4 — Fourth Schedule

[Section 80]

FORM OF WARRANT OF DEDUCTION AT SOURCE

To the Accountant-General of the Federation,

1. Pursuant to section 80 of the Nigeria Tax Administration Act, 2025, you are hereby required to deduct at source and remit to the (relevant tax authority) within 30 days of the receipt of this warrant, the sum of. accruing to the State, Local Government, or Ministry, Department, Agency of Government) whose corporate place of business is at. from its budgetary allocation or such other money accruing to it, being revenue deducted and not remitted.
2. The particulars of the revenue to be deducted and remitted are as follows —
   Value Added Tax

Amount of Tax
Amount of Tax

SIGNED and issued by:

Signature. this day of. 20.

Minister Finance/Commissioner of Finance (Relevant Tax Authority) Signature. this day of. 20.

Judicial Officer