Objective of the Act
Nigeria Tax Administration Act 2025, section 1. Chapter One, Part I: Objective and jurisdiction of tax authorities.
What this section says
Welcome to NTAA in ninety seconds. Section one, the objective of the Act. This short section is the reason the whole law exists.
The Nigeria Tax Administration Act sets one uniform procedure for administering the tax laws of the country. It gives two reasons. To make it easier for taxpayers to comply, and to optimise tax revenue.
Before now, almost every tax had its own process, its own forms, and its own way of engaging the authority. A business dealing with federal and state authorities had to learn several systems at the same time. This Act says there will be one way of doing things, from registration to filing, assessment and collection.
That holds no matter which tax is involved, and no matter which tax authority you are dealing with. So when people talk about the new tax laws, understand that this Act is the procedure law. The Nigeria Tax Act says what is taxed and how much.
This Act says how it is administered. There is nothing to file under section one. But everything that follows in this series flows from its two aims.
Easier compliance, and better collection. Next, section two: who this Act applies to.
This is a short explanation, not the full text of the Act or advice on your own position. For that, message Kayode Okunola on WhatsApp.