Nigeria Tax Administration Act, 2025 · s.73–s.76
Advance rulings
You can ask for a binding ruling before you do the transaction.
Who this lands on: Anyone facing a genuinely unclear position.
You may apply for an advance ruling on how the law applies to a proposed transaction (s.73). The authority can reject the application (s.74).
A ruling binds the authority in relation to that transaction (s.75), and can be withdrawn or modified (s.76).
Useful when the amount at stake is large enough to justify asking first rather than arguing later.