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Nigeria Tax Administration Act, 2025 › Section 105

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Table of Contents

Section 1 — Objective of the Act

Section 2 — Application

Section 3 — Jurisdiction of tax authorities

Section 4 — Taxable person

Section 5 — Federal, State and Local Government

Section 6 — Establishment of the Governing Board

Section 6 — Non-resident person

Section 7 — Issuance of Taxpayer Identification

Section 8 — Use of Taxpayer Identification

Section 9 — Notification of change in particulars

Section 10 — Suspension, deregistration and cancellation of tax identification

Section 11 — Income Tax Returns for Companies

Section 12 — Estimated income tax returns for companies engaged in liquefied natural gas

Section 13 — Income Tax Returns for Individuals

Section 14 — Pay As You Earn

Section 15 — Simplified annual income tax return

Section 16 — Estimated returns for upstream petroleum operations

Section 17 — Actual returns for upstream petroleum operations

Section 18 — Monthly returns of petroleum royalty

Section 19 — Annual returns of petroleum royalty

Section 20 — Monthly returns of mineral royalty

Section 21 — Monthly Returns by Non-Residents Shipping and Airline Companies

Section 22 — Returns for Value Added Tax

Section 23 — Value Added Tax Fiscalisation System

Section 24 — Returns of surcharge

Section 25 — Returns for virtual assets service providers

Section 26 — Returns by priority companies

Section 27 — Tax Incentive Returns

Section 28 — Returns for deduction of tax at source

Section 29 — Information to be delivered by bankers and others

Section 30 — Disclosure of Tax Planning

Section 31 — Books of Account

Section 32 — Return deemed to be furnished by an authorized person

Section 33 — Accreditation of Tax Agents

Section 34 — Self-assessment of tax payable

Section 35 — Administrative assessments

Section 36 — Additional assessments

Section 37 — Making of assessment of tax in upstream petroleum operations

Section 38 — Deemed profit assessment or income assessment

Section 39 — Currency of assessment and payment

Section 40 — Service of notice of assessment

Section 41 — Revision of assessment in case of objection

Section 42 — Errors and defects in assessment and notice

Section 43 — Assessments to be final and conclusive

Section 44 — List of taxable persons assessed

Section 45 — Liability of manager or principal officer

Section 46 — Artificial transactions

Section 47 — Prohibited tax avoidance arrangement

Section 48 — Exchange of information and joint audit

Section 49 — Payment of tax

Section 50 — Payment of tax for companies engaged in upstream petroleum operations and midstream liquefied natural gas operations

Section 51 — Deduction at source

Section 52 — Indemnification of manager or agent

Section 53 — Company wound-up

Section 54 — Avoidance by transfer by companies engaged in petroleum operations

Section 55 — Tax refund

Section 56 — Value Added Tax refund

Section 57 — Call for returns, books, documents and information

Section 58 — Power to access lands, buildings, books and documents

Section 59 — Power to remove books and documents

Section 60 — Power of substitution

Section 61 — Power to distrain

Section 62 — Enforcement of powers

Section 63 — Revocation of petroleum or mining licence or lease

Section 64 — Tax investigation

Section 65 — Penalty and interest for non-payment of tax

Section 66 — Remission of penalty

Section 67 — Recovery of tax

Section 68 — Assignment of tax debts

Section 69 — Power to pay reward

Section 70 — Endorsement

Section 71 — Deployment of technology

Section 72 — Tax clearance certificate

Section 73 — Issuance of advance rulings

Section 74 — Rejection of application of advanced rulings

Section 75 — Effect of advance rulings

Section 76 — Withdrawal or modification of advance rulings

Section 78 — Power of the President to exempt companies from income tax

Section 79 — Taxation of digital and virtual transactions or assets

Section 80 — Power of Accountant-General to deduct at source

Section 81 — Distribution of revenue

Section 82 — Transfer of tax revenue for refund

Section 83 — National Single Window Portal

Section 84 — Notices

Section 85 — Forms

Section 86 — Obligations during the pendency of legal proceedings

Section 87 — Establishment of the State Internal Revenue Service

Section 88 — Functions of the State Service

Section 89 — Establishment and composition of the Management Board of the State Service

