Section 85 Nigeria Tax Administration Act 2025 Section 85 of the Nigeria Tax Administration Act 2025 is about Forms. It provides as follows: The relevant tax authority may, from time to time, specify and simplify the forms, statements and notices to be used for the effective administration of taxes under this Act.

Section 84 Nigeria Tax Administration Act 2025 Section 84 of the Nigeria Tax Administration Act 2025 is about Notices. It provides as follows: A notice, summon or other document required or authorised to be served on any relevant tax authority under the provisions of this Act or any other law may be served by delivering…

Section 83 Nigeria Tax Administration Act 2025 Section 83 of the Nigeria Tax Administration Act 2025 is about National single window portal. It provides as follows: (1) The Service may establish and operate a National Single Window Portal to enhance revenue assurance, streamline import and export processes, facilitate international transit operations, for the purpose of…

Section 82 Nigeria Tax Administration Act 2025 Section 82 of the Nigeria Tax Administration Act 2025 is about Transfer of tax revenue for refund. It provides as follows: (1) The relevant tax authority, shall, not later than seven days after the end of each month, furnish the Accountant-General of the Federation or Accountant-General of the…

Section 81 Nigeria Tax Administration Act 2025 Section 81 of the Nigeria Tax Administration Act 2025 is about Distribution of value added tax revenue. It provides as follows: (1) Notwithstanding any formula that may be prescribed by any other law, the net revenue accruing by virtue of the operation of Chapter Six of the Nigeria…

Section 80 Nigeria Tax Administration Act 2025 Section 80 of the Nigeria Tax Administration Act 2025 is about Power of Accountant-General to deduct at source. It provides as follows: The Accountant-General of the Federation shall, not later than 30 days of receiving a warrant signed by the Chairman of the relevant tax authority and a…

Section 79 Nigeria Tax Administration Act 2025 Section 79 of the Nigeria Tax Administration Act 2025 is about Power of the President to designate relevant authority. It provides as follows: (1) The President shall, by an order published in the Federal Government Gazette, designate a relevant agency of the Federal Government with the primary responsibility…

Section 78 Nigeria Tax Administration Act 2025 Section 78 of the Nigeria Tax Administration Act 2025 is about Power of the President to exempt companies from income tax. It provides as follows: The President shall, subject to the approval of the National Assembly, exempt from income tax— (a) any company or class of companies ;…

Section 77 Nigeria Tax Administration Act 2025 Section 77 of the Nigeria Tax Administration Act 2025 is about Power of the President or Governor to remit taxes. It provides as follows: (1) The President may, on the recommendation of the Minister of Finance, acting on the advice of the Service, remit wholly or in part,…

Section 76 Nigeria Tax Administration Act 2025 Section 76 of the Nigeria Tax Administration Act 2025 is about Withdrawal or modification of advance rulings. It provides as follows: (1) The relevant tax authority may withdraw or modify an advance ruling at any time and retrospectively if the ruling was fraudulently obtained. (2) The relevant tax…