Section 115 Nigeria Tax Administration Act 2025

Section 115 of the Nigeria Tax Administration Act 2025 is about Inducement of an authorised officer. It provides as follows:

A person who attempts to induce, influence or entice an authorised officer in order to obtain any tax benefit in the course of duty commits an offence and is liable on conviction in the case of –

(a) an individual, a penalty of 500,000 ; and

(b) a body corporate, a penalty of 2,000,000 or imprisonment for a term not exceeding three years or both, in addition to paying the tax due.

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