Section 137 Nigeria Tax Administration Act 2025

Section 137 of the Nigeria Tax Administration Act 2025 is about Obstruction of an authorised officer and refusal to grant immediate entry. It provides as follows:

A person who refuses to grant immediate access or entry to an authorised officer in the exercise of the powers under section 58 or 59 of this Act, is liable to an administrative penalty of 1,500,000 or on conviction, to imprisonment not exceeding one year, or to both penalty and imprisonment.