Nigeria Tax Administration Act, 2025 · s.70–s.71, s.80, s.83
Filing through their systems
The Service can deploy technology at your premises, run a single window portal, and have government deduct tax before it pays you.
Who this lands on: Every business, and especially anyone supplying government.
The relevant tax authority may deploy proprietary or third-party technology to record and collect tax, and refusing it access is charged under s.103 (s.71).
A national single window portal may be used for filing, payment and clearance (s.83).
Where you supply a government body, the Accountant-General may deduct the tax at source before payment reaches you (s.80). Invoice with that in mind — you receive the net figure and the deduction is your credit.
Documents and instruments may be endorsed as proof that duty or tax has been dealt with (s.70).