Title:  Head of Tax & Fiscal Strategy

Organizational Information

Department: Tax (Finance Group)

Location: Lagos

Report To

Chief Financial Officer

Position Description

The Head of Tax & Fiscal Strategy leads the Group tax function and owns the design and execution of the Group’s tax and fiscal strategy across the full value chain — upstream exploration and production, refining, gas processing and marketing, and the Group’s investment and holding entities. The role carries end-to-end accountability for statutory tax compliance, tax accounting and reporting under IFRS, tax risk management and controversy, transfer pricing and international tax, and for securing and defending the fiscal terms under which the Group’s assets are acquired, developed and operated.

Beyond compliance, the role is expected to operate as a commercial partner to the business: quantifying the fiscal outcome of investment decisions, acquisitions, divestments, farm-ins and financing structures before they are committed; engaging the Nigeria Revenue Service (NRS), NUPRC, NMDPRA, NNPC Ltd, state revenue authorities and joint venture partners on the Group’s behalf; and converting Nigeria’s evolving fiscal architecture (the Nigeria Tax Act 2025 and its companion Acts effective 1 January 2026, the Petroleum Industry Act 2021, and the minimum effective tax rate rules) into a defensible, optimised and fully documented Group tax position. 

Major Areas of Responsibility

Tax Strategy and Commercial Support

• Develop and implement the Group tax strategy, subject to Executive and Board approval.
• Manage effective tax rate, cash tax position and tax forecasts.
• Assess tax impacts of investments, acquisitions, divestments, financing and restructurings.
• Identify and support claims for incentives, allowances, credits and treaty reliefs.
• Advise on tax-efficient operating, financing and holding structures.
• Monitor tax reforms and provide impact assessments to the CFO.

Tax Compliance and Reporting

• Ensure timely filing and payment of all taxes, royalties, levies and statutory contributions.
• Maintain the tax compliance calendar, controls and escalation procedures.
• Oversee VAT fiscalisation, e-invoicing and tax disclosures.
• Maintain accurate, audit-ready tax records.
• Prepare and review current and deferred tax provisions under IAS 12.
• Manage tax disclosures, ETR reconciliations and IFRIC 23 requirements.
• Support budgeting, forecasting, reporting and audits.

Fiscal and Regulatory Management

• Serve as the principal tax contact with authorities, regulators, JV partners and industry bodies.
• Manage fiscal provisions relating to licences, leases and JV arrangements.
• Advise on royalties, capital allowances, decommissioning and incentives.
• Lead applications for rulings, waivers and approvals.
• Coordinate tax positions with JV partners and operators.

Tax Risk, Audit and Controversy

• Lead tax audits, investigations, appeals and dispute resolution.
• Manage advisers, legal counsel and settlement recommendations.
• Maintain the tax risk register and mitigation plans.
• Ensure effective tax controls and compliance processes.
• Manage provisions for uncertain tax positions and contingent liabilities.
• Escalate material tax and regulatory risks to the CFO.

Transfer Pricing and International Tax

• Own transfer pricing policy and documentation.
• Oversee TP filings, declarations and Country-by-Country reporting where applicable.
• Advise on cross-border tax matters, treaty relief and permanent establishment risks.
• Manage expatriate tax and payroll requirements with HR.
• Monitor financing, deductibility and offshore tax risks.

Systems, Governance and Team Leadership

• Maintain tax policies, procedures and reporting standards.
• Drive automation and improvement of tax processes and controls.
• Ensure reconciliation of tax data, returns and financial statements.
• Manage advisers and tax-related budgets.
• Lead and develop the tax team.
• Promote ethical compliance and tax awareness.

Leadership

• Lead the tax function with integrity, accountability and strategic foresight.
• Promote a compliance culture and continuous improvement within the finance team.
• Align tax strategies with the corporate vision and deliver top-quartile results.
• Communicate complex fiscal matters clearly and persuasively to non-specialists, up to and including the Board.
• Hold a firm, evidence-based line in negotiations with revenue authorities while preserving constructive long-term relationships.
• Model ethical conduct: compliance with the Group’s anti-bribery and corruption policy and prompt disclosure of conflicts of interest.
• Operate transparently with the CFO: no surprises on exposure, deadlines or regulatory developments.

