NRS Sent You an Assessment? Here's Exactly What to Do in 30 Days
Received a best-of-judgment assessment from NRS? Don't panic. You have 30 days to object. Here's a step-by-step guide to protecting your rights.
Don't Panic — But Don't Ignore It
You've just received a tax assessment from the Nigeria Revenue Service (NRS). Maybe it arrived as an official letter. Maybe it showed up in your TaxProMax portal. Either way, the number on it is probably higher than what you expected — and your stomach just dropped.
Take a breath. This is not a penalty. It's not a court order. It's an assessment — the NRS's estimate of what they think you owe. And you have the legal right to challenge it.
But here's the critical part: you have exactly 30 days from the date of the assessment to file a formal objection. Miss that window, and the assessment becomes final. The amount stands. Game over.
Let's walk through exactly what to do, day by day.
What Is a Best-of-Judgment Assessment?
When the NRS believes you haven't filed a return, or that your filed return understates your income, they can issue a best-of-judgment (BOJ) assessment under Section 55 of the Nigeria Tax Act 2025.
This means they've estimated your tax based on whatever information they have — which might be:
The problem? Their estimate rarely accounts for your actual deductions, non-taxable income, or business expenses. That's why BOJ assessments are almost always higher than your real liability.
Day 1-3: Understand the Assessment
Step 1: Read the notice carefully. Note these key details:
Step 2: Log the assessment in TaxJeje. Go to your assessment tracker and enter the details. TaxJeje will automatically calculate your 30-day objection deadline and start sending you reminders.
Step 3: Compare their numbers with yours. Pull up your TaxJeje tax summary for the same year. Where do the numbers differ? Common discrepancies include:
Day 4-14: Gather Your Evidence
This is where good record-keeping pays off. For every line item you want to dispute, you need evidence. Here's what to collect:
For income discrepancies:
For missing deductions:
For classification errors:
TaxJeje can generate all three declaration types (gift, loan, capital injection) as PDF templates. If you haven't documented non-taxable income yet, now is the time.
Day 15-21: Draft Your Objection
A Notice of Objection (NOO) is a formal document that tells NRS:
The NOO must be filed under Section 56 of the Nigeria Tax Act 2025. It must be in writing and delivered to the NRS within 30 days.
What to include:
TaxJeje generates your NOO automatically. Go to your assessment, click "Generate Objection," and we'll produce a professional PDF with all your evidence referenced and organized.
Day 22-28: File the Objection
How to submit:
Critical: Always keep proof of submission. A stamped copy, email confirmation, or postal receipt is your evidence that you filed within the 30-day window.
Day 29-30: Verify and Follow Up
What Happens After You Object
Once your NOO is filed, the NRS must:
If the NRS rejects your objection, you can escalate to the Tax Appeal Tribunal (TAT) under Section 57 of the NTA. This is a formal legal proceeding — consider engaging a tax professional at this stage.
What If You Miss the 30-Day Deadline?
If 30 days pass without an objection:
This is why TaxJeje sends you notifications at 30, 23, 16, 9, 5, 2, and 1 day(s) before the deadline. Don't ignore them.
Prevention Is Better Than Objection
The best way to avoid a BOJ assessment is to file your returns on time with accurate numbers. When you file proactively:
TaxJeje helps you stay ahead. Track your income and expenses throughout the year, and when filing season comes, your numbers are already ready.
Your 30-Day Action Plan
Don't let 30 days slip by. Your money — and your rights — are on the line.