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 this Act is liable to an administrative penalty of N1,000,000 for the first day of default and N10,000 for each subsequent day of default.