Section 161
(1) The Minister may by an order issued in the Official Gazette
Administra-
tion of indicate the effective date of commencement of the administration of the
Surcharge surcharge on fossil fuel products under this Chapter.
(2) The Service shall administer and collect the surcharge on a monthly
basis, and may issue regulations for its administration.
Cite this section
Section 161, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/161/