Section 104 Nigeria Tax Administration Act 2025

Section 104 of the Nigeria Tax Administration Act 2025 is about Failure to use fiscalisation system. It provides as follows:

A taxable person that fails to process a taxable supply through the fiscalisation system is liable to an administrative penalty of 200,000 plus 100% of the tax due and an interest at the prevailing Central Bank of Nigeria Monetary Policy rate per annum.