Section 67 Nigeria Tax Administration Act 2025

Section 67 of the Nigeria Tax Administration Act 2025 is about Recovery of tax. It provides as follows:

(1) Without prejudice to any other provision of this Act or any other relevant law, any tax due shall constitute a debt due to the relevant tax authority.

(2) Where the tax due is not paid within 30 days, the relevant tax authority may issue demand notice for the payment of the tax plus the penalty and interest due.

(3) Where the tax plus the penalty and interest is not paid on the date indicated in the notice, the relevant tax authority may exercise any of the powers under this Act for the recovery of the amount due, including by a legal action brought against the taxable person.

(4) Where any tax has been –
(a) under-assessed, the taxable person who should have paid the amount
under-assessed, shall on demand by the relevant tax authority, pay the amount under-assessed ; or

(b) erroneously repaid, the taxable person to whom the repayment has erroneously been made, shall on demand by the relevant tax authority, pay the amount erroneously repaid.

(5) The amount referred to in subsection (1) may be recovered by the relevant tax authority as if it were tax to which a person to whom the amount was so under-assessed or erroneously repaid were liable.

(6) The relevant tax authority shall not make any demand after six years from the date of under-assessment or erroneous repayment, unless the underassessment or erroneous repayment was caused by the production of a document or the making of a statement which was found to be untrue.

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