Minimum Requirements

• Bachelor’s degree in Accounting, Finance, Economics, Law or a related field (minimum Second Class Upper or equivalent).
• Professional qualification: ACA (ICAN) or ACCA, and CITN.
• 12–15 years’ post-qualification experience, of which at least 5 years at senior or managerial level leading, or deputising in the leadership of, a tax function; preferably in the oil and gas or wider energy sector.
• Demonstrable experience of Nigerian upstream taxation: Hydrocarbon Tax and Companies Income Tax and/or Petroleum Profits Tax, royalties, capital allowances and PIA fiscal terms.
• Track record of managing tax audits and disputes with Nigerian revenue authorities through to settlement.
• Hands-on experience preparing IFRS tax provisions and disclosures for a listed or externally audited group.
• Working knowledge of Nigerian transfer pricing documentation and filing obligations.
• Experience managing a team and external advisers, with evidence of developing direct reports.
• Willingness to be based in Lagos with travel to operational sites and to Abuja for regulatory engagement.

Additional Desirable Qualifications

• Postgraduate qualification (MBA, or MSc in Taxation, Finance or Petroleum Economics).
• Advanced Diploma in International Taxation (ADIT) or an equivalent international tax credential.
• Experience with multi-jurisdictional tax compliance and international tax planning, including treaty and permanent establishment analysis.
• Prior experience in a Big Four or leading tax advisory practice within an energy or natural resources tax group.
• Exposure to M&A tax due diligence and structuring in the Nigerian energy sector, including joint venture and PSC transactions.
• Experience of BEPS Pillar Two/minimum effective tax rate implementation and reporting.
• Familiarity with midstream, downstream and gas value chain taxation, and with free zone regimes.
• Active participation in professional or industry tax committees (for example CITN technical committees or the IPPG and OPTS tax subcommittee).

Required Knowledge and Abilities

Technical

• In-depth knowledge of Nigerian tax law and its current reform architecture — the Nigeria Tax Act 2025, Nigeria Tax Administration Act 2025, Nigeria Revenue Service (Establishment) Act 2025 and Joint Revenue Board (Establishment) Act 2025.
• Command of the Petroleum Industry Act 2021 fiscal framework and of legacy JV and PSC terms, including royalty, cost recovery, capital allowance and decommissioning provisions.
• Strong understanding of IFRS and tax accounting principles, particularly IAS 12 and IFRIC 23, and the tax dimensions of IFRS 3, IFRS 9 and IFRS 13.
• Working knowledge of transfer pricing, treaty interpretation, permanent establishment analysis and the minimum effective tax rate rules.
• Ability to build and interrogate fiscal and cash tax models, with strong Excel financial modelling capability.
• Proficiency in MS Office and ERP systems (SAP), tax reporting tools, and data extraction and analytics.

Skills

Commercial & Personal

• Excellent analytical, problem-solving and negotiation skills, with the composure to hold a technical line under challenge.
• Strong written skills: able to produce Board-quality technical and position papers that withstand adviser, auditor and regulator scrutiny.
• Strong leadership and team-building capabilities, including the ability to lead through influence across subsidiaries and joint ventures.
• Sound commercial judgement: able to distinguish material risk from noise and translate fiscal outcomes into investment decisions.
• Ability to manage multiple concurrent statutory deadlines without loss of accuracy.

Personal Attributes

• High attention to detail and accuracy.
• Ability to prioritize and manage multiple tasks under pressure.
• Strong interpersonal and communication skills.
• Ethical, transparent and results-driven mindset.
• Intellectual curiosity and self-directed learning as the fiscal landscape changes.
• Resilience and diplomacy in adversarial or high-stakes negotiations.
• Collaborative: builds trust across Finance, Legal, Commercial and Operations.
• Accountability and ownership; follows issues through to closure without prompting.

Behavioural Competencies