Supra Montem Attorneys

24/12/2025

Merry Christmas to you our dear esteemed client

16/12/2025

NIGERIA POLICE FORCE ANNOUNCES RESUMPTION OF ENFORCEMENT OF TINTED GLASS PERMIT

The Nigeria Police Force wishes to inform the general public of the planned resumption of the enforcement of Tinted Glass Permit policy pending the final determination of the matter currently before the court. This decision follows a careful review of emerging security concerns and the need to ensure the safety of all citizens.

It is important to clarify that at no point did the court restrain the Nigeria Police Force from enforcing the provisions of the law regarding the use of tinted glass on vehicles. Nonetheless, in the spirit of responsibility, transparency, and public convenience, the Force suspended enforcement to allow motorists ample opportunity to regularise their documentation and complete the registration process without pressure.

Recent trends, however, reveal a disturbing rise in criminal activities perpetrated with the aid of vehicles fitted with unauthorised tinted glass. Some individuals and organised criminal groups have exploited this gap to conceal their identities and facilitate crimes ranging from armed robbery to kidnapping and other violent crimes. In view of this, the Nigeria Police Force has found it both necessary and urgent to resume full enforcement as a proactive measure to safeguard our communities. Consequently, enforcement of Tinted Glass Permit will resume on 2nd January, 2026.

The Inspector-General of Police, IGP Kayode Adeolu Egbetokun, PhD, NPM, assures the public that the renewed enforcement will be carried out with utmost professionalism, respect for the rights of citizens, and in accordance with extant laws. He adds that the Force remains committed to promoting public safety and upholding the rule of law while working collaboratively with all stakeholders to keep Nigeria secure.

Meanwhile, motorists who require the Tinted Glass Permit are encouraged to apply through the approved channels and ensure that their vehicles comply with legal procedures.

CSP BENJAMIN HUNDEYIN, anipr, mipra,
FORCE PUBLIC RELATIONS OFFICER,
FORCE HEADQUARTERS,
ABUJA.

15th December, 2025

07/11/2025

STRATEGIC TAX PLANNING: NAVIGATING THE NIGERIA TAX ACT, 2025.

Effective January 1, 2026, the Nigeria Tax Act, 2025, introduces significant provisions that necessitate a strategic review of current business structures, particularly concerning incorporation and tax liability.

Formal incorporation serves as a primary mechanism for optimizing your company’s fiscal obligations under the incoming legislation. We highlight the critical exemptions available:

1. Exemption from Company Income Tax (CITA)

The Act provides a distinct advantage for small companies. Companies with an annual turnover of less than ₦100,000,000 are legally exempted from CITA liability. Annual turnover is defined as the total gross revenue generated from a company’s ordinary business activities over its specific fiscal year.

2. Value Added Tax (VAT) Exemptions for Key Sectors.

Businesses principally engaged in Agriculture, Education, Health, and Transportation may qualify for VAT exemption on the goods and services they supply. It is expected that the claim for VAT exemption is contingent upon providing substantive evidence that these sectors constitute the company's primary operational focus.

The most robust legal evidence establishing a company's main objectives is the Memorandum and Articles of Association (MEMART), duly registered with the Corporate Affairs Commission (CAC).

3. Mandatory Compliance and Financial Traceability

To successfully assert any claim for tax exemption, strict adherence to financial best practices is paramount.

Thus, all monetary transactions for goods and services relevant to the exemption must be transparently traceable through a dedicated bank account maintained in the company’s corporate name.

The use of personal bank accounts for corporate transactions severely compromises the ability to legally substantiate tax-exempt revenue streams during regulatory audits.

✅ CALL TO ACTION FOR REGULATORY COMPLIANCE

To proactively secure these statutory advantages ahead of the 2026 effective date, immediate action regarding business incorporation and financial structure is required.

At Supra Montem Attorneys we invite you to engage in a detailed discussion to:

1. Review and Draft your company's MEMART to legally align your stated objectives with the available VAT exemptions.

2. Verify your current or projected financial figures against the ₦100M CITA turnover threshold.

3. Establish necessary corporate banking and accounting procedures to ensure full compliance and traceability.

Contact us today to ensure your business structure is optimally positioned for compliance and maximum tax efficiency under the new Nigeria Tax Act, 2025.

The Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, has urged Nigerian entrepreneurs to formalise their businesses