Section 144 Nigeria Tax Administration Act 2025

Section 144 of the Nigeria Tax Administration Act 2025 is about Powers of the Minister to issue general directives and make regulations. It provides as follows:

(1) The Minister may give the relevant tax authority or its Chairman such directives of a general nature or relating generally to matters of policy with regards to the exercise of the functions under this Act or any other tax law as may be considered necessary and the relevant tax authority or its Chairman shall comply with the directives or cause them to be complied with.

(2) The Minister shall not give any directive, order or instruction in respect of any particular person which would have the effect of requiring the relevant tax authority to increase or decrease any assessment of tax made or to be made or any relief given or to be given or to defer the collection of any tax or judgement debt due, or which would have the effect of initiating, forbidding the initiation of, withdrawing or altering the normal course of any proceeding whether civil or criminal, relating either to the recovery of any tax or to any offence under this Act or any other tax law.

(3) The Minister may, on the advice of the Service or the Joint Revenue Board, make regulations for the carrying out of the provisions of this Act or any other tax law by order published in the Federal Government Gazette to –
(a) determine what constitutes the significant economic presence of a company other than a Nigerian company or an individual in accordance with the Nigeria Tax Act, 2025 ;

(b) make rules prescribing the procedure to be followed in the conduct of appeals before the Tax Appeal Tribunal ;
(c) amend, vary or modify the list set out in Part IV of Chapter Eight of Nigeria Tax Act, 2025, with respect to value added tax ; and
(d) regulate the administration of excise duties on excisable services in Nigeria.

(4) The Board of the relevant tax authority may, with the approval of the Minister or the Governor, make rules and regulations as, in its opinion, are necessary or expedient for giving full effect to the provisions of this Act or any other tax law and for the due administration of its provisions prescribing the –

(a) forms for returns and other information required under this Act or any other enactment or law ; and
(b) procedure for obtaining any information required under this Act or any other enactment or law, provided that a relevant tax authority shall only make regulations to the extent of its power to administer taxes.

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