Section 113 Nigeria Tax Administration Act 2025

Section 113 of the Nigeria Tax Administration Act 2025 is about Fraud in relation to stamps. It provides as follows:

A person who –
(a) removes or causes to be removed from a document any revenue stamp, with intent that the stamp may be reused ;

(b) affixes to any other document the revenue stamp which has been removed, for the purpose of evading the payment of duty ;

(c) sells or offers for sale, any revenue stamp so removed ; or

(d) forges a stamp or any implement for denoting stamp duties, is liable on conviction to imprisonment for a term not exceeding three years or a fine of at least 2,000,000 or both.

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