Nigeria Tax Administration Act, 2025 · s.3, s.87–s.99
Who you actually answer to
Federal tax to the national service, personal and staff taxes to your state, and some charges to your local government.
Who this lands on: Every business, all the time.
The Act sets out the jurisdiction of each tax authority (s.3). Company income tax, VAT and other federal taxes go to the national revenue service.
Each state has its own Internal Revenue Service, board and technical committee (s.87–s.92), and personal income tax and staff tax are theirs.
Local Government Revenue Committees handle local rates and charges (s.93–s.94), coordinated through the State Joint Revenue Committee (s.95–s.96).
Two or three authorities, three sets of deadlines. BizBrada names the authority on every obligation for exactly this reason.