Nigeria Tax Administration Act, 2025
Sets one legal and operational framework for administering taxes across federal, state and local governments.
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Before signing, the Presidency described this bill as establishing a uniform legal and operational framework for tax administration across the federal, state and local governments. It is one of four tax reform Acts signed on 26 June 2025. (Paraphrased from the State House statement; the Act's own text was not retrieved for this dataset.)
Who this affects
Taxpayers, tax authorities at all three levels of government, and businesses that file and remit taxes.
What it changes
- 1(Paraphrased) A uniform framework for tax administration across federal, state and local governments, per the State House statement of 25 June 2025.
- 2Section 64(1) of the gazetted text includes a power to arrest suspects through law enforcement; Daily Trust (18 Dec 2025) reported that the House-passed version lacked these words, and the National Assembly released Certified True Copies in January 2026.
- 3Section 64(1) of the gazetted text includes a power to arrest suspects through law enforcement; Daily Trust (18 Dec 2025) reported that the House-passed version lacked these words, and the National Assembly released Certified True Copies in January 2026.
- 4Section 64(1) of the gazetted text includes a power to arrest suspects through law enforcement; Daily Trust (18 Dec 2025) reported that the House-passed version lacked these words, and the National Assembly released Certified True Copies in January 2026.
2 sections
-.Purpose (paraphrased)
(paraphrased) The Nigeria Tax Administration Bill will establish a uniform legal and operational framework for tax administration across federal, state and local governments.
64(1).Power to investigate (as quoted by Daily Trust from the Official Gazette)
…the tax authority shall have the power to investigate or cause an investigation to be conducted to ascertain any violation of any tax law, whether or not such violation has been reported to the relevant tax authority and shall also have the power to arrest any person suspected of committing such violations through relevant law enforcement agency.
This is a readable rendering for citizens. The authoritative text is the gazetted version — linked below.
Passed· National Assembly
28 May 2025
Passage date for the Nigeria Tax Bill per its Schedule; the passage dates of this companion bill were not separately confirmed from a primary document.
Assented
26 June 2025
Signed with the other three tax reform bills at the Presidential Villa, Abuja.
Official text
The gazetted document
Today in the Assembly
Sittings, motions and divisions, day by day
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