DON & NOYE Attorneys

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DON & NOYE Attorneys Contact information, map and directions, contact form, opening hours, services, ratings, photos, videos and announcements from DON & NOYE Attorneys, Legal Service, 2nd Floor, Yuko Lubricant Plaza, UASPADA, opposite ASPMDA first gate . Trade Fair, Complex Ojo L. G. A., Lagos.

Don & Noye Attorneys, is a boutique law firm, based in Lagos and Port Harcourt, with expertise in Litigation & Dispute Resolution, Tax Consultancy, Business Structuring & Compliance, Real Estate, ADR (Arbitration), Corporate & Commercial Law, etc.

15/10/2026

WE CAN EASILY HELP YOU MOVE SEAMLESSLY TO THE NEXT LEVEL

15/10/2026

''I WILL DO IT LATER'' IS THE BIGGEST THIEF OF TIME. IT IS TIME TO MAKE THE RIGHT MOVE. REGISTER YOUR BUSINESS WITH US.

𝗔𝗹𝗹𝗼𝘄𝗮𝗯𝗹𝗲 𝗧𝗮𝘅 𝗗𝗲𝗱𝘂𝗰𝘁𝗶𝗼𝗻𝘀: 𝗠𝗮𝗸𝗲 𝘁𝗵𝗲 𝗖𝗹𝗮𝗶𝗺 𝗮𝗻𝗱 𝗞𝗲𝗲𝗽 𝘁𝗵𝗲 𝗘𝘃𝗶𝗱𝗲𝗻𝗰𝗲Simply incurring an expense isn’t enough, you must claim e...
15/10/2026

𝗔𝗹𝗹𝗼𝘄𝗮𝗯𝗹𝗲 𝗧𝗮𝘅 𝗗𝗲𝗱𝘂𝗰𝘁𝗶𝗼𝗻𝘀: 𝗠𝗮𝗸𝗲 𝘁𝗵𝗲 𝗖𝗹𝗮𝗶𝗺 𝗮𝗻𝗱 𝗞𝗲𝗲𝗽 𝘁𝗵𝗲 𝗘𝘃𝗶𝗱𝗲𝗻𝗰𝗲

Simply incurring an expense isn’t enough, you must claim eligible deductions 𝗶𝗻 𝘄𝗿𝗶𝘁𝗶𝗻𝗴 and keep proper 𝗱𝗼𝗰𝘂𝗺𝗲𝗻𝘁𝗮𝗿𝘆 𝗲𝘃𝗶𝗱𝗲𝗻𝗰𝗲 to support your claim.

CITN 𝗧𝗮𝘅 𝗡𝘂𝗴𝗴𝗲𝘁 𝗦𝗲𝗿𝗶𝗲𝘀

Let's be properly guided!
14/10/2026

Let's be properly guided!

08/10/2026

In September, our corporate law team successfully advised and assisted over nine business entities and non-profit organizations with their formal incorporation and registration under the Corporate Affairs Commission (CAC).

​Establishing a legal framework—whether for a private limited company, incorporated trustee, church, foundation, or association—is critical to achieving sound corporate governance and regulatory compliance.

​For legal inquiries or guidance regarding CAC registration procedures and corporate compliance, feel free to reach out to our office.

"Seek and You Shall Find": Diary of a Tax Lawyer​The phrase "seek and you shall find" originates from the New Testament ...
16/09/2026

"Seek and You Shall Find": Diary of a Tax Lawyer

​The phrase "seek and you shall find" originates from the New Testament of the Bible—specifically Matthew 7:7, within the Sermon on the Mount.

The complete passage reads: "Ask, and it will be given to you; seek, and you will find; knock, and the door will be opened to you." ​Jesus shared these words to encourage persistent prayer and spiritual devotion.

However, the underlying principle—persistence—is hardly confined to spiritual life; it proves just as vital in professional and earthly pursuits.

​Recently, a client was served with a Value Added Tax (VAT) Assessment Notice running into millions of Naira across the 2024 and 2025 accounting years. VAT remains a perennial grey area that many tax practitioners grapple with. Because it is a transaction-based tax, once transactions are established and a company’s turnover meets the statutory threshold for registration, collection, and remittance, justifying non-remittance on vatable supplies is an uphill battle. The taxpayer’s failure to charge or collect the tax is rarely an acceptable excuse, as the law obligates the business to self-charge in such circumstances.

