sightedfirm@gmail.comBail is one of the most important aspects of criminal procedure in Nigeria. A person suspected or accused of committing an offence may be released from custody pending investigation or trial, subject to the applicable law and conditions imposed by the police or court. The law on bail, however, is not simply that “bail is … Read more
Police Powers in Nigeria: What the Police Can Legally Do When They Arrest, Search or Investigate You Category: Law & Practice Focus Keyphrase: Police Powers in Nigeria Slug: police-powers-in-nigeria The Nigeria Police Force exercises extensive powers to prevent crime, investigate offences, arrest suspects, conduct searches, recover evidence and maintain public order. But police powers are … Read more
Nigeria’s tax system underwent a major administrative restructuring with the enactment of the Nigeria Tax Administration Act, 2025. The Act, which is Act No. 5 of 2025, commenced on 1 January 2026 and provides the administrative framework for the assessment, collection and accounting for tax revenue accruing to the Federal, State and Local Governments. It … Read more
Nigeria’s tax system underwent a major legislative restructuring with the enactment of the Nigeria Tax Act, 2025. The Act, which is Act No. 7 of 2025, commenced on 1 January 2026 and provides a unified statutory framework governing taxation in Nigeria. It replaced several major tax statutes, including the Companies Income Tax Act, Personal Income … Read more
The Cybercrimes (Prohibition, Prevention, etc.) Act 2015, as amended by the Cybercrimes (Prohibition, Prevention, etc.) (Amendment) Act 2024, is Nigeria’s principal legislation dealing specifically with cybercrime and cybersecurity. The Act creates offences relating to unauthorised access to computer systems, computer-related fraud and forgery, identity theft, cyberstalking, cybersquatting, payment-system fraud and other forms of unlawful conduct … Read more
Employment relationships in Nigeria are governed by a combination of legislation, the terms of the employment contract, applicable regulations, collective agreements and judicial decisions. The Labour Act 1971 remains one of the principal statutes dealing with contracts of employment, protection of wages and certain basic terms and conditions of employment. The Labour Act contains provisions … Read more
The Land Use Act 1978 remains one of the most important laws governing land ownership, occupation, transfer and administration in Nigeria. The Act fundamentally changed the legal framework governing land by vesting land comprised in the territory of each State, subject to the Act’s provisions and specified exceptions, in the Governor of the State to … Read more
The Constitution of the Federal Republic of Nigeria 1999 (as amended) is the supreme law of Nigeria. It establishes the structure of government, defines the powers of the Federation and its component States, protects fundamental rights and provides the legal framework within which public institutions exercise their powers. The Constitution of the Federal Republic of … Read more
The Companies and Allied Matters Act 2020 (CAMA 2020) is the principal legislation governing the incorporation, regulation, management and winding-up of companies in Nigeria. The Act also provides the legal framework for limited liability partnerships, limited partnerships, business names and incorporated trustees. The Companies and Allied Matters Act 2020 was enacted as Act No. 3 … Read more
The Evidence Act, 2011 (as amended by the Evidence (Amendment) Act, 2023) is one of the most important statutes governing litigation and the admissibility, relevance, presentation and evaluation of evidence in Nigerian courts. Whether a case concerns a contract, land, employment, criminal prosecution, election, commercial dispute, family matter or constitutional claim, the success of the … Read more