NIGERIA TAX ACT, 2025

Section 161

Section 161 of 206Federal Republic of Nigeria

(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/