​In my client’s case, shortly after filing its Companies Income Tax (CIT) return for the 2025 accounting year, NRS—relying solely on the declared turnover—raised VAT Assessment Notice for both 2024 and 2025. The notice emanated from the Returns, Payment and Processing (RPP) Unit, commonly known as the Desk Review Unit.

​While my client had substantive factual grounds to contest the 2025 assessment, our decisive defense for the 2024 assessment came from an unexpected quarter: the Guidelines for Tax Compliance Enquiry 2023. Clause 2.1 of the guidelines explicitly confines the operational mandate of RPP/Desk Review officers to the current year of assessment (in this case, 2025). Consequently, the 2024 assessment year, not being the current year of assessment, fell squarely outside their administrative jurisdiction.

​In truth, this particular guideline was initially outside my radar when drafting the objection. It took the keen eye of one of our partners—a Chartered Accountant and Seasoned Tax Practitioner—to spot the procedural defect. That crucial defense would have eluded me had I not sought his input before finalizing the document.

​This encounter reinforces another key reality: the dynamic nature of tax practice. To remain effective, a practitioner is duty-bound to master not only primary tax statutes, but also the vast body of subsidiary legislation accompanying them.

​In Nigeria, subsidiary tax instruments bifurcate into two distinct categories. On the one hand are
​Statutory Instruments (Regulations and Modification Orders): These constitute formal subsidiary legislation promulgated pursuant to delegated powers vested in the President or the Minister of Finance. Prior to the 2025 reforms, over twenty-two major gazetted Regulations and Modification Orders remained operational or served as historical benchmarks.

On the other hand are​ Administrative Guidelines, Circulars, and Practice Notes: These are issued directly by the revenue authorities, including the Federal Inland Revenue Service (FIRS), the Joint Tax Board (JTB), and State Internal Revenue Services. The FIRS alone has issued well over 150 administrative circulars and guidelines over the decades.

​As established in Federal Board of Inland Revenue v. Halliburton (WA) Limited (2014) 16 NWLR (Pt. 1433) 299 and Warm Springs Waters Nigeria Ltd & Ors v. FIRS (2015) 20 TLRN 49, administrative guidelines and circulars do not have the force of substantive law; they merely reflect the tax authority’s interpretation and administrative practice. Nevertheless, this limitation does not diminish their utility in managing audits and resolving tax disputes.

​Even following the 2025 tax reforms, which overhauled Nigeria’s tax framework, these preexisting instruments are preserved under Section 146 of the Nigeria Tax Administration Act and continue to form part of the corpus juris of Nigerian tax law. Simultaneously, new subsidiary instruments are being issued under the new enactments, with further guidance expected to resolve novel and ambiguous statutory provisions.

​The next time you receive a tax brief, dig deep and remain persistent. Seek, and you will find your answer—if not in the primary legislation, then almost certainly within the subsidiary rules that surround it.

​Obum Nwoye, Esq., FICMC, ACTI
Principal Partner, Don & Nwoye Attorneys

05/09/2026

Take note .

04/09/2026

Time to act is now!

“As the Court Pleases: The Role of the Judiciary in Preserving or Destroying Democracy — Navigating Through the Cases”​W...
04/09/2026

“As the Court Pleases: The Role of the Judiciary in Preserving or Destroying Democracy — Navigating Through the Cases”

​When a senior colleague invited me to serve as Keynote Speaker at the Dinner and Gala Night of ZESPRONET on the above topic, I welcomed the opportunity with genuine delight, for several reasons.

​First, it offered a refreshing departure from taxation, which has been the primary fulcrum of my recent speaking engagements. Second, it was a heartening affirmation that one’s efforts to interrogate topical legal issues and educate the public do not go unnoticed. Finally, it provided an occasion for deep introspection on how the Nigerian judiciary has fared in its constitutional duty of upholding the rule of law and, ultimately, preserving—or imperiling—our democracy.

​Preparing the lecture proved to be an eye-opener. A critical examination of key locus classicus decisions shaping our democratic experiment, particularly in the Fourth Republic, reveals judicial performance operating at opposing altitudes. ​At the first altitude, we see the judiciary at its activist, courageous best. Several decisions from that era remain memorable.

