The New Tax Law gives you 30 days to object to your your Tax Bill
Starting January 2026, Nigeria’s Tax Administration Act introduces a strict 30-day window for taxpayers to dispute their tax assessments. Miss this deadline, and whatever figure the tax authority sends you becomes final—even if it’s wrong.
This represents a fundamental shift in how tax disputes work. Previously, taxpayers had more flexibility in challenging assessments. Now, the moment you receive a tax bill, you have exactly one month to either accept it or mount a formal challenge. After that window closes, the assessment stands as law.
The timing is crucial as Nigeria targets ₦17.85 trillion in tax revenue for 2026. The government is expanding its net to capture previously untaxed income, particularly from freelancers, digital creators, and remote workers who’ve operated outside the formal tax system.
If you’re a content creator earning ₦5 million monthly and receive an assessment claiming you made ₦8 million, you can’t simply ignore it. Without action within 30 days, that inflated figure becomes your legal obligation.
An effective objection requires more than just disagreement. You must submit a written document identifying exactly which parts of the assessment are incorrect, explain why they’re wrong, and provide alternative figures with evidence. Bank statements, payment receipts, client contracts, and invoicing records become your ammunition.
State clearly what you believe you actually owe while disputing the excess. Vague complaints won’t work—specificity and documentation determine whether your objection succeeds.
Unpaid taxes accumulate interest of at least 10% annually. More concerning, tax authorities gain power to instruct your bank to freeze accounts or deduct payments directly. For many Nigerians navigating formal taxation for the first time, these consequences can be devastating.
The new law places responsibility squarely on taxpayers to police their own assessments. When that notice arrives, your 30-day countdown begins immediately. Whether you’re prepared or not, the clock is ticking.
