<?xml version="1.0" encoding="UTF-8"?><rss xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:content="http://purl.org/rss/1.0/modules/content/" xmlns:atom="http://www.w3.org/2005/Atom" version="2.0"><channel><title><![CDATA[Hermonlaw]]></title><description><![CDATA[Hermonlaw]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/blog</link><generator>RSS for Node</generator><lastBuildDate>Mon, 25 May 2026 17:30:45 GMT</lastBuildDate><atom:link href="https://gtwashington.wixstudio.com/hermonlaws/blog-feed.xml" rel="self" type="application/rss+xml"/><item><title><![CDATA[WHEN TIME MEETS TAX: LEGAL ANALYSIS OF OANDO PLC V. FIRS]]></title><description><![CDATA[The decision of the Tax Appeal Tribunal (the “TAT” or “Tribunal”) in Oando Plc v. Federal Inland Revenue Service brings into sharp focus the time of application question for tax penalties. At its core, the Tribunal had to decide whether a harsher penalty regime introduced by the Finance Act 2023 could validly apply to a default that occurred after the legislation commenced but in respect of an earlier Year of Assessment (YoA). The Tribunal’s answer hinged on a conceptual bifurcation between...]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/when-time-meets-tax-legal-analysis-of-oando-plc-v-firs</link><guid isPermaLink="false">69a19b843a2716aeb2173e0e</guid><pubDate>Fri, 27 Feb 2026 13:29:31 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/c12bbc_a6d2dcd1a7294c2fbea6ac82fee2bcaf~mv2.png/v1/fit/w_1000,h_752,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>lawhermon</dc:creator></item><item><title><![CDATA[Nigeria’s Alignment with the OECD BEPS Framework: Legislative Reforms under the Nigeria Tax Act, 2025]]></title><description><![CDATA[Nigeria has taken major legislative steps to limit base erosion and profit shifting (BEPS) risks and to align its domestic tax framework with emerging global standards. The OECD describes BEPS as strategies that exploit gaps and mismatches in tax rules to shift profits to low- or no-tax jurisdictions, undermining the integrity and fairness of tax systems. Click the button below to read more]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/nigeria-s-alignment-with-the-oecd-beps-framework-legislative-reforms-under-the-nigeria-tax-act-202</link><guid isPermaLink="false">698f288dfd7901dd7257a5db</guid><pubDate>Fri, 13 Feb 2026 13:43:08 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/c12bbc_af988d06b2e940cdbd52e2140290892c~mv2.png/v1/fit/w_1000,h_690,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>lawhermon</dc:creator></item><item><title><![CDATA[From Registration to Audit Returns: NDPC Compliance Obligations in Nigeria]]></title><description><![CDATA[Data protection has become a central compliance obligation for organizations operating within Nigeria’s increasing digital economy. As businesses heavily rely on personal data for operations, service delivery, and growth, regulatory oversight has shifted decisively from voluntary compliance to enforceable governance standards... Click to download here]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/from-registration-to-audit-returns-ndpc-compliance-obligations-in-nigeria</link><guid isPermaLink="false">698364676a55b9536d4bb739</guid><pubDate>Wed, 04 Feb 2026 15:26:33 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/c12bbc_90bca8267cd54864ac79e05e447e87de~mv2.png/v1/fit/w_1000,h_576,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>lawhermon</dc:creator></item><item><title><![CDATA[When Banks and Other Custodians become Unwitting Tax Agents: Section 60 of the NTAA]]></title><description><![CDATA[As Nigeria moves toward a more structured and assertive tax administration regime, Section 60 of the Nigeria Tax Administration Act, 2025 (NTAA), emerges as one of its most consequential and closely examined provisions. The provision empowers the tax authority to appoint agents who must remit a taxpayer’s outstanding liabilities directly from funds or assets in their possession, without first obtaining an order of the High Court...... Click the button below]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/when-banks-and-other-custodians-become-unwitting-tax-agents-section-60-of-the-ntaa</link><guid isPermaLink="false">6937e15108b2ad15d702e0a7</guid><pubDate>Tue, 09 Dec 2025 09:20:41 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/c12bbc_e18e0e91451a45378f6b1dcf264bc50f~mv2.png/v1/fit/w_611,h_312,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>lawhermon</dc:creator></item><item><title><![CDATA[Constitutional Limits and Legislative Design: Jurisdictional Issues in Nigeria’s Emerging Tax Dispute Framework]]></title><description><![CDATA[The enactment of the Nigerian Tax Administration Act (NTAA) 2025 and the Joint Revenue Board Establishment Act (JRBEA) 2025 has re-opened...]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/constitutional-limits-and-legislative-design-jurisdictional-issues-in-nigeria-s-emerging-tax-disput</link><guid isPermaLink="false">68dbb353a9c6aaea1ffcc6b7</guid><pubDate>Tue, 30 Sep 2025 11:20:35 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/c12bbc_65d96236db1342adb08bab1df8d2b50c~mv2.png/v1/fit/w_977,h_541,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>lawhermon</dc:creator></item><item><title><![CDATA[A NEW ACT, AN OLD BATTLE: SECURITY DEPOSITS, CONSTITUTIONAL RIGHTS AND THE NIGERIAN TAX ADMINISTRATION ACT 2025]]></title><description><![CDATA[The fight over mandatory security deposits is not over. From Multichoice  case to Joseph   Daudu , the courts have pushed back on rules...]