Section 7 Nigeria Tax Administration Act 2025

Section 7 of the Nigeria Tax Administration Act 2025 is about Issuance of Tax ID. It provides as follows:

(1) The relevant tax authority shall, upon receiving a request, register and issue a Tax ID to every taxable person.

(2) Where a relevant tax authority refuses to register or issue a Tax ID upon request under subsection (1), the relevant tax authority shall, within five working days of the decision, notify that person of the refusal with reasons.

(3) A relevant tax authority may, based on the information available to it, register and issue a Tax ID to a person who should apply for a Tax ID but failed to do so.

(4) The relevant tax authority shall promptly notify a person registered and issued with a Tax ID under subsection (3) of the registration and Tax ID.

(5) A taxable person having a valid Tax ID shall not apply for, or be issued with another Tax ID.

(6) A person who discovers that a taxable person has multiple Tax IDs, shall promptly report to the relevant tax authority for unification.

(7) A Tax ID issued to one taxable person is not transferable or usable by another taxable person.

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