Nigeria Tax Administration Act, 2025 · s.142–s.143, s.120
Your information is confidential
Tax officials must keep taxpayer information secret; unauthorised disclosure is an offence.
Who this lands on: Every taxpayer — this one protects you.
Information and documents held by a tax authority are confidential and officials are bound by official secrecy (s.142–s.143).
A board member, employee, agent or former officer who communicates taxpayer information to someone not legally entitled to it, or misuses it, faces up to ₦1,000,000 or three years, or both (s.120).
Information can still be exchanged where the law or an international agreement allows it (s.48).