Section 118 Nigeria Tax Administration Act 2025

Section 118 of the Nigeria Tax Administration Act 2025 is about Aiding and abetting commission of offence. It provides as follows:

An officer of the relevant tax authority or any other person who aids, abets, incites or induces the commission of any of the offences under this Act is liable on conviction to a fine of 1,000,000 or imprisonment for a term not exceeding three years or both.