Section 114 Nigeria Tax Administration Act 2025

Section 114 of the Nigeria Tax Administration Act 2025 is about Offence by authorised and unauthorised persons. It provides as follows:

A person, whether or not appointed for the administration of this Act, any other tax law or employed in connection with the assessment and collection of a tax who –
(a) demands or accepts any gratification from a taxable person in the performance of his functions under this Act or any other tax law,

(b) withholds for his own use or otherwise any portion of the amount of tax collected,

(c) renders a false return, whether orally or in writing, of the amount of tax collected or received by him,

(d) defrauds any person, embezzles money or otherwise uses his position to deal wrongfully with the relevant tax authority,

(e) steals or misuses the documents of the relevant tax authority, or

(f) compromises on the assessment or collection of any tax, commits an offence and is liable on conviction to a fine equivalent to 200% of the sum in question or imprisonment for a term not exceeding three years or to both.

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