Section 138 Nigeria Tax Administration Act 2025

Section 138 of the Nigeria Tax Administration Act 2025 is about Power to compound offences. It provides as follows:

(1) The relevant tax authority may compound any offence under this Act by accepting a sum of money not exceeding the tax liability and maximum fine specified for the offence.

(2) The relevant tax authority shall issue an official receipt for any money received under subsection (1).

(3) Any offence compounded under subsection (1) does not constitute conviction.

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