The Nigeria Tax Administration Bill, published by National Assembly, establishes a clear legal framework for tax assessment, collection, enforcement, and dispute resolution. Key reforms include mandatory digital invoicing, a unified Single Tax Window, and automated bank reporting of transactions exceeding ₦25 million monthly to capture high-income earners and combat evasion.

 

The Nigeria Tax Administration Bill, 2025 is one of four interlinked tax reform laws transmitted to the Nigerian National Assembly. Its aim is to modernize and streamline tax administration across the country. The bill establishes a clear legal framework for tax assessment, collection, enforcement, and dispute resolution. Key reforms include mandatory digital invoicing, a unified Single Tax Window, and automated bank reporting of transactions exceeding ₦25 million monthly to capture high-income earners and combat evasion. It also provides incentives for small businesses whose turnover is below ₦25 million from corporate income tax and harmonizes tax penalties and administrative procedures. By leveraging technology and clarifying taxpayer obligations, the bill seeks to improve compliance, reduce disputes, and enhance revenue efficiency.