Tax Administration Act, 2025
The Nigeria Tax Administration Act creates a unified legal and procedural framework for administering taxes across federal, state, and local governments. It aims to eliminate inconsistencies in tax operations by standardizing registration, filing, assessment, audits, and enforcement. The Act strengthens taxpayer rights by ensuring fairness, due process, and access to redress. It mandates the use of digital platforms, electronic tax records, and centralized data sharing among tax authorities to improve compliance and transparency. It also empowers authorities to combat tax evasion and fraud while fostering collaboration among all revenue-collecting agencies.
Process Flow
Tax Administration Act, 2025 Current Version
August 2025
The Nigeria Tax Administration Act creates a unified legal and procedural framework for administering taxes across federal, state, and local governments. It aims to eliminate inconsistencies in tax operations by standardizing registration, filing, assessment, audits, and enforcement. The Act strengthens taxpayer rights by ensuring fairness, due process, and access to redress. It mandates the use of digital platforms, electronic tax records, and centralized data sharing among tax authorities to improve compliance and transparency. It also empowers authorities to combat tax evasion and fraud while fostering collaboration among all revenue-collecting agencies.
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