Section 125 Nigeria Tax Administration Act 2025 Section 125 of the Nigeria Tax Administration Act 2025 is about Counterfeiting documents. It provides as follows: A person who –(a) counterfeits or falsifies any document which is required by or for the transaction of any business under this Act or any other relevant tax law ; (b)…

Section 124 Nigeria Tax Administration Act 2025 Section 124 of the Nigeria Tax Administration Act 2025 is about False declaration. It provides as follows: (1) A person that makes or signs, or causes to be made or signed,(2) In addition to the provisions of subsection (1), the licensee or lessee(a) 10,000,000 or US Dollar equivalent…

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)…

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…

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…

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…

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…

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…

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…

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…