Tax Payer Consent Form for Nigeria

Tax Payer Consent Form Template for Nigeria

A comprehensive consent form designed for use in Nigeria that establishes the legal framework for tax information processing and sharing between taxpayers and tax authorities. The document complies with both Nigerian tax legislation and data protection requirements under the NDPR 2019. It enables tax authorities to collect, process, and share taxpayer information while protecting individual privacy rights and ensuring transparent tax administration. The form includes specific provisions for data handling, consent duration, and the scope of authorized information usage within the Nigerian tax system.

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What is a Tax Payer Consent Form?

The Tax Payer Consent Form is a crucial document required by Nigerian tax authorities to facilitate lawful collection and processing of taxpayer information. This document became particularly important following the implementation of the Nigeria Data Protection Regulation (NDPR) 2019, which mandates explicit consent for personal data processing. The form serves as a legal basis for tax authorities to gather, process, and share taxpayer information while ensuring compliance with data protection requirements. It is typically required during tax registration, major tax filings, or when updating taxpayer information with the Federal Inland Revenue Service (FIRS) or State Internal Revenue Services. The document includes comprehensive details about data handling practices, consent duration, and taxpayer rights, making it essential for both individual and corporate tax compliance in Nigeria.

What sections should be included in a Tax Payer Consent Form?

1. Taxpayer Information: Complete identification details of the taxpayer including full name, TIN, address, and contact information

2. Tax Authority Details: Identification of the relevant tax authority (FIRS or State IRS) and its statutory powers

3. Purpose of Consent: Clear statement of the specific purposes for which consent is being sought, including data collection, processing, and sharing

4. Scope of Consent: Detailed description of what the taxpayer is consenting to, including types of information covered

5. Duration of Consent: Specification of how long the consent remains valid and conditions for renewal

6. Declaration and Signature: Formal declaration of understanding and agreement, with space for signature and date

What sections are optional to include in a Tax Payer Consent Form?

1. Third Party Authorization: Optional section for authorizing tax consultants or representatives to act on behalf of the taxpayer

2. Digital Communications Consent: Optional section for consenting to receive tax-related communications electronically

3. International Data Transfer: Required only if taxpayer's data may be transferred outside Nigeria

4. Special Category Data Consent: Required only if sensitive personal data needs to be processed

What schedules should be included in a Tax Payer Consent Form?

1. Schedule A - Types of Information Covered: Detailed list of all types of personal and financial information that may be collected and processed

2. Schedule B - Authorized Third Parties: List of pre-approved third parties with whom information may be shared (if applicable)

3. Appendix 1 - Privacy Notice: Detailed privacy notice explaining how the taxpayer's data will be protected and processed

4. Appendix 2 - Rights Notice: Summary of taxpayer's rights regarding their personal data and consent withdrawal procedures

Authors

Alex Denne

Head of Growth (Open Source Law) @ Genie AI | 3 x UCL-Certified in Contract Law & Drafting | 4+ Years Managing 1M+ Legal Documents | Serial Founder & Legal AI Author

Jurisdiction

Nigeria

Publisher

Genie AI

Document Type

Consent Form

Cost

Free to use
Relevant Industries

Financial Services

Professional Services

Manufacturing

Oil and Gas

Technology

Retail

Healthcare

Construction

Agriculture

Education

Telecommunications

Mining

Real Estate

Transportation

Public Sector

Relevant Teams

Finance

Legal

Compliance

Tax

Risk Management

Internal Audit

Treasury

Corporate Secretariat

Regulatory Affairs

Data Protection

Relevant Roles

Tax Manager

Finance Director

Chief Financial Officer

Compliance Officer

Tax Consultant

Financial Controller

Accountant

Legal Counsel

Data Protection Officer

Risk Manager

Finance Manager

Tax Administrator

Company Secretary

Internal Auditor

Treasury Manager

Industries
Teams

Employer, Employee, Start Date, Job Title, Department, Location, Probationary Period, Notice Period, Salary, Overtime, Vacation Pay, Statutory Holidays, Benefits, Bonus, Expenses, Working Hours, Rest Breaks,  Leaves of Absence, Confidentiality, Intellectual Property, Non-Solicitation, Non-Competition, Code of Conduct, Termination,  Severance Pay, Governing Law, Entire Agreemen

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