Glass office facade at dusk

Chartered Accountants & Tax Practitioners

Tax clarity and compliance confidence for Nigerian businesses.

Time Value Consulting Limited is a professional consulting firm providing tax compliance and advisory, regulatory compliance, and internal control and risk management reviews — combining strong technical expertise with practical industry experience.

TaxAdvisoryInternal Audit & ControlExcess Bank Charges ReviewAccountingTrainingManagement Consulting

What we do

Full-scope tax and compliance support, federal and state.

Federal Tax Services

  • Advice and review of monthly VAT and Withholding Tax remittances
  • Annual tax and capital allowance computation
  • Annual tax filing
  • Review of tax implications of major transactions
  • Liaising with tax authorities on behalf of the company
  • Representation during tax audits and investigations
  • Resolution of tax disputes and assessments
  • Advisory on available tax incentives and reliefs
  • Responding to tax authority queries and desk reviews
  • Managing tax reconciliations and audits
  • Negotiating tax settlement or payment plans where necessary

Lagos State Tax Services

  • Professional advice on applicable state tax laws, regulations and guidelines
  • Review of state tax computations, filings and payments for accuracy and completeness
  • Interpretation of state tax legislation and advice on compliance implications
  • Preparation and submission of required state tax returns, schedules and documentation
  • Representation and support during state tax audits, desk reviews and investigations
  • Reconciliation of state tax liabilities with accounting records and authority assessments
  • Identification of LIRS tax risks, exposures, penalties and interest
  • Follow-up on assessments, objections, appeals and resolutions
  • Identification of discrepancies, over-payments or under-payments, with corrective advice
  • Acting as liaison between the firm and the Lagos State Internal Revenue Service
  • Updates on changes in LIRS tax laws, rates, policies and enforcement practices
  • Periodic reports to management on LIRS tax status, outstanding issues and recommendations

Our service approach

A delivery framework built on independence and rigour.

01

Professional Independence

We maintain full professional independence and objectivity while delivering reliable advisory services.

02

Technical Expertise

Our team brings deep expertise in financial reporting, taxation, regulatory compliance and internal control systems.

03

Client-Focused Service

We prioritise our clients' needs by delivering practical, timely and value-driven solutions.

04

Proactive Communication

We maintain continuous engagement with management so that issues are identified and addressed promptly.

Our team

Experienced professionals in tax, regulatory compliance and risk.

AS

Sanni, Asishana Anthony

FCA, FCTI, ACIB, CISA, MSc

Managing Partner

Holds a First Class Degree and an M.Sc. in Accounting from the University of Lagos, and an HND in Accounting from Yaba College of Technology. He has over 29 years of post-qualification experience across accounting, banking, audit and consulting, and lectures taxation on the Executive Masters in Taxation programme of the University of Lagos.

He is the current Chairman of the ICAN Mowe and District Society, Ogun State. His career spans Afro-Commerce (WA) Limited, Nigeria Ropes Plc (Head, Accounts), Facade Technology Limited (Head of Finance and Logistics), and from 2000 the banking sector — Foreign Operations and Internal Control & Inspection at Eko International Bank, and Investigation and Information Systems Audit at Oceanic Bank.

A Fellow of ICAN and CITN, an associate member of CIBN and a Certified Information Systems Auditor (CISA). He is the author of Basic Accounting Course for Beginners and Non-Accountants and ABC of Financial Accounting and Ethics.

LE

Elugbaju, Lawrence

FCA, FCTI

Tax Partner

Holds an HND from The Polytechnic, Ibadan and has over 20 years of professional experience in audit, taxation and financial management.

He began his professional career with R. A. Adewoyin & Co. and is a Fellow of the Institute of Chartered Accountants of Nigeria (ICAN) and of the Chartered Institute of Taxation of Nigeria (CITN). He currently serves as Tax Partner in the firm.

VO

Ogunkelu, Vincent Adekunle

FCA

Director

Began his career with the Lagos State Internal Revenue Service as a Tax Administrator and Assessor, and later worked in banking with NBM Bank (now Sterling Bank Plc), Equitorial Trust Bank and Oceanic Bank International Plc (now part of Ecobank).

He received audit training from KPMG Peat Marwick Ani Ogunde & Co. and Sterling Partners & Co. A Fellow of ICAN, he holds a BSc in Accounting (University of Lagos), an HND in Accounting (Yaba College of Technology) and an MSc in Managerial Psychology (University of Ibadan).

Selected clients

Organisations we have served.

  • Demats Limited
  • HighStreet Properties Limited
  • Lifeline Pharma
  • Overt Energy Limited
  • Chams Holdco Plc
  • Chams Access Limited
  • Challacombe Development Limited
  • Password Engineering Limited
  • Sounasprint Nigeria Limited
  • Magic Design Limited
  • Greymouth Consulting Limited
  • Octopus Security and Allied Services Limited
  • Enyara Global Services Limited
  • Wezek International Limited
  • Latovar Nigeria Limited
  • Card Center Nigeria Limited
  • Chams Mobile Limited
  • Amber Residence Limited
  • Fusmarf International Limited
  • BV Tools & Spares Services Limited

Contact

Speak with our partners.

Tell us about your tax, audit or compliance requirement and we will respond with a practical way forward.

26, Olawale CrescentOff Ogunrun RoadAsiwaju-Deleko CDAMowe, Ogun State

Or email us directly at contact@timevalue.ng.