Section 119 Nigeria Tax Administration Act 2025

Section 119 of the Nigeria Tax Administration Act 2025 is about Obstruction. It provides as follows:

A person who –
(a) obstructs, hinders, molests or assaults any person or authorised officer in the performance of any function or the exercise of any power under this Act ;

(b) does anything which impedes or is intended to impede the carrying out of a search, seizure, removal or distrain ;
(c) rescues, damages or destroys anything liable to seizure, removal or distress ;

(d) does anything intended to prevent the procuring or giving of evidence as to whether or not anything is liable to seizure, removal or distrain ; or

(e) prevents the arrest of any person by an authorised person duly engaged or acting or rescues any person so arrested is –
(i) liable to an administrative penalty of 1,000,000 ; and
(ii) on conviction to a fine not exceeding 1,000,000 or imprisonment for a term not exceeding three years or both.

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