Section 117 Nigeria Tax Administration Act 2025

Section 117 of the Nigeria Tax Administration Act 2025 is about Impersonation of an authorised officer. It provides as follows:

A person, not being an authorised officer, who assumes the name, designation or impersonates the character of an authorised officer, for any purpose under this Act or any other tax law, is liable on conviction to a fine not exceeding N1,000,000 or to imprisonment for a term not exceeding three years or both.