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…

Section 143 Nigeria Tax Administration Act 2025 Section 143 of the Nigeria Tax Administration Act 2025 is about Official secret and confidentiality. It provides as follows: (1) A person in an official duty or being employed for the administration of this Act or otherwise, that has access to taxpayer information shall regard and deal with…

Section 142 Nigeria Tax Administration Act 2025 Section 142 of the Nigeria Tax Administration Act 2025 is about Information and documents to be confidential. It provides as follows: Without prejudice to the provisions of any other Act concerning data privacy, data protection and unlawful disclosure of taxpayer information, taxpayers’ information shall be confidential.

Section 141 Nigeria Tax Administration Act 2025 Section 141 of the Nigeria Tax Administration Act 2025 is about Settlement of dispute. It provides as follows: (1) Without prejudice to any provision of this Act or any other law, the relevant tax authority and the taxable person may initiate to resolve any tax matters amicably at…

Section 140 Nigeria Tax Administration Act 2025 Section 140 of the Nigeria Tax Administration Act 2025 is about Place of an offence. It provides as follows: An offence under this Act shall be deemed to occur in the place where the taxable person is registered or resident or at such other place as the relevant…

Section 139 Nigeria Tax Administration Act 2025 Section 139 of the Nigeria Tax Administration Act 2025 is about Power to prosecute. It provides as follows: (1) The relevant tax authority shall have powers to employ its own legal officers who shall have powers to prosecute any of the offences under this Act, subject to the…

Section 138 Nigeria Tax Administration Act 2025 Section 138 of the Nigeria Tax Administration Act 2025 is about Power to compound offences. It provides as follows: (1) The relevant tax authority may compound any offence under this Act by accepting a sum of money not exceeding the tax liability and maximum fine specified for the…

Section 137 Nigeria Tax Administration Act 2025 Section 137 of the Nigeria Tax Administration Act 2025 is about Obstruction of an authorised officer and refusal to grant immediate entry. It provides as follows: A person who refuses to grant immediate access or entry to an authorised officer in the exercise of the powers under section…

Section 136 Nigeria Tax Administration Act 2025 Section 136 of the Nigeria Tax Administration Act 2025 is about Contravention of surcharge provisions. It provides as follows: (1) Any person who contravenes the provisions of section 24 of this Act or fails to comply with provisions made for the administration of surcharge under this Act or…