Section 6 Nigeria Tax Administration Act 2025

Section 6 of the Nigeria Tax Administration Act 2025 is about Non-resident person. It provides as follows:

(1) A non-resident person that supplies taxable goods or services to any person in Nigeria, or derives income from Nigeria shall register for tax
purposes and obtain a Tax ID :

Provided that a non-resident person who derives only passive income from investment in Nigeria may not be required to register for tax but shall provide relevant information as may be prescribed by the Service.

(2) The relevant tax authority may issue guidelines for the purpose of giving effect to the provisions of this section.

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