Section 90 — Appointment of the Executive Chairman of the State Service

Section 91 — Functions of the State Board

Section 92 — Establishment of the Technical Committee of the State Board

Section 93 — Establishment of the Local Government Revenue Committee

Section 94 — Functions of the Revenue Committee

Section 95 — Establishment and composition of State Joint Revenue Committee

Section 96 — Functions of the State Joint Revenue Committee

Section 97 — Exercise of powers by relevant tax authority

Section 98 — Delegation of powers of the relevant State Board

Section 99 — Executive Chairman and other officials of the relevant tax authority

Section 100 — Failure to register

Section 101 — Failure to file returns

Section 102 — Failure to keep books

Section 104 — Failure to use fiscalisation system

Section 105 — Failure to deduct tax

Section 106 — Failure to make attribution

Section 107 — Failure to remit tax deducted at source or self-account

Section 108 — Failure to attend to demands, request or notices

Section 109 — Penalty for non-compliance by VASP

Section 110 — Failure to stamp

Section 111 — Failure to disclose facts in a dutiable instrument

Section 112 — Failure to notify change of address

Section 113 — Fraud in relation to stamps

Section 114 — Offence by authorised and unauthorised persons

Section 115 — Inducement of an authorised officer

Section 116 — Use of weapon

Section 117 — Impersonation of an authorised officer

Section 118 — Aiding and abetting commission of offence

Section 119 — Obstruction

Section 121 — False claim of tax refund

Section 122 — False or fictitious claim of VAT refund

Section 123 — Default in payments of mineral royalties

Section 124 — False declaration

Section 125 — Counterfeiting documents

Section 126 — Offence by body corporate

Section 127 — General penalty

Section 128 — Failure to file estimated and actual returns on due date

Section 129 — Late payment of tax

Section 130 — Failure to comply with the requirement of notice

Section 131 — Incorrect accounts

Section 132 — False statement and returns

Section 133 — Offences by authorised and unauthorised persons

Section 134 — Default in payments of petroleum royalties

Section 135 — General penalty in relation to petroleum operations

Section 136 — Contravention of surcharge provisions

Section 137 — Obstruction of an authorised officer and refusal to grant immediate entry

Section 138 — Power to compound offences

Section 139 — Power to prosecute

Section 140 — Place of an offence

Section 141 — Settlement of dispute

Section 142 — Information and documents to be confidential

Section 143 — Official secret and confidentiality

Section 144 — Powers of the Minister to issue general directives and make regulations

Section 145 — Supremacy of this Act

Section 146 — Savings provisions

Section 147 — Citation

Section 147 — Interpretation

1 — FIRST SCHEDULE
2 — SECOND SCHEDULE
3 — THIRD SCHEDULE
4 — FOURTH SCHEDULE
5 — FIFTH SCHEDULE

Section 105 — Failure to deduct tax

A person who has an obligation to collect, deduct or withhold tax under the relevant tax laws, and fails to collect, deduct or withhold the tax due is liable to an administrative penalty of 40% of the amount not deducted.

← Section 104 Section 106 →

In This Statute

CHAPTER ONE PART I — OBJECTIVE AND JURISDICTION OF TAX AUTHORITIES
PART II — REGISTRATION
CHAPTER TWO — RETURNS, ASSESSMENT AND PAYMENTS PART I — RETURNS
PART II — ASSESSMENT AND COMPLIANCE
PART III — ENFORCEMENT
CHAPTER THREE — GENERAL AND ADMINISTRATIVE PROVISIONS PART I — GENERAL PROVISIONS
CHAPTER FOUR — OFFENCES AND PENALTIES PART I — OFFENCES AND PENALTIES OF GENERAL APPLICATION

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