Nigeria Tax Administration Act, 2025 · s.21

Non-resident shipping and airlines

Monthly returns from non-resident shipping and airline companies.

Who this lands on: Non-resident shipping and airline operators carrying from Nigeria.

Non-resident shipping and airline companies file monthly returns to the Service under s.21.

Also in Specialist trades

This is a plain reading of the Act for orientation, not tax advice. Where money is at stake, check the section itself or ask an accredited tax agent.