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Taxes and Levies (Approved List for Collection) Act, 1998 🇳🇬


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Taxes and Levies (Approved List for Collection) Act, 1998

  • Published in Official Gazette supplement
  • Commenced on 30 September 1998
  • [This is the version of this document at 31 December 2002.]
  1. [Repealed on 1 January 2026 by Nigeria Tax Act, 2025 (Act 7 of 2025)]

1. Responsibility for collecting certain taxes, and levies, etc.

(1)Notwithstanding anything contained in the Constitution of the Federal Republic of Nigeria 1979, as amended, or in any other enactment or law, the Federal Government, State Government and local government shall be responsible for collecting the taxes and levies listed in Part I, Part IT and Part III of the Schedule to this Act, respectively.
(2)The Minister of Finance may, on the advice of the Joint Tax Board and by Order published in the Gazette, amend the Schedule to this Act.

2. Assessment and collection of taxes

(1)Notwithstanding anything contained in the Constitution of the Federal Republic of Nigeria 1979, as amended, or in any other enactment or law, no person, oth…

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