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Section 9 Nigeria Tax Administration Act 2025 Section 9 of the Nigeria Tax Administration Act 2025 is about Notification of change in particulars. It provides as follows: (1) Every taxable person shall, within 30 days of the occurrence of a change in its particulars, notify the relevant tax authority of the change. (2) The change…
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Section 8 Nigeria Tax Administration Act 2025 Section 8 of the Nigeria Tax Administration Act 2025 is about Use of Tax ID. It provides as follows: (1) A Tax ID shall be –(a) stated on a return, notice, correspondence or documents submitted, lodged or used for the purposes of tax compliance ; (b) stated on…
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Section 7 Nigeria Tax Administration Act 2025 Section 7 of the Nigeria Tax Administration Act 2025 is about Issuance of Tax ID. It provides as follows: (1) The relevant tax authority shall, upon receiving a request, register and issue a Tax ID to every taxable person. (2) Where a relevant tax authority refuses to register…
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Section 6 Nigeria Tax Administration Act 2025 Section 6 of the Nigeria Tax Administration Act 2025 is about Non-resident person. It provides as follows: (1) A non-resident person that supplies taxable goods or services to any person in Nigeria, or derives income from Nigeria shall register for taxpurposes and obtain a Tax ID : Provided…
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Section 5 Nigeria Tax Administration Act 2025 Section 5 of the Nigeria Tax Administration Act 2025 is about Federal, State and Local Government. It provides as follows: Every ministry, department or agency of the Federal or a State government, and every Local Government shall register for tax and obtain a Tax ID.
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Section 4 Nigeria Tax Administration Act 2025 Section 4 of the Nigeria Tax Administration Act 2025 is about Taxable person. It provides as follows: Every taxable person shall register with the relevant tax authority and obtain a Taxpayer Identification (“Tax ID”) for the purpose of compliance with tax obligations.
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Section 3 Nigeria Tax Administration Act 2025 Section 3 of the Nigeria Tax Administration Act 2025 is about Jurisdiction of Tax authorities. It provides as follows: (1) The Nigeria Revenue Service (in this Act referred to as “the Service”) established under the Nigeria Revenue Service (Establishment) Act,2025, shall – (a) have exclusive responsibility to administer…
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Section 2 Nigeria Tax Administration Act 2025 Section 2 of the Nigeria Tax Administration Act 2025 is about Application. It provides as follows: This Act applies to any person required to comply with any provision of the tax laws whether personally or on behalf of another person.
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Section 1 Nigeria Tax Administration Act 2025 Section 1 of the Nigeria Tax Administration Act 2025 is about Objective of the Act. It provides as follows: The objective of this Act is to provide uniform procedures for a consistent and efficient administration of tax laws in order to – (a) facilitate tax compliance by taxpayers…
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Recovery of Premises Act 1945 The Recovery of Premises Act is an Act to make provision for recovery of possession of premises. Sections PART I.-PRELIMINARYShort title and interpretation Section 1 Recovery of Premises Act – Short title and application. Section 2 Recovery of Premises Act – Interpretation. Jurisdiction Section 3 Recovery of Premises Act –…