This Act applies throughout Nigeria to any person required to comply with any provision of the tax laws whether personally or on behalf of another person.
Nigeria Tax Act 2025 · Chapter 1
Section 2Application
Cite as: Nigeria Tax Act 2025, section 2
Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not legal advice.