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CFO Flagship Playbook/Part VI·Tax

Tax Strategy & Compliance

Operating tax under the Nigeria Tax Act 2025, NRS and Development Levy regime — with a governance framework, board reporting and audit-defensible processes.

Nigeria Tax Act 2025, NRS, Development Levy, governance and readiness.

3 chapters

Chapters

Chapter 1

NTA 2025 Readiness

A structured readiness programme covers e-invoicing, NRS registration, Development Levy provisioning and process redesign.

Board & Management Relevance

Materially reduces audit and penalty exposure under the new regime.

Key Operating Questions

  • ·Are we e-invoicing-ready across all entities?
  • ·Have we registered with NRS where required?
  • ·What is our Development Levy provision policy?

Implementation Checklist

  • ·Run the NTA 2025 readiness assessment
  • ·Stand up an e-invoicing programme
  • ·Brief the Audit Committee quarterly
toolkitNTA 2025 Readiness ChecklistassessmentTax Readiness Assessment™dashboardTax Dashboard™
Chapter 2

Tax Governance Framework™

A board-approved tax policy defines appetite, RACI, transfer pricing principles and dispute management.

Board & Management Relevance

Demonstrates tax governance maturity to regulators and rating agencies.

Key Operating Questions

  • ·Do we have a written tax policy?
  • ·Who owns each tax category at executive level?
  • ·How do we govern aggressive positions?

Implementation Checklist

  • ·Adopt the Tax Governance Framework™
  • ·Refresh tax policy annually
  • ·Report tax KPIs to Audit Committee
frameworkOutliers Tax Governance Framework™
Chapter 3

Tax Risk Reporting

A standing tax risk report — filings, audits, exposures, ETR, leakage — gives the Audit Committee an audit-defensible view.

Board & Management Relevance

Pre-empts surprises and supports going-concern disclosures.

Key Operating Questions

  • ·What is our effective tax rate and trend?
  • ·What are the top 5 open exposures?
  • ·How do we provision for uncertain tax positions?

Implementation Checklist

  • ·Publish the quarterly tax risk report
  • ·Maintain an open exposures register
  • ·Brief the Audit Committee on uncertain positions
toolkitTax Risk Report TemplatedashboardTax Dashboard™

Recommended Next Action

Translate this part into practice

Run the linked assessment to baseline current state, then use the related toolkits and dashboards to instrument the discipline. Book an advisory session if you want the Outliers team to operate it with you.

Run: Tax Readiness Assessment™ Book AdvisoryCFO Excellence Centre
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