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Knowledge Centre

March 30, 2022 By Goldsmiths Solicitors

Overview of the Central Bank of Nigeria (CBN) Guidelines for the Regulation and Supervision of Credit Guarantee Companies in Nigeria

Introduction On 28 March 2022, the Central Bank of Nigeria (CBN) issued the Guidelines for the Regulation and Supervision of Credit Guarantee Companies (CGCs) in Nigeria. The Guidelines are expected to create a conducive environment for Micro, Small and Medium Enterprises (MSMEs) to access credit at low interest rates from banks and financial institutions. The Read More

February 15, 2022 By Goldsmiths Solicitors

Non-Resident Foreign Companies doing Business in Nigeria must now Register for VAT in Nigeria

A Review of the Nigerian Finance Act 2021 Introduction On 31 December 2021, the Nigerian President signed the Finance Act 2021 (the Act) into law. The Act came into effect on 1 January 2022. The Act amends various tax laws in Nigeria such as the Capital Gains Tax Act, the Companies Income Tax Act, the Read More

December 15, 2021 By Goldsmiths Solicitors

Goldsmiths Solicitors – Legal Recap for the Year 2021

Introduction 2021 was an incredibly busy and exciting year in the Nigerian legal and regulatory landscape. There were major and far-reaching changes in the legal and regulatory frameworks relating to Oil and Gas, FinTech, Banking and Finance, etc. There were also some very brave and landmark judicial pronouncements by the Nigerian judiciary.  In this article, Read More

November 3, 2021 By Goldsmiths Solicitors

Host Communities and Funds under the Petroleum Industry Act 2021

Goldsmiths Solicitors PIA Series IV Introduction In this concluding part of our series examining the Petroleum Industry Act (PIA) 2021, we take a look at the provisions made for host communities under the Act. We also highlight funds established under the Act as well as other general provisions relating to customer protection, natural gas price Read More

October 12, 2021 By Colin Egemonye

The Tax and Fiscal Regime under the Petroleum Industry Act 2021

Goldsmiths Solicitors PIA Series III Introduction In our third series examining the main provisions of the newly enacted Petroleum Industry Act (PIA), we consider some of the tax and fiscal provisions under the Act. The PIA altered the administration of taxes and the payment of fees and levies in the Nigerian Petroleum Industry and makes Read More

September 28, 2021 By Goldsmiths Solicitors

New Licensing Regimes under the Petroleum Industry Act 2021 – GS Series II (Part B)

Introduction This is the concluding part of our article the “New Licensing Regime under the Petroleum Industry Act (PIA)”. This series deals with the new licensing regime under the midstream and downstream sectors. As stated in our first article on the Petroleum Industry Act 2021, the Nigerian Midstream and Downstream Regulatory Authority (Authority) is the Read More

September 23, 2021 By Goldsmiths Solicitors

New Licensing Regimes under the Petroleum Industry Act (PIA) 2021 – GS Series II (Part A)

Introduction In the second of our series examining the main provisions of the newly enacted Petroleum Industry Act (PIA), we take a look at the new licensing regimes under the Act. The new licensing regime introduces quite dramatic changes; hence we have broken them into two parts. Part B shall follow next week. The PIA Read More

September 21, 2021 By Goldsmiths Solicitors

Pay You are Damned, Don’t Pay You are Damned: The Nigerian VAT Conundrum

Introduction On 9 August 2021, following the legal action commenced by the Rivers State Government, the Federal High Court (FHC) sitting in Port Harcourt, Rivers State, declared the collection of Value Added Tax (VAT) by Federal Inland Revenue Services (FIRS) as unconstitutional.[i] The court held that FIRS lacks the power to impose and collect taxes Read More

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