Section 74 Nigeria Tax Administration Act 2025

Section 74 of the Nigeria Tax Administration Act 2025 is about Rejection of application of advance rulings. It provides as follows:

The relevant tax authority may reject an application for an advance ruling where it requires the rendering of an opinion, conclusion or determination regarding –
(a) the application or interpretation of the laws of a foreign country ;

(b) an issue already before a court or tribunal of competent jurisdiction ;
(c) the interpretation of the Constitution of the Federal Republic of Nigeria ;

(d) an issue that is academic, hypothetical, frivolous or vexatious ; and
(e) a ruling that will interfere substantially with an ongoing audit, investigation or other proceeding involving the applicant or persons connected to the applicant.

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