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Nigeria guidance

Manuals, guides and help pages the authority publishes to explain how the rules apply.

Showing 1 to 18 of 18 documents, archived 2026-09-12

Each title opens the authority's own page, which is always the current word.

Guidance documents archived for Nigeria
DocumentIssuerDateFormatLive sourceCitation key
Information Circular No. 2019/02, The Income Tax (Common Reporting Standard) Implementation and Compliance Guidelines, 2019Federal Inland Revenue Service, hosted by the Nigeria Revenue Service2019-07-01PDF, 981 KBOpen
Personal Income Tax Guidelines, 2026 Edition (Appendix 2 is the individual annual return form, which carries a Digital or Virtual Assets Income source tick)Joint Revenue Board of Nigeria2026-02-24PDF, 3.6 MBOpenJTB PIT 2026
Jurisdictions committed to implement the Crypto-Asset Reporting Framework in time to commence exchanges in 2027, 2028 or 2029OECD Global Forum on Transparency and Exchange of Information for Tax Purposes2026-06-23PDF, 309 KBOpenOECD CARF LIST
Information Circular No. 2026/01, Ascertainment of Income Tax of Companies and Development LevyNigeria Revenue Service2026-06-29PDF, 404 KBOpen
Information Circular No. 2026/03, Clarification on Ascertainment of Chargeable Gains (the general chargeable-gains circular that sits behind the virtual-asset guidance)Nigeria Revenue Service2026-06-29PDF, 222 KBOpen
Information Circular No. 2026/04, Clarification on Dutiable Instruments (the stamp duty circular behind the 1.5 per cent charge in the virtual-asset guidance)Nigeria Revenue Service2026-06-29PDF, 429 KBOpen
Information Circular No. 2026/05, Clarification on the Changes in the Administration of the Value Added TaxNigeria Revenue Service2026-06-29PDF, 371 KBOpen
Information Circular No. 2026/11, The Claim of Tax Treaty Benefits and Unilateral Credit Relief in NigeriaNigeria Revenue Service2026-06-29PDF, 716 KBOpen
Information Circular No. 2026/17, Guidelines on Tax RefundNigeria Revenue Service2026-06-29PDF, 209 KBOpen
Information Circular No. 2026/18, Guidelines on the Withholding of Value Added TaxNigeria Revenue Service2026-06-29PDF, 329 KBOpen
Information Circular No. 2026/21, Guidelines on the Taxation of Virtual Assets, the second official copy published by the Joint Revenue BoardJoint Revenue Board of Nigeria2026-07-31PDF, 748 KBOpen
Information Circular No. 2026/21, Guidelines on the Taxation of Virtual AssetsNigeria Revenue Service2026-07-31PDF, 339 KBOpenNRS VA GUIDE
Information Circular No. 2026/22, Guidelines on the Application, Processing and Issuance of Advance Rulings under the Nigeria Tax Administration Act 2025Nigeria Revenue Service2026-08-31DOCX, 62 KBOpen
Automatic Exchange of Information, the authority's reporting page and document setNigeria Revenue Serviceundated pagePDF, 101 KBOpen
Frequently Asked Questions, which states that profits or gains from transactions in digital or virtual assets are taxable under section 4(1)(j) of the Nigeria Tax ActNigeria Revenue Serviceundated pagePDF, 250 KBOpen
List of Nigeria's exchange partners under the automatic exchange of information common reporting standardNigeria Revenue ServiceJanuary 2026 (no day given)PDF, 631 KBOpen
Personal Income Tax, the authority's guidance page on who must file, the filing options and the Form A, B and H returnsNigeria Revenue Serviceundated pagePDF, 201 KBOpen
Tax Guides and Manuals, the authority's index of its information circulars and guidelines (the page states it was last updated in August 2026)Nigeria Revenue Serviceundated pagePDF, 174 KBOpen