Section 32 Nigeria Tax Act 2025

Section 32 of the Nigeria Tax Act 2025 is about Proof of claims. It provides as follows:

(1) The relevant tax authority may require a claimant to a deduction under section 30 (2) (a) of this Act to produce such documentary evidence as may be necessary in support of any claim and in the absence of such evidence, or where such evidence is inadequate, the relevant tax authority may refuse to allow the deduction or such part of the amount claimed.

(2) Notwithstanding any provision of this Part, where –
(a) an individual fails to produce satisfactory documentary evidence in support of a claim under section 30 (2) (a) of this Act, any objection to an assessment or, to any rate at which tax is to be deducted, shall be accompanied by a copy of the available documentary evidence or a declaration that such required documentary evidence does not exist; and

(b) an individual claims a deduction under this Act for a year of assessment, or produces evidence in support of a claim previously made but not admitted or not admitted in full by the relevant tax authority, such repayment, set-off of tax or reduction in any assessment shall be made so as to give effect to any amount or additional amount of the deduction as appropriate.

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