Section 3 Nigeria Tax Administration Act 2025

Section 3 of the Nigeria Tax Administration Act 2025 is about Jurisdiction of Tax authorities. It provides as follows:

(1) The Nigeria Revenue Service (in this Act referred to as “the Service”) established under the Nigeria Revenue Service (Establishment) Act,
2025, shall –

(a) have exclusive responsibility to administer taxes :
(i) on companies,
(ii) on persons employed in the Nigerian Army, the Nigerian Navy, the Nigerian Air Force, the Nigeria Police Force, other than in a civilian capacity,

(iii) on officers of the Nigerian Foreign Service,

(iv) on non-resident persons who derive profit or income from Nigeria or any income derived from employment in Nigeria by a person, not being a resident of any State in Nigeria, and

(v) as contained in this Act, including development levy, tax payable by non-resident persons, tax to be paid by companies carrying out specialised trade or business, tax of income from petroleum operations, surcharge on fossil fuels, value added tax, economic development tax incentive, and exemptions from value added tax ;

(b) have power to administer the following taxes –
(i) income tax,
(ii) stamp duties,
(iii) tax incentives ; and

(c) exercise such other powers and functions conferred on it by this Act, the Nigeria Revenue Service (Establishment) Act, 2025, and any other law as may be enacted by the National Assembly.

(2) The relevant tax authority in a State or the Federal Capital Territory,
shall pursuant to the First Schedule to this Act, be responsible for –
(a) the administration of taxes for resident individuals in respect of –
(i) imposition of tax on income, profits or gains,
(ii) ascertainment of profits and income,
(iii) ascertainment of assessable profits and income,
(iv) ascertainment of total income,
(v) ascertainment of chargeable gains,
(vi) rates of tax,
subject to subsection (1) (a) (ii) – (iv) ; and

(b) exercising such other powers and functions conferred on it under any tax law enacted by the National Assembly.

(3) A tax authority, with the approval of the relevant government, may authorise another tax authority to administer taxes within its jurisdiction on its behalf, on such terms as they may agree.

(4) For the purpose of subsections (1) and (2), the relevant tax authority may do such things as it deems necessary and expedient for the assessment and collection of taxes and shall account for all taxes so collected in accordance with the provisions of this Act, the Nigeria Tax Act, 2025 and any other law enacted by the National Assembly or a State House of Assembly.

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