Section 100 Nigeria Tax Administration Act 2025

Section 100 of the Nigeria Tax Administration Act 2025 is about Failure to register. It provides as follows:

(1) A taxable person who fails or refuses to register for tax under section 4 of this Act, shall be liable to pay an administrative penalty of –

(a) 50,000 in the first month in which the failure occurs ; and
(b) 25,000 for each subsequent month in which the failure continues.

(2) A statutory body or company who awards a contract to an unregistered person, shall be liable to pay an administrative penalty of 5,000,000.

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