Application
Nigeria Tax Administration Act 2025, section 2. Chapter One, Part I: Objective and jurisdiction of tax authorities.
What this section says
Section two of the NTAA is one sentence long, and it is wider than most people expect. The Act applies to any person required to comply with any provision of the tax laws. It applies whether that person is complying personally, or on behalf of another person.
Read that carefully. It covers the business owner filing their own returns. It also covers the accountant, the tax agent, and the staff member who handles tax matters for a company.
If you touch tax compliance in any capacity, the procedures in this Act govern how you must do it. And the penalties in the later chapters can reach you in that capacity too. There is no hiding behind structure.
Nobody can say the Act is only for companies, or only for individuals. Nor can anyone say it is only for the taxpayer, and not for the representative. If a tax law places a duty on you, this Act supplies the procedure for carrying it out.
It also supplies the consequences of failing to carry it out. So as we go through this series, listen with two ears. One for your own obligations.
And one for the obligations you carry for your employer, your clients, or your family business. Next, section three: who has the power to collect what.
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.