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Nigeria legislation

The Acts, sections and statutory instruments the rules come from.

Showing 1 to 16 of 16 documents, archived 2026-09-12

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Legislation documents archived for Nigeria
DocumentIssuerDateArchived copyLive sourceCitation key
Personal Income Tax (Amendment) Act, 2011 (Act No. 20 of 2011), a scan with no text layer that was read by optical character recognitionFederal Republic of Nigeria, copy published by the Policy and Legal Advocacy Centre2011-06-14PDF, 518 KB, mirrorOpenPITA AMD 2011
New Rules on Issuance, Offering Platforms and Custody of Digital AssetsSecurities and Exchange Commission, Nigeria2022-05-11PDF, 1.1 MB, mirrorOpenSEC DIGITAL ASSETS 2022
Securities and Exchange Commission (Capital Market Operators Anti-Money Laundering, Combating Terrorism Financing and Proliferation Financing) Regulations, 2022Securities and Exchange Commission, Nigeria2022-05-12PDF, 763 KB, mirrorOpenSEC AML 2022
Finance Act, 2023 (the copy is a scan with no text layer, so section numbering was read by optical character recognition)Federal Republic of Nigeria, copy published by the Budget Office of the Federation2023-06-07 (Act signed 2023-05-28)PDF, 786 KB, mirrorOpenFA 2023
Investments and Securities Act, 2025 (Act No. 2 of 2025), Official Gazette No. 19, Vol. 112, Extraordinary, found on the Commission's own document store after sources.md recorded the Act as unreachableFederal Republic of Nigeria, gazette copy hosted by the Securities and Exchange Commission2025-05-02 (gazette date)PDF, 1.4 MB, mirrorOpenISA 2025
Nigeria Revenue Service (Establishment) Act, 2025, Official Gazette copy (this is the legible copy the report relied on because the authority's own copy extracts as poor-quality scanned text)Federal Republic of Nigeria, gazette copy hosted by the Gombe State Internal Revenue Service2025-06-26PDF, 633 KB, mirrorOpen
Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Vol. 112, pages A385 to A597Federal Republic of Nigeria, National Assembly2025-06-26PDF, 584 KB, mirrorOpenNTA 2025
Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette copy used to cross-check the National Assembly textFederal Republic of Nigeria, gazette copy hosted by the Gombe State Internal Revenue Service2025-06-26PDF, 1.6 MB, mirrorOpenNTA 2025 GM COPY
Nigeria Tax Administration Act, 2025 (Act No. 5 of 2025), Official Gazette No. 117, Vol. 112, pages A257 to A345Federal Republic of Nigeria, gazette copy hosted by the Gombe State Internal Revenue Service2025-06-26PDF, 854 KB, mirrorOpenNTAA 2025
Nigeria Tax Administration Act, 2025, Official Gazette copy (the file name on the Tribunal site says Nigeria-Tax-Act but the document is the Administration Act)Federal Republic of Nigeria, gazette copy hosted by the Tax Appeal Tribunal of Nigeria2025-06-26PDF, 284 KB, mirrorOpenNTAA 2025 TAT COPY
Joint Revenue Board of Nigeria (Establishment) Act, 2025 (Act No. 6 of 2025), Official Gazette pages A349 onwardsFederal Republic of Nigeria, gazette copy hosted by the Nigeria Revenue Service2025-06-26PDF, 9.3 MB, mirrorOpenJRB ACT 2025
Nigeria Revenue Service (Establishment) Act, 2025 (Act No. 4 of 2025), Official Gazette pages A229 onwards, the authority's own scanned copyNigeria Revenue Service2025-06-26PDF, 7.7 MB, mirrorOpenNRS ACT 2025
Capital Gains Tax Act, Cap. C1, Laws of the Federation of Nigeria 2004 (consolidated text, saved as HTML and printed to PDF, repealed from 1 January 2026)Federal Republic of Nigeria, consolidated text published by the Policy and Legal Advocacy Centre2004 consolidation (undated on the page)PDF, 235 KB, mirrorOpenCGTA 2004
Income Tax (Common Reporting Standard) Regulations, 2019 (an eleven page scan with no text layer, so no date could be read from the document itself)Federal Republic of Nigeria, copy hosted by the Nigeria Revenue Serviceundated on the scanPDF, 234 KB, mirrorOpen
Personal Income Tax Act, Cap. P8, Laws of the Federation of Nigeria 2004 (repealed from 1 January 2026)Federal Republic of Nigeria, consolidated text published by the Policy and Legal Advocacy Centre2004 consolidation (undated)PDF, 1.2 MB, mirrorOpenPITA 2004
FIRS Tax Law Compendium, the single-volume compilation of the pre-2026 tax and related lawsFederal Inland Revenue Service, hosted by the Nigeria Revenue ServiceundatedPDF, 4.3 MB, mirrorOpen