The Nigerian government has announced the publication of the Deduction of Tax at Source (Withholding) Regulations 2024 in the Official Gazette on 2 October 2024. The final regulations are largely in line with the regulations approved in July 2024 (previous coverage). However, there are a few changes.  The most important change is that the regulations will apply from 1 January 2025 instead of 1 July 2024 as originally approved, although guidelines may be issued by the Federal Inland Revenue (FIRS) for an early application of the regulations from 1 July 2024. Another important change is an expanded scope of exemptions from...