Nigeria Tax Administration Act, 2025 · s.13
Individual income tax returns
Every taxable individual files a return each year, without waiting to be asked.
Who this lands on: Sole traders, partners, and individuals with income taxed in Nigeria.
The return goes to the relevant tax authority in each year of assessment — no notice, no demand needed.
It contains a self-assessment form, income from every source for the preceding year, reliefs and the tax computation, and evidence the tax was paid.
Where the income comes from a trade, business, profession or vocation, attach audited accounts or a statement of accounts you attest to yourself.