Résumé
Taxation in Nigeria is governed by a comprehensive legal framework applicable to individuals and businesses. Key tax laws include the Companies Income Tax Act (CITA), Personal Income Tax Act (PITA), Value Added Tax (VAT) Act, Petroleum Profits Tax Act (PPTA), and the Finance Act, which introduces annual updates to the tax system. These laws cover corporate tax, personal income tax, indirect taxes, and sector-specific levies. The primary authority responsible for tax administration in Nigeria is the Federal Inland Revenue Service (FIRS), along with State Internal Revenue Services (SIRS) for state-level taxes.