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National Budget of Nigeria Oil and Gas Nigeria
2.1.4b: Has the government publicly disclosed a national budget that has been enacted for the current fiscal year? -
Petroleum Profit Tax Act Cap 354 Oil and Gas Nigeria
1.2a: What is the fiscal system for extractive resources? 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? -
NEITI Oil and Gas Audit Report 2018 Oil and Gas Nigeria
1.2.4a: Does the government publicly disclose data on the value of tax/payment receipts? 1.2.4c: Is the most recent publicly available data on tax and payment receipts... -
Federal Inland Revenue Services (FIRS), Total Tax Revenue Collection (Oil and... Oil and Gas Nigeria
1.2.4b: How up-to-date is government data on the value of tax/payment receipts? -
The Deep Offshore and Inland Basin Product Sharing Contract Law as Ammended i... Oil and Gas Nigeria
1.2a: What is the fiscal system for extractive resources? -
NNPC Financial and Operations Report June 2020 Oil and Gas Nigeria
1.2.1a: Does the government publicly disclose data on the volume of extractive resource production? 1.2.1b: How up-to-date is the publicly disclosed data on the volume of... -
Oil Block Allocation to Companies (Back-In-Rights) Regulations 2019 Oil and Gas Nigeria
1.2.5c: Do rules specify the level of state equity (or options for state equity such as carried interest) in extractive companies ? -
The Federal Inland Revenue Service Establishment Act Oil and Gas Nigeria
1.2.6b: Is the national tax authority required to audit extractive companies? 1.2.6c: Is the national tax authority required to periodically be audited by an external body? -
The Deep Offshore and Inland Basin Product Sharing Contract Law as Ammended i... Oil and Gas Nigeria
1.2.5e: For countries using production sharing agreements, do rules specify the company and government production shares? -
Companies Income Tax Law Oil and Gas Nigeria
1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments? 5.2a: Do rules specify withholding taxes applicable to payments to non-resident... -
FIRS Publication page Oil and Gas Nigeria
1.2.7a: Was the national tax authority audited over the most recently completed audit timeframe? -
Treasury Single Account (E-payments) Oil and Gas Nigeria
1.2.6a: Is the government required to make all payments to the national treasury or deposit them into a national resource account, aside from amounts legally retained by SOEs? -
The Petroleum Act 1969 Oil and Gas Nigeria
1.1b: Who is the licensing authority (i.e. who has the authority to grant exploration and extraction rights to companies)? 1.1c: What licensing process does the licensing... -
Personal Income Tax Law Oil and Gas Nigeria
1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments? -
Medium Term Expenditure Framework and Fiscal Strategy Paper 2020 -2022 Oil and Gas Nigeria
2.1.4a: Does the government publicly disclose projections of extractive resource revenues? -
Treasury Single Account (E-payments) Oil and Gas Nigeria
Question 1.2.6a: Is the government required to make all payments to the national treasury or deposit them into a national resource account, aside from amounts legally retained... -
Tax Revenue Statistics (FIRS) Oil and Gas Nigeria
Question 1.2.4c: Is the most recent publicly available data on tax and payment receipts disaggregated by payment type?, 1.2.4a: Does the government publicly disclose data on the... -
Petroleum Profits Tax Act Oil and Gas Nigeria
Question 1.2a: What is the fiscal system for extractive resources?, 1.2.6c: Is the national tax authority required to periodically be audited by an external body?, 1.2.3a: Is... -
Oil and Gas Nigeria Overview Oil and Gas Nigeria
Question 1.1.10c: Who has the primary authority to monitor compliance with the operational aspects of licenses/contracts?, 1.2a: What is the fiscal system for extractive... -
NNPC Monthly Financial and Operations Report December 2015 Oil and Gas Nigeria
Question 1.4.2a: Does the government publicly disclose how much revenue it receives from the SOE?, 1.2.5f: Who is the tax authority (i.e. who has the authority to collect taxes...