Nigeria Tax Administration Act, 2025 · s.55–s.56
Getting a refund
Overpaid tax is refunded after an audit; VAT refunds have their own route.
Who this lands on: Anyone who has overpaid.
Where you have overpaid, the amount is refunded after the tax authority audits the claim.
VAT refunds are dealt with separately under s.56.
Claiming a refund you are not entitled to is expensive: 50% of the amount for an ordinary refund, 100% for a VAT refund, plus interest and repayment of the money.