The Nigeria Tax Act, 2025 has sparked debate over the tax obligations of non-resident individuals working remotely for Nigerian companies. Tax experts point to an apparent conflict between Sections 13 and 17 of the Act, which could create uncertainty for affected workers and employers. The controversy centers on whether non-resident citizens working for Nigerian-resident employers are subject to Nigerian tax. Experts warn that the ambiguity may lead to compliance challenges and legal disputes.
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