joint Revenue Board Act (JRBA). Collectively, they mark one of the most sweeping reforms in Nigeria’s fiscal history.

One of the most innovative changes in the new tax regime, is the relief for small companies. The exemption threshold for Companies Income Tax, Capital Gains Tax, and the newly introduced Development Levy has been raised from N25 million to N100 million in annual turnover, alongside a fixed asset ceiling of N250 million. This means thousands of small businesses will no longer carry a federal tax burden, a measure expected to improve the ease of doing business and encourage formalization.

On the other end of the spectrum, the reforms tighten rules for bigger players. The Capital Gains Tax (CGT) rate for companies has been increased sharply from 10 percent to 30 percent, aligning it with the Companies Income Tax rate and removing the arbitrage that once existed between trading income and capital gains. For individuals, gains are now taxed at their applicable progressive rates, making the system more equitable.

The scope of capital gains has also widened, with the introduction of CGT on indirect transfers of Nigerian company shares. This means that offshore holding company transactions that ultimately transfer control of Nigerian entities will trigger tax obligations in Nigeria, subject to treaty protections. In addition, the exemption threshold for share disposals has been raised to N150 million in any twelve-month period, with a cap ensuring gains do not exceed N10 million.

A new feature of the tax landscape is the Development Levy, set at four per cent of assessable profits for all, but small companies. This levy consolidates multiple existing charges – the Tertiary Education Tax, IT levy, NASENI levy, and the Police Trust Fund levy – into a single unified payment, reducing multiplicity and simplifying compliance.

For multinational corporations, the laws introduce a minimum effective tax rate (ETR) of 15 per cent of net income for groups with global turnover of pound 750 million or more, or Nigerian companies with turnover above N50 billion. This measure ensures large firms cannot exploit loopholes to pay little or no tax. Nigerian parent companies of multinationals will also be required to pay a top-up tax where subsidiaries abroad fall short of the 15 per cent benchmark.

The rules around non-residents have been tightened considerably. The ‘force of attraction’ principle now applies, allowing Nigeria to tax, not just activities conducted through a permanent establishment, but also related transactions. Profits from Engineering, Procurement, and Construction contracts are now taxable even when structured through multiple contracts or offshore elements. Minimum tax rules for non-residents also guarantee that their tax liabilities cannot fall below withholding tax, or four per cent of Nigerian earnings.

Free Zone companies retain their exemptions on exports and supplies to oil and gas firms, but a transition period has been set. By January 2028, any sales into the domestic economy will subject them to full taxation, eliminating what was once a permanent tax holiday.

Incentives have been recast. The long-standing pioneer status incentive has been abolished and replaced with the Economic Development Incentive (EDI), which grants a five per cent tax credit on qualifying capital expenditure for five years, extendable where unused credits remain. This shift signals a move toward measurable, investment-linked benefits rather than open-ended holidays.

Personal Income Tax has been modernized. A clearer definition of residency, incorporating economic and family ties, expands the tax net, while exemptions for low-income earners have been raised to cover those earning N800,000 or less annually. Higher earners face steeper rates of up to 25 per cent. The threshold for tax-free severance or injury compensation has also risen from N10 million to N50 million.

Administrative reforms are equally striking. A Tax Ombuds Office has been created to provide an independent forum for taxpayers’ complaints, while the NTAA now mandates disclosure of tax planning arrangements that confer tax advantages, marking a decisive step against aggressive avoidance schemes. Penalties for non-compliance have been significantly increased: late filing attracts N100,000 in the first month and N50,000 for each subsequent month, while contracts awarded to unregistered entities can draw fines of up to N5 million.

Value Added Tax remains at 7.5 per cent, but its mechanics have changed. Nigeria has adopted global principles allowing recovery of input VAT on all purchases, including services and fixed assets, and expanded the zero-rated list to include food, medicines, education, electricity services, and tuition. The combination of zero rating and input recovery provides real relief for both consumers and businesses. VAT administration has also been digitalized, with fiscalisation rules and mandatory e-invoicing now in force.

Perhaps most politically significant is the update to the VAT sharing formula. The federal government’s share has been cut from 15 per cent to 10 per cent, with states now receiving 55 per cent and local governments 35 per cent. Within these tiers, allocations will be based on equality, population, and consumption, creating a stronger link between economic activity and fiscal benefits at the subnational level.

Finally, in recognition of the need for stronger coordination, the FIRS has been reconstituted as the Nigeria Revenue Service (NRS), with State Internal Revenue Services given full autonomy. A framework for joint audits has also been established, and the NRS may now assist states and local governments in revenue collection upon request.

Taken together, the reforms reflect both continuity and change. From the old laws, Nigeria retains the broad architecture of corporate, personal, and indirect taxation, along with incentives for investment and social levies. But the new laws move the country decisively toward a modern, globally aligned tax eco-system: simplifying compliance, broadening the tax base, reducing distortions, strengthening enforcement, and ensuring a fairer balance of revenue across tiers of government.

For Nigeria’s economy, the implications are far-reaching. Small businesses are set to benefit from reduced burdens, while larger corporations and multinationals will face stricter obligations under global minimum tax and anti-avoidance rules. Consumers will gain relief through expanded VAT zero-rating, while subnational governments stand to enjoy higher revenues under the revised sharing formula. At the same time, the consolidation of levies and the introduction of digital VAT administration promise to ease compliance and close leakages.

The trajectory is clear: Nigeria is shifting toward a tax system that mirrors international best practices, while remaining sensitive to domestic needs. If effectively implemented, these reforms could broaden the revenue base, strengthen subnational fiscal capacity, attract investment, and ultimately stabilize public finances. However, their success will depend on administrative capacity, transparency, and the willingness of both businesses and citizens to embrace compliance in exchange for visible public benefits.

In this sense, Nigeria’s new tax regime is more than a fiscal adjustment. It is a bid to reposition the economy on a path where taxation is not just a tool for revenue extraction, but a foundation for sustainable growth, equity, and accountability in governance.