Section 33 Nigeria Tax Administration Act 2025

Section 33 of the Nigeria Tax Administration Act 2025 is about Accreditation of tax agents. It provides as follows:

(1) For the purpose of compliance with this Act or any other law, a taxpayer may either represent itself or be represented by a tax agent accredited by the relevant tax authority.

(2) The requirements for accreditation shall be set out by the relevant tax authority.

(3) No return shall be deemed as duly filed except filed by the taxpayer or an accredited tax agent on behalf of the taxpayer.

(4) Tax returns shall be accompanied by a declaration or attestation—
(a) in the case of a taxpayer, that the information supplied is true and complete ; and
(b) in the case of a tax agent, that he has exercised appropriate technical competence and applied the highest standard of ethics and professional conduct.

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