Nigeria, June 19 -- The Federal Government has released guidelines to govern the transition from Nigeria's repealed tax laws to the new tax framework that came into effect this year.

The guidelines, issued on Thursday by the Federal Ministry of Finance, are intended to clarify how tax obligations, audits, disputes, incentives and filings that span both the old and new systems will be handled during the transition period.

The new tax regime took effect on 1 January 2026 following the enactment of a package of tax reform laws aimed at modernising revenue administration and improving compliance.

According to the ministry, liabilities, audits, investigations, disputes and enforcement actions relating to periods before the commencement of t...