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Nigeria Tax Administration Act, 2025 › Section 52

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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

PART II — ASSESSMENT AND COMPLIANCE

Section 52 — Indemnification of manager or agent

A person answerable for payment of tax on behalf of a taxable person;

← Section 51 Section 53 →

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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