Reference guides on the Nigeria Tax Act 2025, plain-language accounting explainers, and notes on what we're building — written from the same source material Core Ledger runs on.
What changed, what stayed the same, and the handful of decisions that actually affect your books this year.
Cited against the NTA 2025 Act textTwo schedules, two questions, and one sale that produces two different numbers. Only one of them ever reaches your ledger.
Cited against the NTA 2025 Act textOnly if you're carrying forward assets that already had relief claimed against them. Here's how to tell, and where the figure goes.
Debit doesn't mean money in. Credit doesn't mean money out. Once that's settled, the rest is straightforward.
Fourteen asset types, three classes. The intuitive answer is wrong more often than it's right.
Cited against the NTA 2025 Act textEleven categories, three rates. The rates aren't the hard part — deciding which category a payment belongs to is.
Cited against the NTA 2025 Act textThe bands run on chargeable income, not on salary. Here's the table, what comes off before it, and what to withhold each month.
Cited against the NTA 2025 Act textThey arrive on the same invoice, as percentages, both headed to FIRS — and almost everything else about them is opposite.
Cited against the NTA 2025 Act textWe don't summarize the Nigeria Tax Act 2025. We cite it.
Every tax article on this blog is checked against the Act text itself, not against someone else's summary of it — the same source material the product runs on.
Capital Allowance, PAYE, VAT and WHT — each one holds a real register and shows its computation line by line, on the same engine that runs inside Core Ledger.
