Punuka Attorneys & Solicitors

25/08/2026

To all our Muslim Ummah, may the light of the Prophet Muhammad's life fill your hearts with faith, love, peace and kindness.

18/08/2026

Our Partners NNAMDI ORAGWU, Onyeka Ehiwuogwu and Gloria Ogwu; Senior Associate Lovelyn Aniekwe and Associates, Adefisayo Ajayi and Japhet Olayemi, will represent the firm at the Nigerian Bar Association HQ Annual General Conference in Port Harcourt from August 21 to August 23, 2026.

If you will be attending the conference, we would be delighted to connect and engage in meaningful conversations with you. Please contact us at [email protected]

07/08/2026

Has the limitation period for tax assessments in Nigeria changed?

The Nigeria Tax Administration Act, 2025 may have changed the rules on how far back tax authorities can go.

In this publication, Sir Onyeka Ehiwuogwu, Decency Ụ Nkume and Emmanuel Ikedinobi examine the TAT’s decision in Ecobank Nigeria Ltd. v. Akwa Ibom State Internal Revenue Service and explore the implications of the new “deliberate misstatement” exception under the Nigeria Tax Administration Act, 2025.

The question now is: how far can a tax authority go, and what must it prove to go beyond the limitation period?

Read our recent publication:https://punuka.com/wp-content/uploads/2026/08/HAS-THE-LIMITATION-PERIOD-FOR-TAX-ASSESSMENTS-IN-NIGERIA-CHANGED-corrected.pdf

07/08/2026

SMDF EMERGE: Funding the First Mile of Nigerian Mining

Nigeria’s mining sector is entering a new phase of opportunity with the launch of SMDF EMERGE, a funding initiative designed to bridge the gap between mineral potential and investment-ready projects.

Our latest publication explores the programme’s funding streams, eligibility considerations, and the key legal and regulatory issues applicants should consider when seeking support.

Read our publication to understand what SMDF EMERGE means for investors, mining companies and researchers.

03/08/2026

30/07/2026

Happy birthday to our Senior Partner, Dr. Anthony Idigbe SAN

Wishing you happiness, fulfilment, and continuous success on your special day and throughout the year ahead - from all of us at PUNUKA Attorneys & Solicitors.

25/07/2026

We are delighted to announce that our Partner and Head of the Media, Entertainment, Intellectual Property (IP) and Technology practice, Isioma Nnenna Alexis Idigbe, has once again been recognised as a Notable Practitioner in Intellectual Property law by IP STARS (Managing IP's rankings publication) 2026.

Her continued recognition by one of the world's leading IP ranking publications also reflects the depth of expertise within our Media, Entertainment, Intellectual Property and Technology Practice, and our firm's commitment to providing commercially focused, world-class legal services that help businesses protect, commercialise, and maximise the value of their intellectual assets.

We congratulate Isioma on this outstanding achievement and remain committed to delivering exceptional legal services that create lasting value for our clients.

24/07/2026

We are pleased to share that PUNUKA Attorneys & Solicitors has once again been ranked in the IP STARS (Managing IP's rankings publication) 2026 guide across three key areas of Intellectual Property practice:

a. Copyright & Related Rights

b. IP Transactions

c. Trademark Prosecution

We extend our heartfelt gratitude to our clients for their trust and confidence, and to our dedicated Intellectual Property Practice Group, whose hard work and commitment made this recognition possible.

24/07/2026

The Nigeria Revenue Service (NRS) has announced the commencement of compliance monitoring for large taxpayers under the Electronic Fiscal System (EFS) Regime.

This development marks another significant step in Nigeria's ongoing tax administration reforms and underscores the importance of ensuring compliance with the electronic invoicing framework.

Read our latest publication for key insights into what this means for affected taxpayers and the practical steps businesses should consider.

24/07/2026

We are delighted to share that four of our Partners at PUNUKA Attorneys & Solicitors have been recognized in the latest edition of the Lexology Index (formerly Who’s Who Legal), a proud milestone that reflects our team's commitment to legal excellence in Nigeria and around the world.

Leading the recognitions, our Senior Partner, Dr. Anthony Idigbe SAN, has been ranked across six distinct practice areas: Energy - Oil & Gas (Global), Arbitration (Global), Arbitration (Nigeria), Energy, Natural Resources & Mining (Nigeria), Restructuring & Insolvency (Nigeria), and Transport - Aviation (Nigeria). Alongside him, our Managing Partner Mrs. Elizabeth Idigbe was ranked in Construction & Real Estate (Nigeria) and Real Estate (Global), highlighting her outstanding leadership and deep industry expertise in the property sector.

Adding to our celebrations, Partners Mr. Okorie Kalu and Mr. Nnamani Tobenna, FCIArb, were both distinguished for their stellar work, each earning rankings in Restructuring & Insolvency across both the Global and Nigeria categories. These accolades belong as much to our incredible clients and peers as they do to our firm, and we are deeply grateful for the continued trust and collaboration that inspire our work every day.

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