Section 5 Nigeria Revenue Service (Establishment) Act 2025

Section 5 of the Nigeria Revenue Service (Establishment) Act 2025 is about Assistance in tax collection. It provides as follows:

(1) The Service may, on request, assist any State of the Federation, the Federal Capital Territory or Local Government to collect or administer a tax.

(2) The assistance referred to in subsection (1), shall only be provided in respect of a tax which the requesting State of the Federation, the Federal Capital Territory or Local Government has the statutory right to collect or administer, and such assistance may include –
(a) all the actions necessary for the proper assessment, collection, accounting or enforcement of the tax ;

(b) administration of personal income tax on any class or group of individual taxpayers ; or
(c) collection or enforcement of revenue claims on a particular person.

(3) Any revenue collected on behalf of a State, the Federal Capital Territory or Local Government, or another tax authority, under this section, shall be remitted directly to that State, Federal Capital Territory or Local Government, or relevant tax authority as may be agreed by the parties.

(4) Where an agreement or arrangement between the Government of Nigeria and the Government of another country to avoid double taxation or provide administrative assistance in tax matters contains an obligation for the collection of revenue claim due to the Government of that country or any other administrative assistance on tax, the Service shall carry out such obligation as may be prescribed in that agreement or arrangement.

(5) The Service may enter into agreement with the competent authority of a country with which the Government of Nigeria entered into an agreement or arrangement for the avoidance of double taxation or administrative assistance in tax matters to prescribe the manner of the performance of the administrative assistance obligation contained in that agreement or arrangement.

(6) The Accountant-General of the Federation shall open a designated account into which revenue claims collected by the Service on behalf of the Government of any other country shall be paid pending the remittance of the amount so collected to that country.

(7) Where assistance is requested under this section, the Service shall carry out the assistance in line with the provisions of this Act and other relevant laws, except with respect to time limits, and shall apply its powers relating to the enforcement and collection of taxes as if the revenue were a revenue within its jurisdiction under the Nigeria Tax Administration Act, 2025.

(8) The Service may take any interim measure, in line with the provisions of this Act or other relevant laws, to preserve the collection of any revenue claim for which assistance has been requested under this section.

(9) The Service may charge a fee as may be agreed with the requesting authority to defray the cost of providing the assistance required under this section.

(10) For the purpose of this section, “revenue claim” means any amount of tax, levy, fees, charges or statutory contributions, due or owed, including interest, administrative penalties, and cost of collection or conservancy to a Nigerian local or state government and their agencies, or to the government of another country with which the Government of Nigeria has a subsisting agreement or arrangement to avoid double taxation or provide administrative assistance in tax matters.

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