Section 9 Nigeria Tax Administration Act 2025

Section 9 of the Nigeria Tax Administration Act 2025 is about Notification of change in particulars. It provides as follows:

(1) Every taxable person shall, within 30 days of the occurrence of a change in its particulars, notify the relevant tax authority of the change.

(2) The change referred to in subsection (1) includes —
(a) name, including trading name, location of business, telephone numbers or e-mail address and registered address ; and

(b) in the case of –
(i) an incorporated person, a person holding 5% or more of its share capital, or the beneficial owner of the shares held by nominees,

(ii) a trust, the full identity, address and other contact details of the trustees and beneficiaries of the trust,
(iii) a partnership, the full identity, address and other contact details of all the partners, and

(iv) sale, liquidation, acquisition, take-over or merger of a business, all relevant information regarding the sale, liquidation or merger and full details of the new owners.

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