Nigeria Tax Administration Act, 2025 · s.32–s.33
Who may file for you
A return only counts as filed if you filed it yourself or an accredited tax agent filed it for you.
Who this lands on: Anyone using an accountant, consultant or filing service.
You may represent yourself, or be represented by a tax agent accredited by the relevant tax authority. The authority sets the accreditation requirements.
No return is treated as duly filed unless it was filed by the taxpayer or by an accredited agent.
Returns carry a declaration: from a taxpayer, that the information is true and complete; from an agent, that they applied proper technical competence and the highest standard of ethics.
Anything filed on your behalf is deemed to have been furnished by you unless the contrary is proved. Which is why we ask you to certify a return before it leaves your hands.