Section 126 Nigeria Tax Administration Act

Section 126 of the Nigeria Tax Administration Act 2025 is about Offence by body corporate. It provides as follows:

Where an offence under this Act is committed by a body corporate, firm, trust, association of individuals or any other legal arrangement –

(a) a director, manager, secretary or other similar officer of the body corporate ;
(b) a partner or officer of the firm ;

(c) trustees, settlors, beneficiaries or any person involved in the management of the trust ;
(d) a person concerned in the management of the affairs of the association or legal arrangement ; or

(e) a person who acts or purports to act in any of the above capacities, is liable to be proceeded against and punished for the offence in like manner as if the person committed the offence, unless that person proves that the act or omission constituting the offence took place without the knowledge, consent or connivance of the person.

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