NRS TP Regulations 2024 amendments: what changed, what to file by 30 June
9 min
Practice · Tax Advisory
Tax is too expensive to improvise.
Structuring, compliance and controversy across CIT, VAT, WHT, PAYE, transfer pricing and sector levies — for Nigerian enterprises, multinational subsidiaries and family offices.
₦2.4B+
Tax refunds recovered for clients in 2025
92%
Audit objections resolved without litigation
18%
Average effective-tax-rate reduction for restructured groups
01 · What we doSix sub-practices.
Six sub-practices.
One senior tax consultant.
Every Outliers tax engagement is leadership-led. You get one named senior consultant, one accountable team and one tax model that travels across CIT, VAT, TP and controversy.
01
Corporate Income Tax (CIT)
Effective tax rate optimisation, capital allowance planning and tax accounting under IAS 12.
02
VAT & Indirect Tax
Input/output reconciliations, e-invoicing readiness and refund recovery.
03
Transfer Pricing
Master file, local file and CbC documentation aligned to OECD and NRS TP Regulations 2018.
04
Tax Controversy
Audits, objections, TAT representation and settlement strategy with NRS and state IRS.
05
Expatriate & Mobility
PAYE for expatriates, residency planning, immigration coordination and totalisation.
06
Indirect Tax Health Checks
Stamp duty, excise, NITDA levy, education tax, NASENI and police trust fund levy reviews.
02 · How we workDiagnose. Design.
Diagnose. Design.
Document. Defend.
01
Diagnose
We map your full tax footprint across federal, state and sector taxes — including exposures buried in subsidiaries and JV partners.
02
Design
We model the highest-yield, lowest-risk restructure using NRS rulings, court precedents and your sector economics.
03
Document
We produce audit-grade workpapers, TP documentation and board memos that withstand NRS, FRCN and external auditor review.
04
Defend
When the audit comes — and it will — our controversy team represents you through objection, TAT and settlement.
03 · Who we serve
If NRS or LIRS knows your name, you should know ours.
- Multinational subsidiaries under TP scrutiny
- Growth-stage Nigerian groups restructuring for capital
- Family offices and HNWI with cross-border exposure
- Banks, insurers and asset managers under FRC and NRS
- NGOs navigating CIT, VAT and donor compliance
- Manufacturers managing pioneer status, ITF and capital allowances
04 · Insights
All insights Recent thinking from our tax desk.
E-invoicing in Nigeria: the 2026 readiness checklist for large taxpayers
7 min
Tax Appeal Tribunal: 5 wins, 2 losses and the patterns we see emerging
6 min
Get a confidential second opinion on your tax position.
Leadership-led. 30 minutes. Indicative scope within 48 hours.