Shelze Admin · March 2026
VAT Input Claims, Self-Charge Obligations, and the CIT Deductibility Trap Under the Nigeria Tax Act 2025
Many Nigerian businesses are paying more VAT and CIT than they should — not because the law requires it, but because they are not claiming what the law already allows.
Are you recovering all the input VAT your business is entitled to? Do you know when the self-charge mechanism applies — and what happens if you ignore it? Are you confident that every expense your company deducts for CIT purposes will survive a Nigeria Revenue Service audit?
The Nigeria Tax Act 2025 (NTA 2025) has introduced significant changes to the VAT and CIT framework. For many organisations, the interaction between input VAT recovery, self-charge obligations, and CIT deductibility rules has created compliance gaps that are costing real money — either through overpayment, missed claims, or audit exposure.
This webinar cuts through the complexity. In a practical, non-theoretical session, we will walk you through the specific provisions that affect your VAT and CIT position — and show you exactly where to look for recoveries, exposures, and quick wins.
Which input VAT are you entitled to recover? We will review the conditions for valid input claims, the documentation requirements, and the common errors that cause legitimate claims to be rejected.
When does the self-charge obligation arise? What are the consequences of non-compliance? We will explain how imported services and intra-group transactions trigger self-charge VAT — and how to account for it correctly.
Not every expense that looks deductible actually is. We will examine the provisions of the NTA 2025 that disallow deductions, the documentation thresholds, and the areas where the NRS is focusing audit attention.
How do VAT input claim failures affect your CIT position? We will show how a single compliance gap can create a double cost — and how to structure your processes to prevent it.
All participants will receive a practical VAT & CIT Compliance Quick-Check Guide — a structured tool your finance team can use to review your current VAT input claim processes, self-charge obligations, and CIT deductibility positions under the NTA 2025.
To maintain an interactive session, participation will be limited. We encourage you to reserve your place early.
Tuesday, 14 April 2026  · 11:00 AM WAT  · Live Online  · Free
If any of these issues apply to your organisation, our tax team is available for a brief, confidential conversation to help you assess your position.
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