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/a-new-act-an-old-battle-security-deposits-constitutional-rights-and-the-nigerian-tax-administrati</link><guid isPermaLink="false">689dcbdedf9fab6286b131a1</guid><pubDate>Thu, 14 Aug 2025 11:47:08 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/c12bbc_4308a2e7ad9d40d9a2edf527bc1e3397~mv2.png/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>lawhermon</dc:creator></item><item><title><![CDATA[Regulatory Alert: NCC Issues 2025 Corporate Governance Guidelines]]></title><description><![CDATA[The Nigerian Communications Commission has unveiled a progressive update to its Corporate Governance Guidelines, reshaping how licensed...]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/regulatory-alert-ncc-issues-2025-corporate-governance-guidelines</link><guid isPermaLink="false">689a172cf34c1d668258e479</guid><pubDate>Mon, 11 Aug 2025 16:20:43 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/c12bbc_22498751d96d4f97b9d314719c3b0ea5~mv2.png/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>lawhermon</dc:creator></item><item><title><![CDATA[THE NIGERIA TAX REFORM BILLS AND TRANSACTIONAL TAXES - VALUE ADDED TAX]]></title><description><![CDATA[Since the transmission of the Executive Bill for the reform of the Nigerian Tax system by the President in 2024, a lot of discussions...]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/the-nigeria-tax-reform-bills-and-transactional-taxes-value-added-tax</link><guid isPermaLink="false">6838434105d24dc7562bcbc0</guid><pubDate>Thu, 29 May 2025 14:51:11 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/c12bbc_a459ad9b5ece47eca548765f40567613~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>lawhermon</dc:creator></item><item><title><![CDATA[Can the NICN Exercise Jurisdiction over a Contract Expressed to be an Independent Contract ?: A Look at the Judgement of the National Industrial Court of Nigeria in Bukonla Abimbola v. NNPC &#38; Anor.]]></title><description><![CDATA[On the 3rd of July 2024, the National Industrial Court of Nigeria (NICN), per Prof Elizabeth A. Orji, J, in the case of Bukonla Abimbola...]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/can-the-nicn-exercise-jurisdiction-over-a-contract-expressed-to-be-an-independent-contract-a-look</link><guid isPermaLink="false">673b3091c8e1b24cf5c538f9</guid><pubDate>Mon, 18 Nov 2024 12:31:24 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/c12bbc_dede94c0ed314d50971bf6fa1216e70a~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>lawhermon</dc:creator></item><item><title><![CDATA[       Regulatory Alert: New Withholding Tax Regulations, 2024]]></title><description><![CDATA[The Minister of Finance and Co-ordinating Minister of the Economy, Mr. Wale Edun, has issued new Withholding Tax (WHT) Regulations titled...]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/regulatory-alert-new-withholding-tax-regulations-2024</link><guid isPermaLink="false">6706686c162aa9e82d735c9a</guid><pubDate>Wed, 09 Oct 2024 11:29:32 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/c12bbc_1eae92fe923a42b7b64362af20d029ca~mv2.jpg/v1/fit/w_922,h_650,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>lawhermon</dc:creator></item><item><title><![CDATA[Can an Association Lawfully Operate without Registration with the Corporate Affairs Commission? ]]></title><description><![CDATA[Recently, in July 2024, an ongoing legal battle between the Corporate Affairs Commission (CAC) and a newly formed association of lawyers...]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/can-an-association-lawfully-operate-without-registration-with-the-corporate-affairs-commission</link><guid isPermaLink="false">67065ffd162aa9e82d73412e</guid><pubDate>Wed, 09 Oct 2024 10:54:50 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/c12bbc_47510c43b37045a98677a1ea60dbdfc4~mv2.jpg/v1/fit/w_1000,h_667,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>lawhermon</dc:creator></item><item><title><![CDATA[Data Security Under the Nigerian Data Protection Act, 2023.]]></title><link>https://gtwashington.wixstudio.com/hermonlaws/post/data-security-under-the-nigerian-data-protection-act-2023</link><guid isPermaLink="false">664e55a7040b2e4f2ecf979d</guid><pubDate>Mon, 12 Feb 2024 11:51:51 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/c12bbc_f4cc803e563a4211a775fc6c197c7624~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>lawhermon</dc:creator></item><item><title><![CDATA[Online Infringement of Copyright under Nigeria Law]]></title><description><![CDATA[Almost three decades ago, Bill Gates authored an essay titled "Content is King" in which he argued that content is where much of the...]