Nigeria Tax Administration Act, 2025 · s.4–s.6
Who has to register
Every taxable person registers — whether or not any tax turns out to be due.
Who this lands on: Every business, company, partnership and self-employed trader.
A taxable person must register with the relevant tax authority. Registration is not about whether you will owe money; it is about being known to the system.
Government bodies at federal, state and local level are covered too, and a non-resident with income from Nigeria registers as well.
Not registering is charged monthly — see the penalty for failure to register.