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NTAA in 90 Seconds

Every section of the Nigeria Tax Administration Act 2025, explained by Kayode Okunola in about a minute and a half. All 148 sections, in the Act's own order.

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Latest sections

All 148 sections

3 of 148 released so far. Sections with a link are ready to watch.

Chapter One

Part I: Objective and jurisdiction of tax authorities

  1. Objective of the Act
  2. Application
  3. Jurisdiction of tax authorities

Part II: Registration

  1. Taxable person
  2. Federal, State and Local Government
  3. Non-resident person
  4. Issuance of taxpayer identification
  5. Use of Taxpayer identification
  6. Notification of change in particulars
  7. Suspension, deregistration and cancellation of tax identification

Chapter Two: Returns, assessment and payments

Part I: Returns

  1. Income Tax Returns for Companies
  2. Estimated income tax returns for companies engaged in liquefied natural gas
  3. Income Tax Returns for Individuals
  4. Pay As You Earn
  5. Simplified annual income tax return
  6. Estimated returns for upstream petroleum operations
  7. Actual returns for upstream petroleum operations
  8. Monthly returns of petroleum royalty
  9. Annual returns of petroleum royalty
  10. Monthly returns of mineral royalty
  11. Monthly Returns by Non-Residents Shipping and Airline Companies
  12. Returns for Value Added Tax
  13. Value Added Tax Fiscalisation System
  14. Returns of surcharge
  15. Returns for virtual assets service providers
  16. Returns by priority companies
  17. Tax Incentive Returns
  18. Returns for deduction of tax at source
  19. Information to be delivered by bankers and others
  20. Disclosure of Tax Planning
  21. Books of Account
  22. Return deemed to be furnished by an authorized person
  23. Accreditation of Tax Agents

Part II: Assessment and compliance

  1. Self-assessment of tax payable
  2. Administrative assessments
  3. Additional assessments
  4. Making of assessment of tax in upstream petroleum operations
  5. Deemed profit assessment or income assessment
  6. Currency of assessment and payment
  7. Service of notice of assessment
  8. Revision of assessment in case of objection
  9. Errors and defects in assessment and notice
  10. Assessments to be final and conclusive
  11. List of taxable persons assessed
  12. Liability of manager or principal officer
  13. Artificial transactions
  14. Prohibited tax avoidance arrangement
  15. Exchange of information and joint audit
  16. Payment of tax
  17. Payment of tax for companies engaged in upstream petroleum operations and mid-stream liquefied natural gas operations
  18. Deduction at source
  19. Indemnification of manager or agent
  20. Company wound-up
  21. Avoidance by transfer by companies engaged in petroleum operations
  22. Tax refund
  23. Value added tax refund

Part III: Enforcement

  1. Call for returns, books, documents and information
  2. Power to access lands, buildings, books and documents
  3. Power to remove books and documents
  4. Power of substitution
  5. Power to distrain
  6. Enforcement of powers
  7. Revocation of petroleum or mining licence or lease
  8. Tax investigation
  9. Penalty and interest for non-payment of tax
  10. Remission of penalty
  11. Recovery of tax
  12. Assignment of tax debts
  13. Power to pay reward

Chapter Three: General and administrative provisions

Part I: General provisions

  1. Endorsement
  2. Deployment of technology
  3. Tax clearance certificate
  4. Issuance of advance rulings
  5. Rejection of application of advanced rulings
  6. Effect of advance rulings
  7. Withdrawal or modification of advance rulings
  8. Power of the President or Governor to remit taxes
  9. Power of the President to exempt companies from income tax
  10. Taxation of digital and virtual transactions or assets
  11. Power of Accountant-General to deduct at source
  12. Distribution of revenue
  13. Transfer of tax revenue for refund
  14. National single window portal
  15. Notices
  16. Forms
  17. Obligations during the pendency of legal proceedings
  18. Establishment of the State Internal Revenue Service
  19. Functions of the State Service
  20. Establishment and composition of the Management Board of the State Service
  21. Appointment of the Executive Chairman of the State Service
  22. Functions of the State Board
  23. Establishment of the Technical Committee of the State Board
  24. Establishment of the Local Government Revenue Committee
  25. Functions of the Revenue Committee
  26. Establishment and composition of State Joint Revenue Committee
  27. Functions of the State Joint Revenue Committee
  28. Exercise of powers by relevant tax authority
  29. Delegation of powers of the relevant State Board
  30. Executive Chairman and other officials of the relevant tax authority

Chapter Four: Offences and penalties

Part I: Offences and penalties of general application

  1. Failure to register
  2. Failure to file returns
  3. Failure to keep books
  4. Failure to grant access for the deployment of technology
  5. Failure to use fiscalisation system
  6. Failure to deduct tax
  7. Failure to make attribution
  8. Failure to remit tax deducted at source or self-account
  9. Failure to attend to demands, request or notices
  10. Penalty for non-compliance by VASP
  11. Failure to stamp
  12. Failure to disclose facts in a dutiable instrument
  13. Failure to notify change of address
  14. Fraud in relation to stamps
  15. Offence by authorised and unauthorised persons
  16. Inducement of an authorised officer
  17. Use of weapon
  18. Impersonation of an authorised officer
  19. Aiding and abetting commission of offence
  20. Obstruction
  21. Unauthorised disclosure
  22. False claim of tax refund
  23. False or fictitious claim of VAT refund
  24. Default in payments of mineral royalties
  25. False declaration
  26. Counterfeiting documents
  27. Offence by body corporate
  28. General penalty

Part II: Offences and penalties for petroleum operations

  1. Failure to file estimated and actual returns on due date
  2. Late payment of tax
  3. Failure to comply with the requirement of notice
  4. Incorrect accounts
  5. False statement and returns
  6. Offences by authorised and unauthorised persons
  7. Default in payments of petroleum royalties
  8. General penalty in relation to petroleum operations
  9. Contravention of surcharge provisions
  10. Obstruction of an authorised officer and refusal to grant immediate entry

Chapter Five: Miscellaneous provisions

  1. Power to compound offences
  2. Power to prosecute
  3. Place of an offence
  4. Settlement of dispute
  5. Information and documents to be confidential
  6. Official secret and confidentiality
  7. Powers of the Minister to issue general directives and make regulations
  8. Conflict with other laws
  9. Savings provisions
  10. Interpretation
  11. Citation