Nigeria's Federal Inland Revenue Service (FIRS) issued a public notice via X (formerly Twitter) on 25 August 2023 regarding the effective date of certain provisions of the Finance Act 2023. As previously reported, the Finance Act (Effective Date Variation) Order 2023 was issued in July 2023, changing the effective date of the Finance Act 2023 to 1 September 2023. Considering this, the public …