Nigeria Tax Administration Act, 2025

Nigeria Tax Administration Act, 2025

The Nigeria Tax Administration Act, 2025 sets out a unified procedural framework for the administration of taxes in Nigeria. It standardises rules on registration, filing, assessment, payment, enforcement, audits, objections, appeals, and tax recovery across applicable taxes. The Act is designed to ensure consistency, transparency, and due process in tax administration, while balancing the powers of tax authorities with the rights and obligations of taxpayers.