Knowledge Centre

20 February 2025

Data Protection Compliance in Nigeria: Audits and Filing Requirements

With the annual Compliance Audit Report (CAR) filing deadline approaching on 15 March 2025, organizations processing personal data in Nigeria must ensure they comply with the filing requirements under Nigeria’s data protection regime.

11 February 2025

TEMPLARS Transcripts: Tax Digest | February 2025

In the February 2025 issue of TEMPLARS Transcripts, our Tax Practice provides key updates on legislative developments, policies, and tax administration.

10 February 2025

Data Privacy: Unsolicited Messaging and The Limits of Opt-Out Provisions

In recent years, there has been a global surge in the enactment and awareness of data protection and privacy laws.

6 February 2025

Exemptions and Waivers under the Companies Act of Ghana

On 22 January 2025, the Office of the Registrar of Companies (ORC) Ghana, issued Directive No. 5, introducing changes to company classifications and compliance requirements under the Companies Act 2019 (Act 992) and the Companies Regulations 2023.

4 February 2025

Key Issues in Operationalising Nigeria’s Gas Infrastructure Fund

TEMPLARS Partner and Co-Head, Energy and Natural Resources Practice, Dayo Okusami, and Senior Associate, Damilola Oshodi, analyse the Midstream and Downstream Gas Infrastructure Fund (MDGIF) in this article.

30 January 2025

Ghana Passes the Environmental Protection Act, 2025

On 6 January 2025, Ghana’s parliament enacted the Environmental Protection Act, 2025 (Act 1124), to replace the Environmental Protection Act, 1994 (Act 490) while promoting environmental sustainability and private sector participation.

29 January 2025

Mitigating Risks in Nigerian Construction Contracts

Contracts in Nigeria’s construction industry present both opportunities and significant risks that require careful attention to detail.

22 January 2025

Breaking Arbitrator Appointment Deadlocks in Ghana

TEMPLARS Managing Partner and Head of Dispute Resolution (Ghana), Augustine B. Kidisil, and Senior Associate, Paa Kwame Larbi Asare, examine the challenges of deadlocks in arbitrator appointments in ad-hoc arbitration.

16 January 2025

Nigeria’s Withholding Tax Regulations 2024 and Possible Conflict with Non-Discrimination Provisions in Double Taxation Treaties and Bilateral Investment Treaties

The Withholding Tax Regulations 2024 (WHT Regulations or the 2024 Regulations), issued on 2 October 2024, introduce varying tax rates for residents and non-residents.

15 January 2025

Nullification of the National Lottery Act and the National Lottery Regulation Commission (NLRC) by the Supreme Court of Nigeria

As highlighted in our earlier published Client Alert the Supreme Court’s recent decision nullifying the National Lottery Act and dissolving the National Lottery Regulatory Commission redefines the regulatory framework for Nigeria’s gambling industry.

9 January 2025

Analysing the Whistleblowing Framework in Nigeria: Regulatory Landscape, Compliance Obligations and Best Practices for Organizations

Whistleblowing is an essential tool of corporate governance, helping to curtail misconduct and strengthen organisational integrity.

6 January 2025

SEC Further Tightens Rules on Digital Assets with New Amendments

In wrapping up an undeniably eventful year for the digital asset ecosystem in Nigeria, the Securities and Exchange Commission (SEC) has further tightened the rules applicable to virtual asset service providers (VASPs).