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/online-infringement-of-copyright-under-nigeria-law</link><guid isPermaLink="false">664e55a7040b2e4f2ecf979c</guid><pubDate>Fri, 02 Feb 2024 17:11:08 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/c12bbc_1307a4d811094e06843ce00a58e8dbc4~mv2.jpeg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>lawhermon</dc:creator></item><item><title><![CDATA[An Appraisal of the Nigeria Data Protection Act, 2023("NDPA")]]></title><description><![CDATA[Prio to the NDPA, the Nigerian Data Protection Regulation("NDPR") 2019 was the only regulation that caters for the protection of data...]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/an-appraisal-of-the-nigeria-data-protection-act-2023-ndpa</link><guid isPermaLink="false">664e55a6040b2e4f2ecf978d</guid><pubDate>Tue, 12 Sep 2023 12:39:47 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/8cea22_af4ca29a0e20470da5839c9b7334f6b2~mv2.jpg/v1/fit/w_715,h_626,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Greatness Washington</dc:creator></item><item><title><![CDATA[Tax Appeal Tribunal Rules Country-By-Country Reporting Regulations Unconstitutional &#38; Nullifies Same]]></title><description><![CDATA[The Tax Appeal Tribunal(TAT) holding in Lagos Zone, in  a recent judgement obtained by Hermon Legal Practioners between Checkpoint...]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/tax-appeal-tribunal-rules-country-by-country-reporting-regulations-unconstitutional-nullifies-them</link><guid isPermaLink="false">664e55a6040b2e4f2ecf978c</guid><category><![CDATA[Publicatioins]]></category><category><![CDATA[Articles]]></category><pubDate>Sat, 26 Aug 2023 07:33:14 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/nsplsh_474a616f335a5458396755~mv2_d_6016_4016_s_4_2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Greatness Washington</dc:creator></item><item><title><![CDATA[Navigating Jurisdictional Policies: TAT's Ruling on FIRS Segmentation Guidelines &#38; CAMA Section 104]]></title><description><![CDATA[TAT rules that The Jurisdictional policy of the federal inland revenue service (FIRS) On segmentation contained In It's guidelines on fil]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/navigating-jurisdictional-policies-tat-s-ruling-on-firs-segmentation-guidelines-cama-section-104</link><guid isPermaLink="false">664e55a6040b2e4f2ecf978b</guid><category><![CDATA[Publicatioins]]></category><category><![CDATA[Articles]]></category><pubDate>Mon, 21 Aug 2023 16:22:03 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/7f14bd5b24c941fe82b08f34c1a84764.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Greatness Washington</dc:creator></item><item><title><![CDATA[The UN Climate Change Conference (COP 26).]]></title><description><![CDATA[The UN Climate Change Conference (COP 26): Setting the Agenda for Urgent Legal and Institutional Reforms towards Renewable Energy in Nigeria]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/the-un-climate-change-conference-cop-26</link><guid isPermaLink="false">664e55a6040b2e4f2ecf978a</guid><category><![CDATA[Publicatioins]]></category><pubDate>Mon, 08 May 2023 02:46:56 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/85416cc6758441edbb5e008480d67019.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Greatness Washington</dc:creator></item><item><title><![CDATA[Funding Renewable Energy projects In Nigeria - Beyond A COP 26 Postscript]]></title><description><![CDATA[Climate finance is necessary for mitigation and adaptation in tackling climate change.
There is a need to consider how emissions can be redu]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/funding-renewable-energy-projects-in-nigeria-beyond-a-cop-26-postscript</link><guid isPermaLink="false">664e55a6040b2e4f2ecf9789</guid><category><![CDATA[Publicatioins]]></category><pubDate>Mon, 08 May 2023 02:26:05 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/8cea22_7e3eedb2037542289e6f43821df4feb6~mv2.jpg/v1/fit/w_850,h_850,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Greatness Washington</dc:creator></item><item><title><![CDATA[Business Facilitation (Miscellaneous Provisions) Act]]></title><description><![CDATA[An Overview of the Provisions that Modify the Companies and Allied Matters Act Signed into law on the 13th of February, 2023 by President...]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/business-facilitation-miscellaneous-provisions-act-an-overview-of-the-provisions-that-modify-the</link><guid isPermaLink="false">664e55a6040b2e4f2ecf9788</guid><category><![CDATA[Articles]]></category><category><![CDATA[Publicatioins]]></category><pubDate>Mon, 03 Apr 2023 08:14:18 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/nsplsh_eaa428c2ac894d1a8c131c5a7562d06a~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Greatness Washington</dc:creator></item><item><title><![CDATA[Cryptocurrency and the Nigerian Law]]></title><description><![CDATA[This publication provides insights into the regulatory framework of cryptocurrencies in Nigeria, how they are treated under the law, and the]]></description><link>https://gtwashington.wixstudio.com/hermonlaws/post/cryptocurrency-and-the-nigerian-law</link><guid isPermaLink="false">664e55a6040b2e4f2ecf9784</guid><category><![CDATA[Publicatioins]]></category><pubDate>Thu, 23 Mar 2023 15:49:32 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/nsplsh_4b8dee2836c643019d884ee6018f6763~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Greatness Washington</dc:creator></item></channel></rss>