Section 40 Nigeria Tax Administration Act 2025

Section 40 of the Nigeria Tax Administration Act 2025 is about Service of notice of assessment. It provides as follows:

The relevant tax authority shall cause to be served on, or sent by registered post, courier service or electronic means to each taxable person, or person in whose name a taxable person is chargeable, a notice of assessment in respect of any tax charged including the place at which payment should be made and setting out the rights of that person as contained in sections 42 and 43 of this Act.