Section 127 Nigeria Tax Act 2025

Section 127 of the Nigeria Tax Act 2025 is about Admissible evidence. It provides as follows:

(1) Any unstamped dutiable instrument shall not be admissible in evidence in any court, judicial or arbitration proceedings, and in satisfying any evidentiary requirements unless otherwise stated by this Act.

(2) Notwithstanding the provisions of subsection (1), an unstamped instrument may be given in evidence in a criminal proceeding.