Section 65 Nigeria Tax Administration Act 2025 Section 65 of the Nigeria Tax Administration Act 2025 is about Penalty and interest for non-payment of tax. It provides as follows: (1) Subject to section 67 of this Act, where any tax is not paid within the period prescribed under this Act —(a) a sum equal to…

Section 64 Nigeria Tax Administration Act 2025 Section 64 of the Nigeria Tax Administration Act 2025 is about Tax investigation. It provides as follows: (1) Notwithstanding the provision of any other law, the tax authority shall have the power to investigate or cause an investigation to be conducted to ascertain any violation of any tax…

Section 63 Nigeria Tax Administration Act 2025 Section 63 of the Nigeria Tax Administration Act 2025 is about Revocation of petroleum or mining licence or lease. It provides as follows: Where any petroleum or mineral royalty or tax due and payable by any company engaged in petroleum or mining operations under this Act, is unpaid…

Section 62 Nigeria Tax Administration Act 2025 Section 62 of the Nigeria Tax Administration Act 2025 is about Enforcement of powers. It provides as follows: (1) The relevant tax authority may request the assistance of any of the law enforcement agencies in the discharge of its duties under this Act. (2) The law enforcement officers…

Section 61 Nigeria Tax Administration Act 2025 Section 61 of the Nigeria Tax Administration Act 2025 is about Power to distrain. It provides as follows: (1) Where an assessment has become final and conclusive and a demand notice has been served on a person or company, or on the person or company in whose name…

Section 60 Nigeria Tax Administration Act 2025 Section 60 of the Nigeria Tax Administration Act 2025 is about Power of substitution. It provides as follows: (1) The relevant tax authority may, without an order of the High Court and by notice in writing appoint any person to be the agent of a taxable person where…

Section 59 Nigeria Tax Administration Act 2025 Section 59 of the Nigeria Tax Administration Act 2025 is about Power to remove books and documents. It provides as follows: (1) An officer of the relevant tax authority authorised by the Chairman, may remove books or documents or any item accessed under section 58 of this Act…

Section 58 Nigeria Tax Administration Act 2025 Section 58 of the Nigeria Tax Administration Act 2025 is about Power to access lands, buildings, books and documents. It provides as follows: (1) Notwithstanding anything to the contrary in any other enactment or law, an authorised officer of the relevant tax authority shall at all reasonable times…

Section 57 Nigeria Tax Administration Act 2025 Section 57 of the Nigeria Tax Administration Act 2025 is about Call for returns, books, documents and information. It provides as follows: (1) For the purpose of obtaining information in respect of the tax liability of a taxable person or for performing any function conferred on the relevant…

Section 56 Nigeria Tax Administration Act 2025 Section 56 of the Nigeria Tax Administration Act 2025 is about Value added tax refund. It provides as follows: (1) A taxable person that qualifies for VAT refund shall make a request to the Service in the prescribed form. (2) The request referred to in subsection (1) shall…