Section 75 Nigeria Tax Administration Act 2025 Section 75 of the Nigeria Tax Administration Act 2025 is about Effect of advance rulings. It provides as follows: (1) The effect of the ruling is limited to the applicant and the transaction in relation to which the ruling is given. (2) The ruling is rendered on a…

Section 74 Nigeria Tax Administration Act 2025 Section 74 of the Nigeria Tax Administration Act 2025 is about Rejection of application of advance rulings. It provides as follows: The relevant tax authority may reject an application for an advance ruling where it requires the rendering of an opinion, conclusion or determination regarding –(a) the application…

Section 73 Nigeria Tax Administration Act 2025 Section 73 of the Nigeria Tax Administration Act 2025 is about Issuance of advance rulings. It provides as follows: (1) Without prejudice to any provision of this Act, advance ruling may be issued for the purpose of clarity, consistency and certainty regarding the interpretation and application of any…

Section 72 Nigeria Tax Administration Act 2025 Section 72 of the Nigeria Tax Administration Act 2025 is about Tax clearance certificate. It provides as follows: (1) Whenever the relevant tax authority is of the opinion that tax assessed on profits or income of a person has been fully paid or that no tax is due…

Section 71 Nigeria Tax Administration Act 2025 Section 71 of the Nigeria Tax Administration Act 2025 is about Deployment of technology. It provides as follows: (1) A relevant tax authority may deploy technology to automate tax administration processes including tax assessment, collection, accounting and information gathering. (2) A relevant tax authority may deploy any technology,…

Section 70 Nigeria Tax Administration Act 2025 Section 70 of the Nigeria Tax Administration Act 2025 is about Endorsement. It provides as follows: Anything done or required to be done by the relevant tax authority in pursuance to this Act or any other tax law shall be endorsed by the Chairman or any other authorised…

Section 69 Nigeria Tax Administration Act 2025 Section 69 of the Nigeria Tax Administration Act 2025 is about Power to pay reward. It provides as follows: (1) The relevant tax authority may pay a reward to any person, not being a person employed or a person related to the person employed in the relevant tax…

Section 68 Nigeria Tax Administration Act 2025 Section 68 of the Nigeria Tax Administration Act 2025 is about Assignment of tax debts. It provides as follows: (1) The relevant tax authority may assign outstanding tax debts, in whole or in part, to an accredited third party who shall assume responsibility for recovering the tax debts…

Section 67 Nigeria Tax Administration Act 2025 Section 67 of the Nigeria Tax Administration Act 2025 is about Recovery of tax. It provides as follows: (1) Without prejudice to any other provision of this Act or any other relevant law, any tax due shall constitute a debt due to the relevant tax authority. (2) Where…

Section 66 Nigeria Tax Administration Act 2025 Section 66 of the Nigeria Tax Administration Act 2025 is about Remission of penalty. It provides as follows: The relevant tax authority may, for any good cause shown, remit the whole or any part of penalty or interest due under this Act or any other tax law, and…