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) knowingly accepts, receives or uses any document so counterfeited or falsified ;

(c) alters any such document after it is officially issued ; or

(d) counterfeits any seal, signature, initial or other mark of, or used by, any officer for the verification relating to tax, is liable to an administrative penalty of N1,000,000 and on conviction, to imprisonment not exceeding three years or fine of N1,000,000 or both.

[/membership]