Section 60 Nigeria Tax Administration Act 2025

Section 60 of the Nigeria Tax Administration Act 2025 is about Power of substitution. It provides as follows:

(1) The relevant tax authority may, without an order of the High Court and by notice in writing appoint any person to be the agent of a taxable person where –
(a) any tax has become due and payable and the taxable person has
refused or failed to pay ; or
(b) the agent appointed is in possession or is expected to be in possession
of the money, funds or assets of the taxable person.

(2) The agent appointed under subsection (1), shall be required to pay any tax payable by the taxable person from any money, funds or asset of the person which may be held by the agent of the person.

(3) Where the agent referred to in subsection (2) defaults, all such enforcement and recovery actions, including the power to distrain the money, funds or asset of the person shall apply as if the agent so appointed were originally liable.

(4) For the purpose of this section, the relevant tax authority may require any person to give information as to money, funds or other assets which may be held for, or due to any person.

(5) The provisions of this Act with respect to objections and appeals shall apply to any notice given under this section as if such notice were an assessment or demand notice.

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