Section 127 Nigeria Tax Administration Act

Section 127 of the Nigeria Tax Administration Act 2025 is about General penalty. It provides as follows:

Any person who contravenes any provisions or commits an offence against this Act for which no specific penalty is provided, is liable as follows –

(a) to an administrative penalty of 1,000,000 ; or

(b) on conviction, to imprisonment for a term not exceeding three years or to a fine or to both.

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