Section 48 Nigeria Tax Administration Act 2025

Section 48 of the Nigeria Tax Administration Act 2025 is about Exchange of information and joint audit. It provides as follows:

(1) The relevant tax authority shall exchange relevant information with each other for ensuring compliance with the provisions of this Act.

(2) Where any tax authority discovers non-compliance in the course of audit of any tax accruing to another tax authority, it shall refer such noncompliance to, or invite that other tax authority for a joint audit.