-
Section 4 Nigeria Revenue Service (Establishment) Act 2025 Section 4 of the Nigeria Revenue Service (Establishment) Act 2025 is about Functions of the Service. It provides as follows: (1) The Service shall –(a) assess persons including corporations, companies, partnerships, enterprises and individuals chargeable with tax ; (b) collect or recover tax assessed, enforce payment of…
-
Section 3 Nigeria Revenue Service (Establishment) Act 2025 Section 3 of the Nigeria Revenue Service (Establishment) Act 2025 is about Establishment of the Nigeria Revenue Service. It provides as follows: (1) There is established the Nigeria Revenue Service (in this Act referred to as “the Service”) – (2) The Service –(a) shall be a body…
-
Section 2 Nigeria Revenue Service (Establishment) Act 2025 Section 2 of the Nigeria Revenue Service (Establishment) Act 2025 is about Application. It provides as follows: This Act applies throughout the Federal Republic of Nigeria.
-
Section 1 Nigeria Revenue Service (Establishment) Act 2025 Section 1 of the Nigeria Revenue Service (Establishment) Act 2025 is about Objective. It provides as follows: The objective of this Act is to provide for a legal, institutional and regulatory framework for the administration of taxes and revenues accruable to the Government of the Federation.
-
Nigeria Tax Administration Act 2025 An Act To Provide For The Assessment, Collection Of, And Accounting For Revenue Accruing To The Federation, Federal, States And Local Governments, Prescribe The Powers And Functions Of Tax Authorities ; And For Related Matters. Commencement [26th June, 2025] ENACTED by the National Assembly of the Federal Republic of Nigeria…
-
Section 148 Nigeria Tax Administration Act 2025 Section 148 of the Nigeria Tax Administration Act 2025 is about Citation. It provides as follows: This Act may be cited as the Nigeria Tax Administration Act, 2025.
-
Section 147 Nigeria Tax Administration Act 2025 Section 147 of the Nigeria Tax Administration Act 2025 is about Interpretation. It provides as follows: In This Act —“advance ruling” means any ruling issued by the tax authority in respect of any disputed or controversial tax matter to the taxpayers in accordance with provision of this Act,…
-
Section 146 Nigeria Tax Administration Act 2025 Section 146 of the Nigeria Tax Administration 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 It provides as follows: Without prejudice to the provision of section 6 of the Interpretation Act – (a) the repealed and amended enactments specified in sections 195 and 196 of the Nigeria Tax Act, 2025…
-
Section 145 Nigeria Tax Administration Act 2025 Section 145 of the Nigeria Tax Administration Act 2025 is about Conflict with other laws. It provides as follows: (1) This Act shall take precedence over any other laws with regards to the administration, assessment, collection, accounting and enforcement of taxes and levies due to the relevant tiers…
-
Section 144 Nigeria Tax Administration Act 2025 Section 144 of the Nigeria Tax Administration Act 2025 is about Powers of the Minister to issue general directives and make regulations. It provides as follows: (1) The Minister may give the relevant tax authority or its Chairman such directives of a general nature or relating generally to…