Section 139 Nigeria Tax Administration Act 2025

Section 139 of the Nigeria Tax Administration Act 2025 is about Power to prosecute. It provides as follows:

(1) The relevant tax authority shall have powers to employ its own legal officers who shall have powers to prosecute any of the offences under this Act, subject to the powers of the Attorney-General of the Federation or State in any court in Nigeria.

(2) Notwithstanding any administrative penalty or interest imposed under this Act or any other tax law, the relevant tax authority shall have powers to prosecute any person for an offence specified under the relevant provisions of this Act.