Section 52 Nigeria Tax Administration Act 2025

Section 52 of the Nigeria Tax Administration Act 2025 is about Indemnification of manager or agent. It provides as follows:

A person answerable for payment of tax on behalf of a taxable person –

(a) may retain out of any money received on behalf of the taxable person so much as shall be sufficient to pay the tax ; and

(b) is indemnified against any person for all payments made.

[/membership]