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…

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…

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…

Section 112 Nigeria Tax Administration Act 2025 Section 112 of the Nigeria Tax Administration Act 2025 is about Failure to notify change of address. It provides as follows: A taxable person who fails to notify the relevant tax authority of any change of address within 30 days of such change, gives a wrong address or…

Section 111 Nigeria Tax Administration Act 2025 Section 111 of the Nigeria Tax Administration Act 2025 is about Failure to disclose facts in a dutiable instrument. It provides as follows: A person that fails, neglects or omits to fully disclose all the facts and circumstances relating to dutiable instrument or underpays any duty is liable,…

Section 110 Nigeria Tax Administration Act 2025 Section 110 of the Nigeria Tax Administration Act 2025 is about Failure to stamp. It provides as follows: A person that fails to stamp dutiable instruments in accordance with the relevant provisions of the Nigeria Tax Act, 2025, is liable to pay 10% of the unpaid duty and…

Section 109 Nigeria Tax Administration Act 2025 Section 109 of the Nigeria Tax Administration Act 2025 is about Penalty for non-compliance by VASP. It provides as follows: Any VASP who fails to comply with the provisions of this Act shall be liable to an administrative penalty of 10,000,000 in the first month of default, plus…

Section 108 Nigeria Tax Administration Act 2025 Section 108 of the Nigeria Tax Administration Act 2025 is about Failure to attend to demands, request or notices. It provides as follows: (1) A person who –(a) fails to comply with the requirements of a notice served under this Act or any other tax law ; (b)…

Section 107 Nigeria Tax Administration Act 2025 Section 107 of the Nigeria Tax Administration Act 2025 is about Failure to remit tax deducted at source or self-account. It provides as follows: (1) A person, that deducts, collects or withholds any tax under this Act, and fails to remit the amount deducted, collected or withheld by…

Section 106 Nigeria Tax Administration Act 2025 Section 106 of the Nigeria Tax Administration Act 2025 is about Failure to make attribution. It provides as follows: A person who is required to make attribution but fails to do so or having done so, fails to notify the relevant tax authority, is liable to pay an…