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 a document prepared, produced, issued or submitted in respect of a transaction ; and

(c) a condition for entering into a contract with any federal or state ministry, department or agency and local government.

(2) A person engaged in banking, insurance, stock-broking or other financial services in Nigeria shall ensure that every taxable person provides a Tax ID.

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