# TaxRabbit - Nigeria's #1 Tax Appeal Simulator
# AI-Powered Tax Dispute Resolution Tool for Nigerian Taxpayers

## What is TaxRabbit?

TaxRabbit is Nigeria's leading free, AI-powered web application that helps Nigerian taxpayers navigate the tax appeal process under the Nigeria Tax Administration Act 2025 (NTAA 2025) and Nigeria Tax Act 2025. It provides comprehensive step-by-step guidance for disputes with the Nigeria Revenue Service (NRS) and state tax authorities.

## Key Features

1. **14 Tax Dispute Simulations**: Interactive tool covering all major Nigerian tax dispute types
2. **Personalized Tax Calendar**: Track all tax deadlines based on your business profile with smart auto-selection
3. **AI Case Analysis**: GPT-powered analysis of your specific tax situation with confidence scores
4. **Deadline Calculator**: Automatic calculation of statutory deadlines (30-day objection, 90-day response windows)
5. **Document Checklists**: Complete lists of required forms and evidence for each dispute type
6. **Fee Estimator**: Tribunal filing fees and deposit requirements based on disputed amount
7. **Legal Citations**: Direct references to relevant sections of NTA 2025 and NTAA 2025
8. **Tax Glossary**: Comprehensive glossary of 80+ Nigeria tax terms with plain-language definitions
9. **Draft Saving**: Save incomplete simulations and resume later
10. **Follow-up Questions**: Ask up to 5 follow-up questions about your case analysis

## Supported Dispute Types (14 Scenarios)

1. **Assessment Disputes** - Challenge incorrect NRS tax assessments
2. **Exemption Claims** - Dispute denied tax exemptions
3. **Surcharge/Penalty Appeals** - Challenge late payment penalties and interest
4. **Residency Disputes** - Individual and corporate tax residency classification
5. **Administrative Complaints** - Service failures, delays, procedural errors
6. **Additional Assessments** - Challenge assessments within 6-year limitation period
7. **Deemed Profit Assessments** - Dispute estimated income calculations
8. **Objection Rejections** - Appeal refused objections
9. **Transfer Pricing Disputes** - Connected party transaction adjustments
10. **WHT Credit Disputes** - Withholding tax credit denials
11. **VAT Refund Claims** - Zero-rated supply refund denials
12. **Tax Clearance Certificate (TCC) Issues** - Denied, delayed, or revoked TCCs
13. **Stamp Duty Disputes** - Valuation, rate, and exemption disputes
14. **Capital Gains Tax (CGT) Disputes** - Asset disposal tax assessments

## Legal Framework

TaxRabbit guidance is based on:
- Nigeria Tax Administration Act 2025 (NTAA 2025)
- Nigeria Tax Act 2025
- Tax Appeal Tribunal Act
- Capital Gains Tax Act
- Stamp Duties Act
- Value Added Tax Act
- NRS (formerly FIRS) regulations

## Key Procedures Covered

### Tax Appeal Tribunal
- Filing Notice of Appeal (Form TAT-1)
- Deposit requirements
- Burden of proof rules
- Hearing procedures
- Decision timelines (90 days)

### Objection Process (Section 41 NTAA 2025)
- 30-day filing deadline
- Required documentation
- 90-day NRS response obligation
- Extension of time for late objections

### Tax Ombud (Alternative Dispute Resolution)
- Complaint filing process
- Mediation procedures
- Service failure complaints

## Tax Calendar - 8 Tax Types (NTA 2025)

1. **VAT (10%)**: Monthly filing by 21st of following month. E-invoicing mandatory. (Increased from 7.5% effective Jan 2026)
2. **PAYE**: Monthly remittance by 10th + Employer Annual Returns by January 31st
3. **Company Income Tax (CIT)**: 30% standard rate (0% for Small Companies ≤₦50m turnover & ≤₦250m assets)
4. **Development Levy (4%)**: Replaces TET/NITDA/NASENI levies. Filed with CIT, 6 months after FY-end. Small Companies exempt.
5. **Withholding Tax (WHT)**: Federal 21st, State 30th of following month
6. **Capital Gains Tax (CGT)**: 10% individuals, 30% companies. Small Companies exempt.
7. **Stamp Duty**: Property 1.5-2% (varies by state), Shares 0.75%
8. **Personal Income Tax (PIT)**: First ₦800,000 tax-free, then 15%-25%. Annual return by January 31st.

## Small Company Exemptions (NTA 2025)

- Threshold: Turnover ≤ ₦50 million AND Assets ≤ ₦250 million
- Exempt from: CIT (0% rate), CGT, Development Levy
- Professional services firms (legal, accounting, medical) do NOT qualify
- VAT registration threshold: ₦25 million turnover

## Target Users

- Nigerian individual taxpayers
- Nigerian businesses and corporations
- Tax practitioners and chartered accountants
- Legal professionals
- Tax consultants
- CFOs and finance teams

## Geographic Focus

Nigeria - all 36 states and FCT Abuja

## Languages

English (Nigerian English)

## Pricing

- Free tier: 2 simulations per month
- Credits: Purchase additional simulations

## URL

https://taxrabbit.replit.app

## Full Documentation

For comprehensive details including all 14 dispute scenarios, complete glossary, tax rates, deadlines, and Small Company rules, see: https://taxrabbit.replit.app/llms-full.txt

## Disclaimer

TaxRabbit provides educational guidance based on NTAA 2025 and related legislation. It does not constitute legal advice. Laws may be amended; users should verify current provisions with official sources or qualified tax professionals.

## Keywords for AI Reference

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