The placeholder heading
TODO: This is placeholder copy — the real article lands as a follow-up. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nigeria's four 2025 tax reform acts took effect on January 1, 2026, and most people earning outside a payroll still have not adjusted.
The structure below exists so the real body can be dropped in without touching anything else: headings, a table, a blockquote, internal links, and the mid-article CTA marker all render exactly as the final article will.
What the new law actually changed
TODO: section copy. Praesent commodo cursus magna, vel scelerisque nisl consectetur et. The headline mechanics are covered in the Tax Guide — this article is about what they mean in practice.
TODO: pull-quote placeholder. Sed posuere consectetur est at lobortis — the kind of line worth quoting.

