Section 130 Nigeria Tax Administration Act 2025

Section 130 of the Nigeria Tax Administration Act 2025 is about Failure to comply with the requirement of notice. It provides as follows:

(1) A person who fails to –
(a) comply with the requirements of a notice served under this Act,

(b) appear in response to a notice or summons served under this Act, without sufficient cause or having appeared, fails to answer any lawful question, or

(c) submit any return required to be submitted under the relevant provisions of this Act, is liable to an administrative penalty of 10,000,000 and where the default continues beyond the period stipulated under this Act, the person shall be liable to a further administrative penalty of 2,000,000 or such other sum as may be prescribed by the Minister, for each day the default continues.

(2) Notwithstanding the provisions of subsection (1), a person who commits an offence under this section shall on conviction, be liable to a fine of 20,000,000 or other sum as may be prescribed by the Minister by an order and where the offence continues beyond the period stipulated under this Act, the person shall be liable to an additional fine of 2,000,000 or such other sum as may, by order, be prescribed by the Minister for each day the default continues, or imprisonment for a term of six months.

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