Nigeria Tax Administration Act, 2025 · s.49
When the money is due
Tax is paid on or before the filing due date — in one go, or in instalments that finish by then.
Who this lands on: Every taxable person.
Payment is due on or before the due date for filing. Instalments are allowed as long as the last one lands by that date.
Tax on an assessment you have not objected to is payable within 30 days of service of the notice.
If you object or appeal, collection of the disputed part waits — but you still pay the part you are not disputing.
An extension to pay that you then miss is treated as if it never happened: penalty and interest run from the original due date.