Tax Risk Management Framework™
Quantify and govern tax exposure across the enterprise.
What it is.
A risk-quantification model that converts qualitative tax exposures into a registered, scored and monitored risk book — fully aligned with COSO ERM and the Outliers Internal Control Framework™.
- Maintain a single Tax Risk Register covering CIT, VAT, WHT, PAYE, TP, sector levies and controversy.
- Score each exposure by likelihood × impact and link to mitigations.
- Integrate tax risk into enterprise risk dashboards and KRIs.
- Run scenario tests for NRS audit, TAT and TP adjustments.
Inventory
Capture every material tax position, election and exposure in one register.
Score & rank
Apply standard likelihood / impact scoring with documented evidence.
Mitigate
Link each risk to a control owner, mitigation and target reduction date.
Monitor
Refresh the register quarterly and report movement to the audit committee.
Inventory
- Tax exposures captured
- Owners assigned
Score
- Heat-map produced
- Top-10 exposures briefed
Mitigate
- Mitigation plans in flight
- KRIs tracked on dashboard
Related across the Tax Centre
Tax Tribunal Case Notes 2024 — 2025
Curated TAT and Federal High Court tax decisions — facts, holding, implication and the practical lessons for filers.
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.
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 Readiness Score™
10-question interactive transition diagnostic — measure your readiness for the 2026 Tax Acts and the Nigeria Revenue Service regime.
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.