This study examines the relationship between corporate taxpayers’ awareness of tax authority’s responsibilities under self-assessment system and compliance behaviour. A survey questionnaire was distributed to 196 listed domestic companies in Nigeria and 83 responded and were analyzed using general linear model (univariate) statistical tool. The results indicated that corporate taxpayers in Nigeria are aware of the responsibilities of the tax authority (FIRS), especially for its regulatory and audit function. The findings also reveal that awareness of tax authority’s responsibilities has a positive and significant influence on compliance behaviour. Therefore, the researchers’ recommendation is that the tax authority (FIRS) should enhance its enlightenment campaign on SAS so that corporate taxpayers in Nigeria would be more abreast on the system.
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