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) fails to attend or provide answers to a notice, summons or process served under this Act or any other tax law ; or

(c) having attended, fails to answer any question lawfully put to him, is liable to an administrative penalty of 100,000 in the first day of default and 10,000 for every subsequent day where the default continues.

(2) A person who fails or refuses to supply information, documents, or records as demanded or requested for by an authorised officer relating to any tax issue under this Act or any other tax law within the time provided under this Act or any other tax law, is liable to an administrative penalty of 200,000 in the first day of default and 10,000 for each subsequent day where the refusal continues.

(3) A person who fails or refuses to comply with obligations to submit information relating to a legal arrangement or other obligations as may be prescribed by notice, rules, regulations, guidelines, or circulars issued by the Service or any other relevant tax authority, is liable to an administrative penalty of 1,000,000 for the first day of default, in addition to 10,000 for each subsequent day in which the failure continues, or any other administrative penalty as may be specified in such notice, rules, regulations, guidelines, or circulars.

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