Section 44 Nigeria Tax Administration Act 2025

Section 44 of the Nigeria Tax Administration Act 2025 is about List of taxable persons assessed. It provides as follows:

(1) The relevant tax authority shall maintain assessment lists of taxable persons assessed to tax.

(2) The assessment lists shall contain –
(a) the names and addresses of the taxable persons assessed to tax ;

(b) the name and address of any person in whose name any such taxable person is chargeable ;
(c) the amount of the total profits of each person ;
(d) the amount of tax payable by the person ; and
(e) such other particulars as may be determined by the tax authority.

(3) Where complete copies of all notices of assessment and all notices amending assessments are filed in the offices of the tax authority, they shall constitute the assessment lists for the purpose of this Act.

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