Section 80 Nigeria Tax Administration Act 2025

Section 80 of the Nigeria Tax Administration Act 2025 is about Power of Accountant-General to deduct at source. It provides as follows:

The Accountant-General of the Federation shall, not later than 30 days of receiving a warrant signed by the Chairman of the relevant tax authority and a judicial officer in accordance with the Fourth Schedule to this Act, and upon the authorisation of the Federation Account Allocation Committee, deduct all un-remitted revenue due from any Ministry, Department, Agency or Government from its budgetary allocation or such other money accruing to it and shall, immediately remit such deductions to the relevant tax authority.