Income Tax (Authorised Communications) Act, 1966 🇳🇬

Nigeria Repealed: 2026-01-01

Repeal Notice

This legislation was repealed on 2026-01-01 by Nigeria Tax Act, 2025

Income Tax (Authorised Communications) Act, 1966

Published in Official Gazette supplement 48 on 23 April 1966
Commenced on 23 April 1966
[This is the version of this document at 31 December 2002.]

[Repealed on 1 January 2026 by Nigeria Tax Act, 2025 (Act 7 of 2025)]

An Act to make provision for authorised communications on income tax matters.

1. Authorised communication as to income tax matters, etc.

For the purposes of any investigation or enquiry authorised in any manner whatsoever by the Federal Government-[1966 No. 32.]

(a)the President may, by an order in writing in Form 1 specified in the Schedule to this Act, authorise the Inspector-General of Police or any other person to inspect, and if necessary remove, any books, records, lists, returns or other documents in the possession or control of the Federal Board of Inland Revenue (in this Act called "the Board") and to obtain any such other information as the Inspector-General of Police or such other person may require for the purposes of …

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