Strategic Tax Counsel in an Evolving Regulatory Landscape

Nigeria’s tax environment is one of the most dynamic and consequential in Africa. Ongoing reforms to corporate income tax, VAT, transfer pricing rules, withholding tax regulations, and the steady expansion of the FIRS enforcement apparatus mean that the cost of getting tax wrong has never been higher. Businesses that treat tax as an afterthought consistently find themselves exposed to liabilities, penalties, and disputes that could have been avoided with the right legal counsel in place from the start. At A.U. Mustapha & Co, we make sure that does not happen to our clients.

Our Tax Advisory & Compliance practice provides strategic counsel across the full range of tax matters affecting businesses and individuals operating in Nigeria. We advise on corporate income tax, VAT structuring, transfer pricing documentation and defence, withholding tax obligations, customs and excise matters, and state and local government tax issues. Our approach is not reactive. We work with clients to build tax efficient structures from the ground up and to identify exposure before it attracts regulatory attention.

Tax due diligence is a critical but frequently underestimated part of any major transaction. Whether you are acquiring a business, restructuring a corporate group, or entering a new market, the tax history and obligations of the entities involved can significantly affect the commercial value of the deal. Our attorneys conduct thorough tax due diligence that gives you a complete picture of what you are walking into and how to structure around any issues that arise.

Transfer pricing has become an area of increasing focus for the FIRS in recent years, particularly for multinational businesses and related party transactions. Getting transfer pricing documentation right is no longer optional. It is a compliance requirement with real financial consequences for businesses that fall short. We assist clients in preparing documentation that meets FIRS requirements, defending transfer pricing positions under scrutiny, and structuring intercompany arrangements in a way that is both commercially sound and defensible.

When tax disputes arise, we represent clients through every stage of the resolution process. From initial objections and administrative appeals through proceedings before the Tax Appeal Tribunal and litigation in the superior courts, our attorneys pursue outcomes that protect our clients long term business interests. We combine deep technical knowledge of Nigerian tax law with the litigation experience to argue those positions effectively when it matters most.