Nigeria Tax Administration Act, 2025

Nigeria Tax Administration Act, 2025

The Nigeria Tax Administration Act is one of the four Tax Reforms Acts assented to by President Bola Ahmed Tinubu on the 26^th of June, 2025. The Act is the procedural component of the tax reform framework.

Click to download the Nigeria Tax Administration Act, 2025

It provides the institutional and procedural machinery through which the substantive reforms of the NTA are operationalised, marking a decisive transition from discretionary, paper-based enforcement to a technology-driven compliance regime. Central to the Act is the universalisation of taxpayer registration, mandatory use of Taxpayer Identification Numbers, electronic filing, VAT fiscalisation, and e-invoicing, positioning Nigeria within a growing group of African jurisdictions deploying real-time transaction monitoring.

Click to download the Nigeria Tax Administration Act, 2025

The Act significantly enhances enforcement powers through increased penalties, compulsory disclosure of tax planning arrangements, transaction-threshold reporting by financial institutions, and joint audits across tiers of government.

Click to download the Nigeria Tax Administration Act, 2025

Its revised VAT revenue-sharing formula reduces federal retention while increasing allocations to states and local governments based on equality, consumption, and population, thereby recalibrating fiscal federalism. The Act is comprised of 48 sections and schedules. Nigeria Tax Administration Act provides the procedures for the administration of the provisions of the Nigeria Tax Act, 2025.

Click to download the Nigeria Tax Administration Act, 2025

Click the links below to download the reminder of the four tax reforms laws.

Click to download the Nigeria Tax Act, 2025

Click to download the Nigeria Revenue Service (Establishment) Act, 2025

Click to download the Joint Revenue Board of Nigeria (Establishment) Act, 2025

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Nigeria Tax Administration Act, 2025

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