Nigeria Tax Administration Act, 2025 🇳🇬

Nigeria

Nigeria Tax Administration Act, 2025

Published on 26 June 2025
Assented to on 26 June 2025
Commenced on 26 June 2025
[This is the version of this document from 26 June 2025.]

AN ACT TO PROVIDE FOR THE ASSESSMENT, COLLECTION OF, AND ACCOUNTING FOR REVENUE ACCRUING TO THE FEDERATION, FEDERAL, STATES AND LOCAL GOVERNMENTS, PRESCRIBE THE POWERS AND FUNCTIONS OF TAX AUTHORITIES; AND FOR RELATED MATTERS.ENACTED by the National Assembly of the Federal Republic of Nigeria—

Chapter ONE– OBJECTIVE, APPLICATION, JURISDICTION AND REGISTRATION OF TAX AUTHORITIES

Part I – OBJECTIVE AND JURISDICTION OF TAX AUTHORITIES

1. Objective of the Act

The objective of this Act is to provide uniform procedures for a consistent and efficient administration of tax laws in order to–(a) facilitate tax compliance by taxpayers; and(b) optimise tax revenue.

2. Application

This Act applies to any person required to comply with any provision of the tax laws whether personally or on behalf of another person.

3. Jurisdiction of Tax …

Read the Full Legislation on judy.legal

Access annotations, citing cases, and more legal research tools.

Open in judy.legal