Legal Document · Form LT-02

Terms of Use & Regulatory Disclaimer

Last Updated: August 16, 2026 · Governed by Nigerian Law

1. Acceptance of Terms

By accessing, browsing, or utilizing the interactive tools provided on Nigerian Compliance Wiki (“the Platform”), you acknowledge that you have read, understood, and agreed to be bound by these Terms of Use and our Privacy Policy. If you do not agree to these terms, you must refrain from using the Platform.

2. Open Regulatory Intelligence Scope

Nigerian Compliance Wiki is an independent, non-governmental informational platform. Our objective is to synthesize, categorize, and explain publicly available Nigerian statutory laws, regulatory frameworks, gazetted circulars, and administrative procedures (including the Companies and Allied Matters Act 2020 [CAMA 2020], Nigeria Tax Act 2025/2026, Employees' Compensation Act 2010 [ECA], Industrial Training Fund Act, Pension Reform Act 2014, and Nigeria Data Protection Act 2023).

⚠️ 3. Disclaimer: Not Legal, Tax, or Financial Advice

The materials, automated checklists, guides, and tax calculators on Nigerian Compliance Wiki are provided strictly for general educational and informational purposes. They do NOT constitute formal legal opinions, licensed tax advice, or certified corporate secretarial counseling.

Nigerian regulatory directives, gazettes, threshold interpretations, and judicial precedents change frequently. While we strive for rigorous accuracy and date-stamp all data, you are strongly advised to verify critical tax calculations, filing deadlines, and corporate actions directly with accredited professionals (such as Chartered Tax Practitioners [CITN], Legal Practitioners [NBA], or direct government desk officers).

4. Interactive Tools & Tax Simulator Accuracy

Our 2026 Personal Income Tax (PIT) and Companies Income Tax (CIT) calculators model statutory progressive brackets, small company turnover exemptions, and allowable deductions based on published statutory schedules. Actual tax assessments issued by the Nigeria Revenue Service (NRS / FIRS) or State Internal Revenue Services (such as LIRS, FCT-IRS, OGSIRS, KIRS) may vary based on specific non-taxable allowances, withholding tax credits, capital allowances, and field audit determinations.

5. Intellectual Property Rights

All proprietary text compilations, custom software logic, UI designs, codebases, graphics, and editorial annotations created by Nigerian Compliance Wiki are protected by copyright and intellectual property laws of the Federal Republic of Nigeria. Public statutory texts, Acts of the National Assembly, and official government circulars cited remain the public property of their respective issuing bodies.

6. External Government Portals & Branch Directory

Our platform provides links to verified .gov.ng portals and contact details for over 500 physical government offices across 36 states and the FCT. Nigerian Compliance Wiki has no administrative control over government servers, uptime, portal maintenance windows, or queue procedures at state branches.

7. Limitation of Liability

To the fullest extent permitted under Nigerian law, Nigerian Compliance Wiki, its contributors, authors, and operators shall not be held liable for any direct, indirect, incidental, consequential, or punitive damages arising from:

Errors, omissions, or statutory revisions in regulatory guides or tax estimates;
Late filing penalties or administrative sanctions imposed by regulatory authorities;
Reliance on any informational content provided on the Platform without independent professional validation.

8. Governing Law & Jurisdiction

These Terms of Use shall be governed by, construed, and enforced in accordance with the laws of the Federal Republic of Nigeria. Any disputes arising in connection with the Platform shall be subject to the exclusive jurisdiction of the competent courts in Nigeria.