Unified procedures for tax registration, assessment, dispute resolution, taxpayer rights and penalties across federal, state and LGA authorities.
The TAA harmonises the procedural side of taxation — the how rather than the what. Where the Nigeria Tax Act sets the substantive rules, the TAA sets out the rules of the game: registration, filing schedules, assessment notices, audit procedures, objection-and-appeal pathways, refunds, interest and penalties. It also establishes universal Tax Identification Number (TIN) integration across all tiers of government.