Section 15 Nigeria Tax Administration Act 2025 Section 15 of the Nigeria Tax Administration Act 2025 is about Simplified annual income tax return. It provides as follows: Notwithstanding the provisions of section 14, a relevant tax authority may issue guidelines for the filing of a simplified income tax return by low income earners or persons…

Section 14 Nigeria Tax Administration Act 2025 Section 14 of the Nigeria Tax Administration Act 2025 is about Pay As You Earn. It provides as follows: (1) An employer shall file a return with the relevant tax authority for all emoluments paid to its employees, not later than 31 January of each year in respect…

Section 13 Nigeria Tax Administration Act 2025 Section 13 of the Nigeria Tax Administration Act 2025 is about Income tax returns for individuals. It provides as follows: (1) A return of income shall be filed, in the prescribed form, with the relevant tax authority in each year of assessment and without notice or demand, by…

Section 12 Nigeria Tax Administration Act 2025 Section 12 of the Nigeria Tax Administration Act 2025 is about Estimated income tax returns for companies engaged in liquefied natural gas. It provides as follows: (1) Not later than two months after the commencement of each accounting period of any midstream company engaged in liquefied natural gas,…

Section 11 Nigeria Tax Administration Act 2025 Section 11 of the Nigeria Tax Administration Act 2025 is about Income tax returns for companies. It provides as follows: (1) Every company, including a company granted exemption from incorporation, whether or not it is liable to pay tax under Nigeria Tax Act, 2025 or any other tax…

Section 10 Nigeria Tax Administration Act 2025 Section 10 of the Nigeria Tax Administration Act 2025 is about Suspension, deregistration and cancellation of Tax ID. It provides as follows: (1) Where a taxable person temporarily ceases to carry on a trade or business in Nigeria, the taxable person shall notify the relevant tax authority of…

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…

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…

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…

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…