Nigeria Tax Administration Act, 2025 · s.40–s.43
Disagreeing with an assessment
You have 30 days from service of the notice to object, in writing, with your figures.
Who this lands on: Anyone served with a notice of assessment.
A notice of assessment can be served by hand, registered post, courier or electronically.
To object, write within 30 days of service. The objection must set out the specific issues disputed with their amounts, the amendment you want, why, the profits or income you do admit, and the tax you admit is payable.
An assessment not objected to becomes final and conclusive. Small errors and defects in a notice do not make it invalid.
Keep the notice, and keep the date it reached you. That date starts the clock.