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Section 123 Nigeria Tax Administration Act 2025 Section 123 of the Nigeria Tax Administration Act 2025 is about Default in payments of mineral royalties. It provides as follows: (1) Where any mineral royalty due and payable under this Act remains unpaid for 30 days after the due date, it shall be a debt and –(a)…
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Section 122 Nigeria Tax Administration Act 2025 Section 122 of the Nigeria Tax Administration Act 2025 is about False or fictitious claim of value added tax refund. It provides as follows: A person that receives a refund under section 56 of this Act, through a false or fictitious claim, is in addition to the recovery…
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Section 121 Nigeria Tax Administration Act 2025 Section 121 of the Nigeria Tax Administration Act 2025 is about False claim of tax refund. It provides as follows: A person that receives a refund under section 55 of this Act, through a false or fictitious claim, is in addition to the recovery of the amount so…
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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…
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Section 119 Nigeria Tax Administration Act 2025 Section 119 of the Nigeria Tax Administration Act 2025 is about Obstruction. It provides as follows: A person who –(a) obstructs, hinders, molests or assaults any person or authorised officer in the performance of any function or the exercise of any power under this Act ; (b) does…
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Section 118 Nigeria Tax Administration Act 2025 Section 118 of the Nigeria Tax Administration Act 2025 is about Aiding and abetting commission of offence. It provides as follows: An officer of the relevant tax authority or any other person who aids, abets, incites or induces the commission of any of the offences under this Act…
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Section 117 Nigeria Tax Administration Act 2025 Section 117 of the Nigeria Tax Administration Act 2025 is about Impersonation of an authorised officer. It provides as follows: A person, not being an authorised officer, who assumes the name, designation or impersonates the character of an authorised officer, for any purpose under this Act or any…
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Section 116 Nigeria Tax Administration Act 2025 Section 116 of the Nigeria Tax Administration Act 2025 is about Use of weapon. It provides as follows: (1) A person who, in the commission of an offence under this Act, is armed with any offensive weapon is liable on conviction to imprisonment for aterm not exceeding five…
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Section 115 Nigeria Tax Administration Act 2025 Section 115 of the Nigeria Tax Administration Act 2025 is about Inducement of an authorised officer. It provides as follows: A person who attempts to induce, influence or entice an authorised officer in order to obtain any tax benefit in the course of duty commits an offence and…
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Section 114 Nigeria Tax Administration Act 2025 Section 114 of the Nigeria Tax Administration Act 2025 is about Offence by authorised and unauthorised persons. It provides as follows: A person, whether or not appointed for the administration of this Act, any other tax law or employed in connection with the assessment and collection of a…