Acts of the National Assembly, read and explained Every claim cites its section
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Nigerian law. In plain English.

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Acts explained
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Provisions decoded
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Everyday situations

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Privacy & everyday life

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Find explanations about access, correction, consent and complaints.

5 explanations · DraftExplore

Starting & building

I’m exploring support for my startup.

Understand the startup label, eligibility and routes to support.

4 explanations · DraftExplore

Tax & administration

I’m sorting out my tax paperwork.

Start with Tax IDs, returns, records and tax clearance.

6 explanations · DraftExplore

Running a business

I need to understand staff tax.

Read the explanations about PAYE deductions and employer returns.

2 explanations · DraftExplore

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Illustrative draft · This explanation is awaiting review against the Act.

The Act’s words · Section 26(3)

Silence or inactivity of the data subject shall not constitute consent.
Data Protection Act · Read the section ↗

In plain English · Section 26

Silence and pre-ticked boxes are not consent

Consent must be an active choice. A pre-selected checkbox, or simply not objecting, does not count. Requests for consent must be in clear, simple language, and the company has to prove you consented.

Read the explanation and conditions →

Browse the laws

Nigerian Acts, explained and linked to the original text.

8 Acts in the collection

8 Acts to explore

  1. Government and rightsIn force

    Electoral Act, 2026

    Act No. 1 of 2026Signed 18 February 2026Explainer: draft

    The Electoral Act 2026 replaces the 2022 Act. It covers registration, voting, counting, collation, election expenses and offences. Polling-unit results must be transmitted electronically to IReV. Where communication failure makes transmission impossible, section 60(3) specifies the signed paper Form EC8A as the primary source for collation and declaration.

    Rights & opportunities

    9 explained
    • Voter registration has a pre-election cutoff
    • A replacement voter's card, if you ask in time
    • Results counted and announced where you voted
    Explore all 9 explanations →

    What it asks of you

    5 duties explained

    5 explained duties carry a possible prison penalty.

    Read all 5 duties & conditions →
  2. Digital and dataIn force

    National Identity Management Commission (Establishment) Act, 2026

    Act No. 3 of 2026Signed 26 June 2026Explainer: draft

    The NIMC Act 2026 replaces the 2007 law behind the National Identification Number (NIN). Every citizen and resident is entitled to a NIN, including people with no fixed address or no documents, who can be identified by a relative. Your NIN is required for passports, voter cards, bank accounts, SIM registration, land, loans, insurance and taxes. Access to your data needs your consent or a legal reason, and hacking or leaking the database carries at least ₦10 million or five years in prison.

    Rights & opportunities

    7 explained
    • Everyone is entitled to a NIN
    • No documents? A relative can vouch for you
    • Told how your data will be used, and who gets it
    Explore all 7 explanations →

    What it asks of you

    4 duties explained

    2 explained duties carry a possible prison penalty.

    Read all 4 duties & conditions →
  3. TaxIn force

    Nigeria Tax Act, 2025

    Act No. 7 of 2025Signed 26 June 2025Explainer: draft

    The Nigeria Tax Act brings major federal tax rules together. Under the National Assembly edition used here, the first ₦800,000 of annual chargeable individual income is taxed at 0%. Qualifying small companies pay 0% company income tax; other companies generally pay 30%. A separate 4% development levy has exceptions. VAT exemptions and zero-rating apply to specified supplies.

    Rights & opportunities

    10 explained
    • Your first ₦800,000 of chargeable income is taxed at 0%
    • No income tax on the national minimum wage
    • Rent relief of up to ₦500,000
    Explore all 10 explanations →

    What it asks of you

    5 duties explained
    Read all 5 duties & conditions →
  4. TaxIn force

    Nigeria Tax Administration Act, 2025

    Act No. 5 of 2025Signed 26 June 2025Explainer: draft

    The Tax Administration Act covers tax registration, returns, payment, refunds and enforcement. Tax IDs, filing requirements and deadlines depend on the relevant provision. Refunds are due within 90 days of the authority’s decision after audit. Tax-clearance requests require a certificate or reasons for denial. This draft uses the National Assembly published edition.

    Rights & opportunities

    6 explained
    • A Tax ID, or reasons within five working days of refusal
    • A refund within 90 days of the authority’s decision
    • A tax clearance certificate within two weeks
    Explore all 6 explanations →

    What it asks of you

    9 duties explained

    2 explained duties carry a possible prison penalty.

    Read all 9 duties & conditions →
  5. TaxIn force

    Joint Revenue Board of Nigeria (Establishment) Act, 2025

    Act No. 6 of 2025Signed 26 June 2025Explainer: draft

    This Act sets up three bodies. The Joint Revenue Board brings federal, state and local tax authorities together, settles disputes between them, and works to harmonise taxes and levies across the country. The Tax Appeal Tribunal hears disputes between taxpayers and tax authorities under federal and state tax laws. The Office of the Tax Ombud takes complaints about tax officials, free of charge, and can go to court on a taxpayer's behalf.

    Rights & opportunities

    5 explained
    • A free complaints office for taxpayers
    • The Ombud can go to court for you
    • A tribunal to settle tax disputes
    Explore all 5 explanations →

    What it asks of you

    0 duties explained

    No duties explained in our coverage of this Act yet.

  6. TaxIn force

    Nigeria Revenue Service (Establishment) Act, 2025

    Act No. 4 of 2025Signed 26 June 2025Explainer: draft

    This Act replaces the Federal Inland Revenue Service (FIRS) with the Nigeria Revenue Service (NRS). The NRS takes over everything FIRS had: its powers, staff, cases, rules and property. It assesses and collects federal taxes, issues taxpayer IDs with the states, and investigates tax fraud. Its officials must keep what they learn about your business confidential, on pain of a fine of up to ₦5 million or three years in prison.

    Rights & opportunities

    4 explained
    • Everything done with FIRS still stands
    • Your tax information is secret
    • One agency for federal taxes
    Explore all 4 explanations →

    What it asks of you

    0 duties explained

    No duties explained in our coverage of this Act yet.

  7. Digital and dataIn force

    Nigeria Data Protection Act, 2023

    Act No. 37 of 2023Signed 12 June 2023Explainer: draft

    The Data Protection Act sets rights over personal information and duties for organisations that process it. You can request access, correction or erasure, subject to legal conditions, and object to direct marketing. Organisations need a lawful basis, security measures and a breach response process. Penalty ceilings depend on their category and the greater of a statutory naira amount and a percentage of revenue.

    Rights & opportunities

    6 explained
    • The right to know what a company holds about you, and get a copy
    • The right to correct or delete your data
    • Say no to direct marketing, and withdraw consent at any time
    Explore all 6 explanations →

    What it asks of you

    4 duties explained
    Read all 4 duties & conditions →
  8. Business and companiesAmended

    Nigeria Startup Act, 2022

    Act No. 32 of 2022Signed 19 October 2022Explainer: draft

    The Startup Act creates a startup label for eligible Nigerian technology companies. It provides for funding support, regulatory access and an Industrial Training Fund exemption where in-house training is provided. Tax benefits must be read with the 2025 tax reforms. Programme availability and application requirements depend on the implementing bodies.

    Rights & opportunities

    9 explained
    • An official startup label, valid for 10 years
    • Six months of "pre-label" status for sole traders and partnerships
    • No Industrial Training Fund contributions if you train staff yourself
    Explore all 9 explanations →

    What it asks of you

    1 duty explained
    Read duties & conditions →

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