Section 35 Nigeria Tax Administration Act 2025

Section 35 of the Nigeria Tax Administration Act 2025 is about Administrative assessments. It provides as follows:

(1) Where a taxable person has not delivered a tax return as provided under this Act, and the relevant tax authority is of the opinion that such taxable person is liable to pay tax, it may, to the best of its judgement, determine the amount of the tax due from the taxable person and make an assessment accordingly.

(2) The assessment issued under subsection (1) shall not affect the imposition of any other liability specified in this Act or any other law, incurred by the taxable person by reason of its failure or neglect to deliver a return.

(3) The relevant tax authority may prescribe the rules, guidelines and procedures for the issuance of administrative assessment under this section.

(4) The relevant tax authority may make an assessment upon a taxable person for any year before the expiration of the time within which it is required to deliver a return or to give notice under the provisions of this Act, if the relevant tax authority considers such assessment to be in jeopardy.

[/membership]