Acts of the National Assembly, read and explained Every claim cites its section
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Provisions decoded
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Tax & administration

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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.

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Browse the laws

Nigerian Acts, explained and linked to the original text.

8 Acts in the collection

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  1. 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
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    What it asks of you

    5 duties explained
    Read all 5 duties & conditions →
  2. 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
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    What it asks of you

    9 duties explained

    2 explained duties carry a possible prison penalty.

    Read all 9 duties & conditions →
  3. 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
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    What it asks of you

    0 duties explained

    No duties explained in our coverage of this Act yet.

  4. 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
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    What it asks of you

    0 duties explained

    No duties explained in our coverage of this Act yet.

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