Section 71 Nigeria Tax Administration Act 2025

Section 71 of the Nigeria Tax Administration Act 2025 is about Deployment of technology. It provides as follows:

(1) A relevant tax authority may deploy technology to automate tax administration processes including tax assessment, collection, accounting and information gathering.

(2) A relevant tax authority may deploy any technology, including third party payment processing platform or computer application to collect or remit
taxes due on the supply of digital services to any person in Nigeria whether or
not such supply originates from within or outside Nigeria, provided that nothing
in this subsection shall be construed as empowering the tax authority of a
State to collect tax from a non-resident or in respect of cross-border
transactions.

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