Regulatory Intelligence

Official Nigerian Regulatory Guidelines, Acts & Implementation Manuals

Curated and annotated by our in-house regulatory intelligence team to help Nigerian founders and compliance practitioners navigate complex legal changes without ambiguity.

Statutory Guidance1.4 MB PDF

Nigeria Tax Act 2025/2026: SME Transition & Withholding Tax Guide

Authority: Federal Ministry of Finance / NRS / FIRS

Practical breakdown of the new Nigerian tax framework, digital TaxPro-MAX submission timelines, revised WHT exemption thresholds, and transitional provisions for registered entities.

Statutory Deadline Rule:CIT due within 6 months of FY end; Monthly VAT due by 21st

Effective: January 1, 2026

Data Privacy2.1 MB PDF

NDPA 2023 Annual Statutory Compliance Audit Filing Manual

Authority: Nigeria Data Protection Commission (NDPC)

Step-by-step guidance on classifying Data Controllers of Major Importance (DCMI), drafting the Record of Processing Activities (RoPA), and preparing the DPCO audit submission.

Statutory Deadline Rule:Statutory filing cut-off: 15 March annually

Effective: In Force (Annual Audit Deadline: March 15)

AML / CFT1.8 MB PDF

SCUML AML/CFT Compliance Manual & Red Flag Guide for DNFBPs

Authority: Special Control Unit Against Money Laundering / EFCC

Compliance handbook for Designated Non-Financial Businesses & Professions (DNFBPs). Includes mandatory KYC register templates, PEP screening procedures, and currency transaction threshold limits.

Statutory Deadline Rule:Annual return due March 31; CTRs due weekly

Effective: MLA 2022 Regulations

Corporate Governance980 KB PDF

CAMA 2020 Post-Incorporation Compliance & Beneficial Ownership Register

Authority: Corporate Affairs Commission (CAC)

Comprehensive guide to maintaining corporate status, filing annual returns with statement of affairs, and reporting Persons with Significant Control (PSC) to avoid administrative sanctions.

Statutory Deadline Rule:Within 42 days of AGM or by June 30

Effective: CAMA 2020 s.377 & PSC Regulations

Need Custom Statutory Interpretation?

Our regulatory intelligence database is updated on every gazetted circular. If your business has cross-border data transfers, specialised fintech licensing (e.g. CBN PSSP, MMO, or Switching), or complex transfer-pricing requirements under the 2026 Tax Act, consult one of our accredited specialists on HubExperts.