In Inakoju v. Adeleke (2007), the Supreme Court decisively halted the rascality of eighteen members of the Oyo State House of Assembly who bypassed constitutional safeguards to convene in a hotel room and unlawfully impeach Governor Rasheed Ladoja.
​The exhilarating air of judicial freedom ushered in by Obi v. INEC (2007) is savored to this day. Peter Obi won the 2003 Anambra State gubernatorial election but was sworn in only in March 2006 following a grueling three-year legal battle. Disregarding this, INEC proceeded to conduct another governorship election in 2007. Obi challenged the exercise, and the apex court boldly voided the poll, holding that his constitutionally guaranteed tenure commenced only when he took the oath of office. The staggered gubernatorial election cycle we have in several states today is the direct legacy of that groundbreaking decision.

​Equally unforgettable are landmark decisions such as Ugwu v. Ararume and Amaechi v. INEC, which curbed the recklessness of the ruling political class and entrenched internal party democracy. While other notable cases of that era abound, one common thread united them: the judiciary was alive to its constitutional responsibilities and consistently strove to preserve democratic tenets.

​At the opposing altitude lies the troubling jurisprudence that has emerged from the 2020s. A careful analysis reveals a bench shedding its activist mantle to don the austere robe of legalism and evidential rigidity. ​Starting with Uzodinma v. Ihedioha, legal analysts remain confounded by how Hope Uzodinma, who placed fourth in the Imo State governorship election, was declared the winner by the Supreme Court—especially when the votes credited to him pushed the overall tally beyond the total number of accredited voters. Informed commentators have adopted the cynical term “juristocracy” to describe this trend, while bewildered citizens in Imo State have labeled the beneficiary the “Supreme Court Governor”—a leader installed by judicial fiat rather than the ballot box.

​The case of APC v. Bashir Machina (2023) offered another stark illustration of the apex court elevating technical justice above substantive justice. How Ahmad Lawan, then President of the 9th Senate, who contested the presidential primary and had formally withdrawn from the senatorial race, was adjudged the rightful senatorial candidate remains a perplexing triumph of technicality.

​An activist-inclined bench would never have countenanced such a result. One is readily reminded of the timeless dictum of Chukwudifu Oputa, JSC, in the Supreme Court decision Bello v. Attorney-General of Oyo State (1986):
​“The picture of law and its technical rules triumphant and justice prostrate may no doubt have its admirers. But the spirit of justice does not reside in forms and formalities, nor in technicalities, nor is the triumph of the administration of justice to be found in successfully picking one’s way between pitfalls of technicality. Law and all its technical rules ought to be but a handmaid of justice, and legal inflexibility (which may be becoming of law) may, if strictly followed, only serve to render justice grotesque or even lead to outright injustice.”

​Similarly, decisions such as APC v. Ekpoudom (2023)—wherein Godswill Akpabio, having contested the presidential primary, was nevertheless declared the senatorial candidate for Akwa Ibom North-West—demonstrate that party supremacy over internal democracy has staged a fierce resurgence, reappearing in an even more menacing posture.

​In truth, the topic afforded an ample opportunity for deep introspection on the prevailing currents of electoral jurisprudence in Nigeria. While the jury is still out, we must continue to interrogate these decisions rigorously.

​I am immensely grateful to ZESPRONET for providing the platform for such constructive engagement.

By the way, ​The Zenith Environmental and Social Protection Network (ZESPRONET) is a registered non-governmental organization established by alumni of Abia State University, Uturu. It convenes a global membership of public servants, healthcare experts, legal practitioners, and corporate leaders dedicated to addressing critical civic and developmental challenges.

The organization drives systemic progress across Nigeria by advocating for environmental sustainability, social welfare, and democratic integrity rooted in the rule of law and judicial accountability. By mobilizing the collective expertise of Nigerian and diaspora professionals, ZESPRONET bridges high-level policy advocacy with direct community impact, executing targeted development projects across institutions such as Abia State University and Imo State University.

​It was an honor to deliver their keynote address before such an inspiring audience. My sincere appreciation goes to the executive leadership of the network for deeming me worthy of the role, with special thanks to my senior colleague and friend, Chris Okafor, Esq., FCTI, for the encouragement and push.

@​Obum Nwoye, Esq., FICMC, ACTI
Immediate Past Secretary, NBA Port Harcourt Branch

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2nd Floor, Yuko Lubricant Plaza, UASPADA, Opposite ASPMDA First Gate . Trade Fair, Complex Ojo L. G. A.
Lagos

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