Section 120 Nigeria Tax Administration Act 2025

Section 120 of the Nigeria Tax Administration Act 2025 is about Unauthorised disclosure. It provides as follows:

Except as provided under this Act, any other law or any enabling agreement or arrangement on exchange of information or as otherwise authorised by the Minister –
(a) a member or former member of the Board of the relevant tax authority ;

(b) an employee or former employee of the tax authority ; or

(c) an agent or any person, who communicates or attempts to communicate taxpayer information or information considered confidential to any person other than to a person legally authorised to receive such information or misuses the information is liable on conviction to a fine not exceeding 1,000,000 or imprisonment for a term not exceeding three years or both.

[/membership]