Web Reference: Updates to the Nigeria Tax Act (NTA), 2025 Following our initial newsletter on the Nigeria Tax Act, we note that some provisions in the harmonised version used to prepare the newsletter are different from the gazette which has now become publicly available. While the structure and intent of the Act remain largely unchanged, a few notable refinements have been introduced in the signed version. Issue No. 8.2 | August 2024 The Nigeria Tax Act (NTA or “the Act”) repeals certain existing tax laws and consolidates the legal framework governing taxation in the country into a single legislation for simplicity and improved tax administration. Consolidating tax provisions into one single document will also help to eliminate overlapping, conflicting or ambiguous provisions that can result ... The Act seeks to modernise tax collection processes, enhance compliance, optimise revenue and promote greater accountability within Nigeria’s tax system. It introduces new regulatory structures, advances the digitalization of tax records, and enforces stricter compliance measures. The primary objective is to establish uniform procedures for tax administration, ensuring consistency and ...
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