Tax Governance Framework™
Board-grade oversight of the tax function under NTA 2025.
What it is.
An end-to-end operating model that gives the board, audit committee and CFO line of sight into every material tax position — federal, state, sector and cross-border — under the Nigerian Tax Act 2025 and the new NRS regime.
- Establish a documented tax governance charter aligned to NCCG and FRC expectations.
- Define roles, escalation thresholds and reporting cadence between Head of Tax, CFO and the audit committee.
- Embed a quarterly tax risk report into the board pack.
- Create an audit-grade evidence trail for every material tax position.
Baseline diagnostic
Map the full tax footprint and current governance gaps using the Tax Health Check™.
Charter & RACI
Draft a Tax Governance Charter, RACI and escalation matrix approved by the audit committee.
Reporting cadence
Stand up the quarterly Tax Risk Report and KPI pack.
Assurance loop
Embed internal audit and external advisor reviews on a defined cadence.
Diagnose
- Tax Health Check completed
- Charter draft circulated
- Risk register baselined
Design
- Charter and RACI approved
- Quarterly reporting template signed off
- Audit committee briefing
Operate
- First Tax Risk Report issued
- Assurance plan adopted
- Board sign-off
Related across the Tax Centre
Nigeria Tax Act 2025 — Executive Guide
The board-ready brief on what the Nigerian Tax Act 2025 changes, who is in scope, when it applies and what to do this quarter.
Nigeria Tax Compliance Calendar 2026
Every federal and state filing deadline for 2026 — CIT, VAT, WHT, PAYE, NHF, NSITF, ITF, Pension, sector levies — with owner assignments and escalation cues.
Tax Tribunal Case Notes 2024 — 2025
Curated TAT and Federal High Court tax decisions — facts, holding, implication and the practical lessons for filers.
Tax Health Check
The canonical Outliers Tax Health Check™ — a 6-minute diagnostic across CIT, VAT, WHT, PAYE and NRS digital-filing readiness. Companion to Chapter 24 of the Nigeria Tax Outlook & Planning Guide 2026/2027 (Enhanced Edition).
Tax Excellence Certification™
Certify a tax function ready for the Nigerian Tax Act 2025 and the NRS era.
Tax Advisory
Structuring, compliance and controversy across the full Nigerian tax stack.