Nigeria Discontinues Issuance of Tax Exemption Certificates

On 30 July 2025, the Federal Inland Revenue Service (FIRS) released a public notice confirming that it has stopped issuing tax-exemption certificates to all categories of taxpayers, including pioneer-status companies, non-governmental organizations (NGOs) and entities operating in free-trade or export-processing zones.
The suspension has immediate effect, and no new certificates will be proc…
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