To object to an NRS tax assessment in Nigeria, file a written Notice of Objection within 30 days of being served with the assessment. If you neither pay nor object in that window, the assessment becomes binding. The NRS then has 90 days to respond, and if it stays silent, your objection is upheld.
The rule sits in section 41 of the Nigeria Tax Administration Act 2025. The 30 days is short, and it is the point where most disputes are won or lost. This guide walks through the process in order.
What is the deadline to object to an NRS assessment?
Thirty days from the date the assessment is served on you. The clock starts at service, not on the day someone in finance finally reads the letter. The three deadlines to know:
- Object or pay: 30 days from service of the assessment (section 41, Nigeria Tax Administration Act 2025).
- NRS response: 90 days from receipt of your objection. If the NRS does not respond, the objection is upheld (section 41(6)).
- Appeal to the Tax Appeal Tribunal: 30 days from the assessment or decision (Second Schedule, Joint Revenue Board of Nigeria (Establishment) Act 2025).
How do you file a Notice of Objection?
- Diarise day 30 immediately. Write the service date and the last day to object in the finance calendar on the day the letter arrives.
- Read the assessment line by line. List every disputed item: a disallowed expense, a missing withholding tax credit, a rejected input VAT claim, an estimated turnover figure.
- Gather the evidence. Invoices, contracts, withholding tax credit notes, bank statements and ledgers for each disputed item.
- Draft the notice. Section 41 requires three things: the grounds of objection, the amendment you want made, and the amount of tax, if any, that you admit.
- Be ready to pay the admitted amount. If you concede part of the assessment, that part is due.
- Serve it and keep proof. Get a dated acknowledgement of receipt. The 90-day response period runs from the NRS receiving the notice, so you need to prove when that was.
What happens after you object?
The NRS can ask for supporting documents, summon witnesses and request further evidence. If both sides agree on a corrected figure, it can revise and reissue the assessment, which starts a new 30-day notice period. If it does not respond within 90 days, your objection succeeds automatically.
What if the NRS rejects your objection?
You can appeal to the Tax Appeal Tribunal within 30 days of the decision. The Tribunal can hear a late appeal where there was sufficient cause for the delay, but do not plan around that.
There is also a free route. The Office of the Tax Ombud, created under the Joint Revenue Board of Nigeria (Establishment) Act 2025, offers mediation and conciliation at no cost. It cannot determine your tax liability, interpret tax law or review a case already before a court, so it suits process complaints better than technical disputes.
What happens if you do nothing?
The assessment stands. Penalties and interest follow, at least 10% interest on the tax owed according to TechCabal's reading of the Act, and the NRS can appoint your bank as a recovery agent. We covered that power in detail here: https://www.vog.global/blog/can-nrs-deduct-money-from-bank-account-without-court-order-2026-08-27
What this means for your business
Give one person ownership of NRS letters. A 30-day clock leaves no room for a notice that sits in a general inbox for two weeks. Route anything from the NRS to finance within 48 hours.
Keep the paper that wins objections. Disputes over credits often turn on missing evidence, such as withholding tax credit notes. Our guide to claiming the credit is here: https://www.vog.global/blog/how-to-claim-a-withholding-tax-credit-in-nigeria-2026-08-25
Object early, even on a partial dispute. Section 41 lets you admit part of the assessment and contest the rest. That keeps the undisputed part clean and the argument narrow.
FAQ
Can I object if I missed the 30 days? The Act sets 30 days, and after that the assessment is binding. Speak to a tax adviser at once, because the options are narrow and depend on the facts.
Do I have to pay before I object? The rule is pay or object within 30 days. You must pay any amount you admit in the notice, and the notice is how you contest the rest.
Who can file the objection for my company? The company files it, usually through its tax adviser or finance lead. What matters is that it is in writing, meets the section 41 content requirements and is served in time.
Sources: Nigeria Tax Administration Act 2025 s41 (as summarised by Banwo & Ighodalo, banwo-ighodalo.com), TechCabal, 19 January 2026 (techcabal.com), Joint Revenue Board of Nigeria (Establishment) Act 2025.
Received an NRS assessment and the clock is running? VOG Global prepares Notices of Objection, assembles the supporting evidence and represents clients before the NRS and the Tax Appeal Tribunal. Contact us at vog.global to review your assessment before day 30.