Section 83 Nigeria Tax Administration Act 2025

Section 83 of the Nigeria Tax Administration Act 2025 is about National single window portal. It provides as follows:

(1) The Service may establish and operate a National Single Window Portal to enhance revenue assurance, streamline import and export processes, facilitate international transit operations, for the purpose of ensuring efficiency and transparency in trade and revenue administration.

(2) The Window shall serve as a single-entry point and platform for any person involved in import, export, trade and transit processes to –
(a) digitalisation of economies in trade, lodge documents electronically, including import or export documents for licensing, processing and approval;

(b) make payment of fees and levies due on goods imported or exported, and for other transactions, submitted through the Window ; or
(c) provide relevant data or information in respect of the import, export, trade or transit.

(3) The Service shall make regulations for the administration of this section including administrative charges on all processes and payments made on the Portal.

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