Section 32 Nigeria Tax Administration Act 2025

Section 32 of the Nigeria Tax Administration Act 2025 is about Return deemed to be furnished by an authorised person. It provides as follows:

A return, statement or form furnished under this Act by or on behalf of any person shall for all purposes be deemed to have been furnished by that person or by the representative of the person, unless the contrary is proved, and any person signing such return, statement or form shall be deemed to be duly authorised and cognisant of all matters contained in the return, statement or form.