PROCEDURAL STEPS ON ASSESSMENT AND VERIFICATION IN FILING COURT PROCESSES IN THE FCT
HIGH COURT OF THE FEDERAL CAPITAL TERRITORY, ABUJA. PROCEDURAL STEPS
CENTER FOR LAWS OF NIGERIA: FEDERAL REGULATIONS
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NIGERIA TAX ADMINISTRATION ACT, 2025
LAWS OF THE FEDERATION OF NIGERIA
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EXPLANATORY MEMORANDUM
This Act provides a uniform procedure for a consistent and efficient administration of tax laws in order to facilitate tax compliance by taxpayers and optimise tax revenue.
ARRANGEMENT OF SECTIONS
CHAPTER ONE — OBJECTIVE, APPLICATION, JURISDICTION AND REGISTRATION OF TAX AUTHORITIES
PART I — OBJECTIVE AND JURISDICTION OF TAX AUTHORITIES
1. Objective of the Act
2. Application
3. Jurisdiction of tax authorities
PART II — REGISTRATION
4. Taxable person
5. Federal, State and Local Government
6. Non-resident person
7. Issuance of Tax ID
8. Use of Tax ID
9. Notification of change in particulars
10. Suspension, deregistration and cancellation of Tax ID
CHAPTER TWO — RETURNS, ASSESSMENT AND PAYMENTS
PART I — RETURNS
11. Income tax returns for companies
12. Estimated income tax returns for companies engaged in liquefied natural gas
13. Income tax returns for individuals
14. Pay As You Earn
15. Simplified annual income tax return
16. Estimated returns for upstream petroleum operations
17. Actual returns for upstream petroleum operations
18. Monthly returns of petroleum royalty
19. Annual returns of petroleum royalty
20. Monthly returns of mineral royalty
21. Monthly returns by non-residents shipping and airline companies
22. Returns for value added tax
23. Value added tax fiscalisation system
24. Returns of surcharge
25. Returns for virtual assets service providers
26. Returns by priority companies
27. Tax Incentive Returns
28. Returns for deduction of tax at source
29. Information to be delivered by bankers and others
30. Disclosure of tax planning
31. Books of account
32. Return deemed to be furnished by an authorised person
33. Accreditation of tax agents
PART II — ASSESSMENT AND COMPLIANCE
34. Self-assessment of tax payable
35. Administrative assessments
36. Additional assessments
37. Making of assessment of tax in upstream petroleum operations
38. Deemed profit assessment or income assessment
39. Currency of assessment and payment
40. Service of notice of assessment
41. Revision of assessment in case of objection
42. Errors and defects in assessment and notice
43. Assessments to be final and conclusive
44. List of taxable persons assessed
45. Liability of manager or principal officer
46. Artificial transactions
47. Prohibited tax avoidance arrangement
48. Exchange of information and joint audit
49. Payment of tax
50. Payment of tax for companies engaged in upstream petroleum operations and mid-stream liquefied natural gas operations
51. Deduction at source
52. Indemnification of manager or agent
53. Company wound-up
54. Avoidance by transfer by companies engaged in petroleum operations
55. Tax refund
56. Value added tax refund
PART III — ENFORCEMENT
57. Call for returns, books, documents and information
58. Power to access lands, buildings, books and documents
59. Power to remove books and documents
60. Power of substitution
61. Power to distrain
62. Enforcement of powers
63. Revocation of petroleum or mining licence or lease
64. Tax investigation
65. Penalty and interest for non-payment of tax
66. Remission of penalty
67. Recovery of tax
68. Assignment of tax debts
69. Power to pay reward
CHAPTER THREE — GENERAL AND ADMINISTATIVE PROVISIONS
PART I — GENERAL PROVISIONS
70. Endorsement
71. Deployment of technology
72. Tax clearance certificate
73. Issuance of advance rulings
74. Rejection of application of advanced rulings
75. Effect of advance rulings
76. Withdrawal or modification of advance rulings
77. Power of the President or Governor to remit taxes
78. Power of the President to exempt companies from income tax
79. Taxation of digital and virtual transactions or assets
80. Power of Accountant-General to deduct at source
81. Distribution of value added tax revenue
82. Transfer of tax revenue for refund
83. National single window portal
84. Notices
85. Forms
86. Obligations during the pendency of legal proceedings
87. Establishment of the State Internal Revenue Service
88. Functions of the State Service
89. Establishment and composition of the Management Board of the State Service
90. Appointment of the Executive Chairman of the State Service
91. Functions of the State Board
92. Establishment of the Technical Committee of the State Board
93. Establishment of the Local Government Revenue Committee
94. Functions of the Revenue Committee
95. Establishment and composition of State Joint Revenue Committee
96. Functions of the State Joint Revenue Committee
97. Exercise of powers by relevant tax authority
98. Delegation of powers of the relevant State Board
99. Executive Chairman and other officials of the relevant tax authority
CHAPTER FOUR — OFFENCES AND PENALTIES
PART I — OFFENCES AND PENALTIES OF GENERAL APPLICATION
100. Failure to register
101. Failure to file returns
102. Failure to keep books
103. Failure to grant access for the deployment of technology
104. Failure to use fiscalisation system
105. Failure to deduct tax
106. Failure to make attribution
107. Failure to remit tax deducted at source or self-account
108. Failure to attend to demands, request or notices
109. Penalty for non-compliance by VASP
110. Failure to stamp
111. Failure to disclose facts in a dutiable instrument
112. Failure to notify change of address
113. Fraud in relation to stamps
114. Offence by authorised and unauthorised persons
115. Inducement of an authorised officer
116. Use of weapon
117. Impersonation of an authorised officer
118. Aiding and abetting commission of offence
119. Obstruction
120. Unauthorised disclosure
121. False claim of tax refund
122. False or fictitious claim of value added tax refund
123. Default in payments of mineral royalties
124. False declaration
125. Counterfeiting documents
126. Offence by body corporate
127. General penalty
PART II — OFFENCES AND PENALTIES FOR PETROLEUM OPERATIONS
128. Failure to file estimated and actual returns on due date
129. Late payment of tax
130. Failure to comply with the requirement of notice
131. Incorrect accounts
132. False statement and returns
133. Offences by authorised and unauthorised persons
134. Default in payments of petroleum royalties
135. General penalty in relation to petroleum operations
136. Contravention of surcharge provisions
137. Obstruction of an authorised officer and refusal to grant immediate entry
CHAPTER FIVE — MISCELLENEOUS PROVISIONS
138. Power to compound offences
139. Power to prosecute
140. Place of an offence
141. Settlement of dispute
142. Information and documents to be confidential
143. Official secret and confidentiality
144. Powers of the Minister to issue general directives and make regulations
145. Conflict with other laws
146. Savings provisions
147. Interpretation
148. Citation
Schedules
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NIGERIA TAX ADMINISTRATION ACT, 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.
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[Commencement] [1st Day of January, 2026]
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ENACTED by the National Assembly of the Federal Republic of Nigeria —
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CHAPTER ONE
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.
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LAWS OF NIGERIA (ALPHABETICA LIST)
LAWS OF LAGOS STATE
HIGH COURT OF THE FEDERAL CAPITAL TERRITORY, ABUJA. PROCEDURAL STEPS
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