Section 32

(1) The relevant tax authority may require a claimant to a deduction Proof of
under section 30 (2) (a) of this Act to produce such documentary evidence as claims
may be necessary in support of any claim and in the absence of such evidence,
or where such evidence is inadequate, the relevant tax authority may refuse to
allow the deduction or such part of the amount claimed.
(2) Notwithstanding any provision of this Part, where –
(a) an individual fails to produce satisfactory documentary evidence in
support of a claim under section 30 (2) (a) of this Act, any objection to an
assessment or, to any rate at which tax is to be deducted, shall be
accompanied by a copy of the available documentary evidence or a
declaration that such required documentary evidence does not exist; and
(b) an individual claims a deduction under this Act for a year of assessment,
or produces evidence in support of a claim previously made but not admitted
or not admitted in full by the relevant tax authority, such repayment, set-off
A 416 2025 No. 7 Nigeria Tax Act, 2025
of tax or reduction in any assessment shall be made so as to give effect to
any amount or additional amount of the deduction as appropriate.
PART VIII – ASCERTAINMENT OF CHARGEABLE GAINS
Chargeable