Nigeria Tax Administration Act 2025

An Act To Provide For The Assessment, Collection Of, And Accounting For Revenue Accruing To The Federation, Federal, States And Local Governments, Prescribe The Powers And Functions Of Tax Authorities ; And For Related Matters.

Commencement [26th June, 2025]

ENACTED by the National Assembly of the Federal Republic of Nigeria —

Section

CHAPTER ONE – OBJECTIVE, APPLICATION, JURISDICTION AND REGISTRATION OF TAX AUTHORITIES
PART I – OBJECTIVE AND JURISDICTION OF TAX AUTHORITIES

Section 1 Nigeria Tax Administration Act – Objective of the Act

Section 2 Nigeria Tax Administration Act – Application

Section 3 Nigeria Tax Administration Act – Jurisdiction of Tax authorities

PART II – REGISTRATION

Section 4 Nigeria Tax Administration Act – Taxable person

Section 5 Nigeria Tax Administration Act – Federal, State and Local Government

Section 6 Nigeria Tax Administration Act – Non-resident person

Section 7 Nigeria Tax Administration Act – Issuance of Tax ID

Section 8 Nigeria Tax Administration Act – Use of Tax ID

Section 9 Nigeria Tax Administration Act – Notification of change in particulars

Section 10 Nigeria Tax Administration Act – Suspension, deregistration and cancellation of Tax ID

CHAPTER TWO – RETURNS, ASSESSMENT AND PAYMENTS
PART I – RETURNS

Section 11 Nigeria Tax Administration Act – Income tax returns for companies

Section 12 Nigeria Tax Administration Act – Estimated income tax returns for companies engaged in liquefied natural gas

Section 13 Nigeria Tax Administration Act – Income tax returns for individuals

Section 14 Nigeria Tax Administration Act – Pay As You Earn

Section 15 Nigeria Tax Administration Act – Simplified annual income tax return

Section 16 Nigeria Tax Administration Act – Estimated returns for upstream petroleum operations

Section 17 Nigeria Tax Administration Act – Annual returns for upstream petroleum operations

Section 18 Nigeria Tax Administration Act – Monthly returns of petroleum royalty

Section 19 Nigeria Tax Administration Act – Annual returns of petroleum royalty

Section 20 Nigeria Tax Administration Act – Monthly returns of mineral royalty

Section 21 Nigeria Tax Administration Act – Monthly returns by non-residents shipping and airline companies

Section 22 Nigeria Tax Administration Act – Returns for value added tax

Section 23 Nigeria Tax Administration Act – Value added tax fiscalisation system

Section 24 Nigeria Tax Administration Act – Returns of surcharge

Section 25 Nigeria Tax Administration Act – Returns for Virtual Assets Service Providers

Section 26 Nigeria Tax Administration Act – Returns by priority companies

Section 27 Nigeria Tax Administration Act – Tax Incentive Returns

Section 28 Nigeria Tax Administration Act – Returns for deduction of tax at source

Section 29 Nigeria Tax Administration Act – Information to be delivered by bankers and others

Section 30 Nigeria Tax Administration Act – Disclosure of tax planning

Section 31 Nigeria Tax Administration Act – Books of account

Section 32 Nigeria Tax Administration Act – Return deemed to be furnished by an authorised person

Section 33 Nigeria Tax Administration Act – Accreditation of tax agents

PART II – ASSESSMENT AND COMPLIANCE

Section 34 Nigeria Tax Administration Act – Self-assessment of tax payable

Section 35 Nigeria Tax Administration Act – Administrative assessments

Section 36 Nigeria Tax Administration Act – Additional assessments

Section 37 Nigeria Tax Administration Act – Making of assessment of tax in upstream petroleum operations

Section 38 Nigeria Tax Administration Act – Deemed profit assessment or income assessment

Section 39 Nigeria Tax Administration Act – Currency of assessment and payment

Section 40 Nigeria Tax Administration Act – Service of notice of assessment

Section 41 Nigeria Tax Administration Act – Revision of assessment in case of objection

Section 42 Nigeria Tax Administration Act – Errors and defects in assessment and notice

Section 43 Nigeria Tax Administration Act – Assessments to be final and conclusive

Section 44 Nigeria Tax Administration Act – List of taxable persons assessed

Section 45 Nigeria Tax Administration Act – Liability of manager or principal officer

