Preparing for a Tax Audit in Nigeria

ENC Editorial Desk · 1 min read · 2026-10-29

An organised response starts with understanding the request and assembling the relevant records. A coordinated process helps teams provide consistent information.

Create a document register

Record items requested, the responsible team member and the status of each response. Keep a controlled copy of the documents provided.

Reconcile the underlying records

Compare returns, ledgers, supporting schedules and financial statements. Investigate differences and retain an explanation supported by evidence.

Agree the response process

Nominate a contact person, obtain appropriate professional advice and review responses before submission. Applicable time limits and procedural rights require current professional verification.

General information

This overview provides general organisational guidance, not an assessment of your tax obligations. Obtain professional advice for your circumstances and verify current law, effective dates and regulatory requirements before acting.