Section 64 Nigeria Tax Administration Act 2025

Section 64 of the Nigeria Tax Administration Act 2025 is about Tax investigation. It provides as follows:

(1) Notwithstanding the provision of any other law, the tax authority shall have the power to investigate or cause an investigation to be conducted to ascertain any violation of any tax law, whether or not such violation has been reported to the relevant tax authority and shall also have the power to arrest any person suspected of committing such violations through relevant law enforcement agency.

(2) The relevant tax authority may employ Special Purpose Tax Officers for the purpose of subsection (1) to carry out investigation of any offence under this Act and may seek the assistance of any relevant law enforcement agency.

(3) Where an investigation under this section reveals the commission of any tax offence or an attempt to commit any offence, the relevant tax authority shall, under section 139 of this Act, undertake the prosecution of the offences.

(4) Where an investigation under this section reveals the commission of any tax offence or an attempt to commit any offence, the relevant tax authority shall undertake the prosecution of the offence under section 139 of this Act.

(5) Where a relevant tax authority is satisfied that any property is a subject matter in a tax investigation under this Act, or evidence in relation to the commission of a tax offence, is under the custody, control or possession of any person, it may upon an order of a judicial officer, direct the person not to part with, deal in, or dispose of such property or any part of it pending the conclusion of the investigation.

(6) A person shall not be liable to any legal proceedings on account of his compliance with an order of a judicial officer under subsection (5).

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