Section 46 Nigeria Tax Administration Act – Artificial transactions

Section 47 Nigeria Tax Administration Act – Prohibited tax avoidance arrangement

Section 48 Nigeria Tax Administration Act – Exchange of information and joint audit

Section 49 Nigeria Tax Administration Act – Payment of tax

Section 50 Nigeria Tax Administration Act – Payment of tax for companies engaged in upstream petroleum operations and midstream liquefied natural gas operations

Section 51 Nigeria Tax Administration Act – Deduction at source

Section 52 Nigeria Tax Administration Act – Indemnification of manager or agent

Section 53 Nigeria Tax Administration Act – Company wound-up

Section 54 Nigeria Tax Administration Act – Avoidance by transfer by companies engaged in petroleum operations

Section 55 Nigeria Tax Administration Act – Tax refund

Section 56 Nigeria Tax Administration Act – Value added tax refund

PART III – ENFORCEMENT

Section 57 Nigeria Tax Administration Act – Call for returns, books, documents and information

Section 58 Nigeria Tax Administration Act – Power to access lands, buildings, books and documents

Section 59 Nigeria Tax Administration Act – Power to remove books and documents

Section 60 Nigeria Tax Administration Act – Power of substitution

Section 61 Nigeria Tax Administration Act – Power to distrain

Section 62 Nigeria Tax Administration Act – Enforcement of powers

Section 63 Nigeria Tax Administration Act – Revocation of petroleum or mining licence or lease

Section 64 Nigeria Tax Administration Act – Tax investigation

Section 65 Nigeria Tax Administration Act – Penalty and interest for non-payment of tax

Section 66 Nigeria Tax Administration Act – Remission of penalty

Section 67 Nigeria Tax Administration Act – Recovery of tax

Section 68 Nigeria Tax Administration Act – Assignment of tax debts

Section 69 Nigeria Tax Administration Act – Power to pay reward

CHAPTER THREE – GENERAL AND ADMINISTRATIVE PROVISIONS
PART I – GENERAL PROVISIONS

Section 70 Nigeria Tax Administration Act – Endorsement

Section 71 Nigeria Tax Administration Act – Deployment of technology

Section 72 Nigeria Tax Administration Act – Tax clearance certificate

Section 73 Nigeria Tax Administration Act – Issuance of advance rulings

Section 74 Nigeria Tax Administration Act – Rejection of application of advance rulings

Section 75 Nigeria Tax Administration Act – Effect of advance rulings

Section 76 Nigeria Tax Administration Act – Withdrawal or modification of advance rulings

Section 77 Nigeria Tax Administration Act – Power of the President or Governor to remit taxes

Section 78 Nigeria Tax Administration Act – Power of the President to exempt companies from income tax

Section 79 Nigeria Tax Administration Act – Power of the President to designate relevant authority

Section 80 Nigeria Tax Administration Act – Power of Accountant-General to deduct at source

Section 81 Nigeria Tax Administration Act – Distribution of value added tax revenue

Section 82 Nigeria Tax Administration Act – Transfer of tax revenue for refund

Section 83 Nigeria Tax Administration Act – National single window portal

Section 84 Nigeria Tax Administration Act – Notices

Section 85 Nigeria Tax Administration Act – Forms

Section 86 Nigeria Tax Administration Act – Obligations during the pendency of legal proceedings

Section 87 Nigeria Tax Administration Act – Establishment of the State Internal Revenue Service

Section 88 Nigeria Tax Administration Act – Functions of the State Service

Section 89 Nigeria Tax Administration Act – Establishment and composition of the Management Board of the State Service

Section 90 Nigeria Tax Administration Act – Appointment of the Executive Chairman of the State Service

Section 91 Nigeria Tax Administration Act – Functions of the State Board

Section 92 Nigeria Tax Administration Act – Establishment of the Technical Committee of the State Board

Section 93 Nigeria Tax Administration Act – Establishment of the Local Government Revenue Committee

Section 94 Nigeria Tax Administration Act – Functions of the Revenue Committee

Section 95 Nigeria Tax Administration Act – Establishment and composition of State Joint Revenue Committee

Section 96 Nigeria Tax Administration Act – Functions of the State Joint Revenue Committee

Section 97 Nigeria Tax Administration Act – Exercise of powers by relevant tax authority

