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Section 103 Nigeria Tax Administration Act 2025 Section 103 of the Nigeria Tax Administration Act 2025 is about Failure to grant access for the deployment of technology. It provides as follows: A person who refuses to grant access to the relevant tax authority to deploy technology after 30 days of receipt of the notice under…
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Section 102 Nigeria Tax Administration Act 2025 Section 102 of the Nigeria Tax Administration Act 2025 is about Failure to keep books. It provides as follows: A taxable person who –(a) fails to keep accounts, books and records of business transactions and income, to allow for the correct ascertainment of tax and filing of returns…
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Section 101 Nigeria Tax Administration Act 2025 Section 101 of the Nigeria Tax Administration Act 2025 is about Failure to file returns. It provides as follows: A taxable person who fails or refuses to file returns or knowingly files incomplete or inaccurate returns to the relevant tax authority in accordance with the provisions of this…
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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…
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Section 99 Nigeria Tax Administration Act 2025 Section 99 of the Nigeria Tax Administration Act 2025 is about Executive Chairman and other officials of the relevant tax authority. It provides as follows: (1) The powers and duties, which are conferred on the Executive Chairman of the relevant tax authority by this Act and other tax…
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Section 98 Nigeria Tax Administration Act 2025 Section 98 of the Nigeria Tax Administration Act 2025 is about Delegation of powers of the relevant State Board. It provides as follows: (1) Any power conferred or duty imposed under any provision of this Act or other tax laws upon the relevant Board, may be exercised or…
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Section 97 Nigeria Tax Administration Act 2025 Section 97 of the Nigeria Tax Administration Act 2025 is about Exercise of powers by relevant tax authority. It provides as follows: (1) Any power conferred or any duty imposed upon the relevant tax authority may be exercised or performed by it, by an officer authorised generally, or…
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Section 96 Nigeria Tax Administration Act 2025 Section 96 of the Nigeria Tax Administration Act 2025 is about Functions of the State Joint Revenue Committee. It provides as follows: The functions of the State Joint Revenue Committee are to –(a) implement decisions of the Joint Revenue Board ; (b) advise the Joint Revenue Board and…
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Section 95 Nigeria Tax Administration Act 2025 Section 95 of the Nigeria Tax Administration Act 2025 is about Establishment and composition of State Joint Revenue Committee. It provides as follows: There is established for each State of the Federation, a State Joint Revenue Committee, which shall comprise –(a) the Executive Chairman of the State Service…
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Section 94 Nigeria Tax Administration Act 2025 Section 94 of the Nigeria Tax Administration Act 2025 is about Functions of the Revenue Committee. It provides as follows: (1) The Revenue Committee shall be responsible for the assessment and collection of all taxes, fines and rates under its jurisdiction and shall account for the amounts collected,…