• Service: Tax, Corporate and Business Tax
  • Type: Publication series
  • Date: 7/24/2012

Newsletter on Changes in the Self-assessment Regime in Nigeria 

Under the self-assessment regime (SAR), taxpayers are required to compute their tax liabilities based on applicable tax law provisions, and complete their tax return forms in the manner prescribed by the
relevant tax authority (RTA). The completed forms are to be submitted to the RTA by the due date of filing returns, while payment of all or part of the tax due is to be made within the statutory timeline for payment.