Section 98 Nigeria Tax Administration Act – Delegation of powers of the relevant State Board

Section 99 Nigeria Tax Administration Act – Executive Chairman and other officials of the relevant tax authority

CHAPTER FOUR – OFFENCES AND PENALTIES
PART I – OFFENCES AND PENALTIES OF GENERAL APPLICATION

Section 100 Nigeria Tax Administration Act – Failure to register

Section 101 Nigeria Tax Administration Act – Failure to file returns

Section 102 Nigeria Tax Administration Act – Failure to keep books

Section 103 Nigeria Tax Administration Act – Failure to grant access for the deployment of technology

Section 104 Nigeria Tax Administration Act – Failure to use fiscalisation system

Section 105 Nigeria Tax Administration Act – Failure to deduct tax

Section 106 Nigeria Tax Administration Act – Failure to make attribution

Section 107 Nigeria Tax Administration Act – Failure to remit tax deducted at source or self-account

Section 108 Nigeria Tax Administration Act – Failure to attend to demands, request or notices

Section 109 Nigeria Tax Administration Act – Penalty for non-compliance by VASP

Section 110 Nigeria Tax Administration Act – Failure to stamp

Section 111 Nigeria Tax Administration Act – Failure to disclose facts in a dutiable instrument

Section 112 Nigeria Tax Administration Act – Failure to notify change of address

Section 113 Nigeria Tax Administration Act – Fraud in relation to stamps

Section 114 Nigeria Tax Administration Act – Offence by authorised and unauthorised persons

Section 115 Nigeria Tax Administration Act – Inducement of an authorised officer

Section 116 Nigeria Tax Administration Act – Use of weapon

Section 117 Nigeria Tax Administration Act – Impersonation of an authorised officer

Section 118 Nigeria Tax Administration Act – Aiding and abetting commission of offence

Section 119 Nigeria Tax Administration Act – Obstruction

Section 120 Nigeria Tax Administration Act – Unauthorised disclosure

Section 121 Nigeria Tax Administration Act – False claim of tax refund

Section 122 Nigeria Tax Administration Act – False or fictitious claim of value added tax refund

Section 123 Nigeria Tax Administration Act – Default in payments of mineral royalties

Section 124 Nigeria Tax Administration Act – False declaration

Section 125 Nigeria Tax Administration Act – Counterfeiting documents

Section 126 Nigeria Tax Administration Act – Offence by body corporate

Section 127 Nigeria Tax Administration Act – General penalty

PART II – OFFENCES AND PENALTIES FOR PETROLEUM OPERATIONS

Section 128 Nigeria Tax Administration Act – Failure to file estimated and actual returns on due date

Section 129 Nigeria Tax Administration Act – Late payment of tax

Section 130 Nigeria Tax Administration Act – Failure to comply with the requirement of notice

Section 131 Nigeria Tax Administration Act – Incorrect accounts

Section 132 Nigeria Tax Administration Act – False statement and returns

Section 133 Nigeria Tax Administration Act – Offences by authorised and unauthorised persons

Section 134 Nigeria Tax Administration Act – Default in payments of petroleum royalties

Section 135 Nigeria Tax Administration Act – General penalty in relation to petroleum operations

PART III – OFFENCES AND PENALTIES FOR SURCHARGE

Section 136 Nigeria Tax Administration Act – Contravention of surcharge provisions

Section 137 Nigeria Tax Administration Act – Obstruction of an authorised officer and refusal to grant immediate entry

CHAPTER FIVE – MISCELLANEOUS PROVISIONS

Section 138 Nigeria Tax Administration Act – Power to compound offences

Section 139 Nigeria Tax Administration Act – Power to prosecute

Section 140 Nigeria Tax Administration Act – Place of an offence

Section 141 Nigeria Tax Administration Act – Settlement of dispute

Section 142 Nigeria Tax Administration Act – Information and documents to be confidential

Section 143 Nigeria Tax Administration Act – Official secret and confidentiality

Section 144 Nigeria Tax Administration Act – Powers of the Minister to issue general directives and make regulations

Section 145 Nigeria Tax Administration Act – Conflict with other laws

Section 146 Nigeria Tax Administration Act – Savings provisions

Section 147 Nigeria Tax Administration Act – Interpretation

Section 148 Nigeria Tax Administration Act – Citation

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