Section 24 Nigeria Tax Administration Act 2025

Section 24 of the Nigeria Tax Administration Act 2025 is about Returns of surcharge. It provides as follows:

(1) A taxable person engaged in the provision of relevant services shall, in respect of surcharge imposed under Chapter Seven of the Nigeria Tax Act, 2025, submit a return to the Service in the form prescribed by the Service.

(2) The return shall be rendered on or before the 21st day of the following month, or such other time as may be determined by the Service.

(3) The return shall contain the following information –
(a) value of the service on which surcharge is payable ;

(b) amount of surcharge payable ; and
(c) such other particulars as may be prescribed by the Service.

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