Section 57 Nigeria Tax Administration Act 2025

Section 57 of the Nigeria Tax Administration Act 2025 is about Call for returns, books, documents and information. It provides as follows:

(1) For the purpose of obtaining information in respect of the tax liability of a taxable person or for performing any function conferred on the relevant tax authority by this Act or any other tax law, the relevant tax authority may give notice or further notice to any taxable person to –

(a) complete and deliver to the tax authority any return specified in such notice or further notice, whether or not the person is liable to pay tax, and whether or not a return had been previously filed under this Act for a year of assessment ;

(b) appear personally before an officer of the tax authority for examination with respect to a matter to which such notice or further notice relates;

(c) produce or cause to be produced for examination, books, documents, records or information relating to any assets, at the place and time stated in the notice or further notice, which time may be from day-to-day, or for such period as the tax authority may deem necessary ;
(d) provide orally or in writing, any information specified in such notice or further notice ; and

(e) grant the tax authority access to records, data or information stored or residing in computers or other electronic devices, including magnetic media or cloud computing facilities maintained, operated, controlled or owned by the individual, company or person.

(2) The time specified in the notice or further notice under subsection (1) shall not be less than seven days from the date of service.

(3) Notwithstanding the provisions of this Act, the tax authority shall not be precluded from verifying, by tax audit or investigation, any matter relating
to a return or entry in a book, document, accounts, including those stored on a
computer, cloud computing facilities, in digital, magnetic, optical or electronic
media as may be specified in any guideline by the relevant tax authority.

(4) A person may apply in writing to the relevant tax authority for an extension of time within which to comply with the provisions of this section,
and other relevant provisions of this Act, provided that the person—
(a) makes the application before the expiration of the time stipulated in the notice or further notice ; and
(b) shows good cause for inability to comply with this provision.

(5) If the relevant tax authority is satisfied with the cause shown in the application under subsection (4)(b), it shall, in writing, grant the extension of the time or limit the time as it may consider appropriate.

(6) Any return or information delivered under this section shall be accompanied by a declaration or an attestation stating that the information supplied is true and correct.

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