Section 59 Nigeria Tax Administration Act 2025

Section 59 of the Nigeria Tax Administration Act 2025 is about Power to remove books and documents. It provides as follows:

(1) An officer of the relevant tax authority authorised by the Chairman, may remove books or documents or any item accessed under section 58 of this Act to make copies.

(2) Any copy of the books or documents removed shall be made, and the books or documents returned as soon as practicable.

(3) A copy of a book or document or digital evidence certified by or on behalf of the Chairman of the relevant tax authority is admissible in evidence in court as if it were the original.

(4) The owner of a book or document or any item that is removed under this section is entitled to inspect and obtain a copy of the book or document at the expense of the owner, at the premises to which the book or document is moved to, at –
(a) the time the book or document is moved to the premises ; and
(b) reasonable times subsequently.

(5) A person shall bear any cost incurred for the purpose of removing any book, information, document or item under subsection (1).

(6) