Nigeria legislation
The Acts, sections and statutory instruments the rules come from.
Showing 1 to 16 of 16 documents, archived 2026-09-12
Each title opens the authority's own page, which is always the current word.
Legislation documents archived for Nigeria| Document | Issuer | Date | Format | Live source | Citation key |
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| Personal Income Tax (Amendment) Act, 2011 (Act No. 20 of 2011), a scan with no text layer that was read by optical character recognition | Federal Republic of Nigeria, copy published by the Policy and Legal Advocacy Centre | 2011-06-14 | PDF, 518 KB | Open | PITA AMD 2011 |
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| New Rules on Issuance, Offering Platforms and Custody of Digital Assets | Securities and Exchange Commission, Nigeria | 2022-05-11 | PDF, 1.1 MB | Open | SEC DIGITAL ASSETS 2022 |
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| Securities and Exchange Commission (Capital Market Operators Anti-Money Laundering, Combating Terrorism Financing and Proliferation Financing) Regulations, 2022 | Securities and Exchange Commission, Nigeria | 2022-05-12 | PDF, 763 KB | Open | SEC AML 2022 |
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| Finance Act, 2023 (the copy is a scan with no text layer, so section numbering was read by optical character recognition) | Federal Republic of Nigeria, copy published by the Budget Office of the Federation | 2023-06-07 (Act signed 2023-05-28) | PDF, 786 KB | Open | FA 2023 |
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| Investments and Securities Act, 2025 (Act No. 2 of 2025), Official Gazette No. 19, Vol. 112, Extraordinary, found on the Commission's own document store after sources.md recorded the Act as unreachable | Federal Republic of Nigeria, gazette copy hosted by the Securities and Exchange Commission | 2025-05-02 (gazette date) | PDF, 1.4 MB | Open | ISA 2025 |
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| Nigeria Revenue Service (Establishment) Act, 2025, Official Gazette copy (this is the legible copy the report relied on because the authority's own copy extracts as poor-quality scanned text) | Federal Republic of Nigeria, gazette copy hosted by the Gombe State Internal Revenue Service | 2025-06-26 | PDF, 633 KB | Open | |
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| Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Vol. 112, pages A385 to A597 | Federal Republic of Nigeria, National Assembly | 2025-06-26 | PDF, 584 KB | Open | NTA 2025 |
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| Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette copy used to cross-check the National Assembly text | Federal Republic of Nigeria, gazette copy hosted by the Gombe State Internal Revenue Service | 2025-06-26 | PDF, 1.6 MB | Open | NTA 2025 GM COPY |
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| Nigeria Tax Administration Act, 2025 (Act No. 5 of 2025), Official Gazette No. 117, Vol. 112, pages A257 to A345 | Federal Republic of Nigeria, gazette copy hosted by the Gombe State Internal Revenue Service | 2025-06-26 | PDF, 854 KB | Open | NTAA 2025 |
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| Nigeria Tax Administration Act, 2025, Official Gazette copy (the file name on the Tribunal site says Nigeria-Tax-Act but the document is the Administration Act) | Federal Republic of Nigeria, gazette copy hosted by the Tax Appeal Tribunal of Nigeria | 2025-06-26 | PDF, 284 KB | Open | NTAA 2025 TAT COPY |
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| Joint Revenue Board of Nigeria (Establishment) Act, 2025 (Act No. 6 of 2025), Official Gazette pages A349 onwards | Federal Republic of Nigeria, gazette copy hosted by the Nigeria Revenue Service | 2025-06-26 | PDF, 9.3 MB | Open | JRB ACT 2025 |
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| Nigeria Revenue Service (Establishment) Act, 2025 (Act No. 4 of 2025), Official Gazette pages A229 onwards, the authority's own scanned copy | Nigeria Revenue Service | 2025-06-26 | PDF, 7.7 MB | Open | NRS ACT 2025 |
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| Capital Gains Tax Act, Cap. C1, Laws of the Federation of Nigeria 2004 (consolidated text, saved as HTML and printed to PDF, repealed from 1 January 2026) | Federal Republic of Nigeria, consolidated text published by the Policy and Legal Advocacy Centre | 2004 consolidation (undated on the page) | PDF, 235 KB | Open | CGTA 2004 |
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| Income Tax (Common Reporting Standard) Regulations, 2019 (an eleven page scan with no text layer, so no date could be read from the document itself) | Federal Republic of Nigeria, copy hosted by the Nigeria Revenue Service | undated on the scan | PDF, 234 KB | Open | |
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| Personal Income Tax Act, Cap. P8, Laws of the Federation of Nigeria 2004 (repealed from 1 January 2026) | Federal Republic of Nigeria, consolidated text published by the Policy and Legal Advocacy Centre | 2004 consolidation (undated) | PDF, 1.2 MB | Open | PITA 2004 |
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| FIRS Tax Law Compendium, the single-volume compilation of the pre-2026 tax and related laws | Federal Inland Revenue Service, hosted by the Nigeria Revenue Service | undated | PDF, 4.3 MB | Open | |
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