Section 199 Nigeria Tax Act 2025

Section 199 of the Nigeria Tax Act 2025 is about Savings provisions. It provides as follows:

Without prejudice to the provision of section 6 of the Interpretation Act –

(a) the repealed enactments specified in section 196 and the amended enactments specified in section 197 of this Act shall not affect anything done under the enactments;

(b) a notice, guideline, rule, order, regulation, circular or other subsidiary legislations made or issued under any provision of the repealed or amended enactments by this Act, shall continue to be in force as if they had been
made or issued by the relevant authority or person under this Act except to the extent that it is inconsistent with the provisions of this Act;

(c) an enforcement process or legal proceedings commenced or pending prior to the commencement of this Act, in connection with imposition of tax, contravention or non-compliance with the repealed or amended enactments, shall continue and be disposed of, as if it was commenced under this Act;
and

(d) anything made or done, or having effect as if made or done, before the date of commencement of this Act under any provision of the repealed or amended enactments by the relevant tax authority, and having any continuing or resulting effect with respect to the taxation of a taxable person or any matter connected, shall be treated as if it was done or performed by the relevant tax authority under this Act.

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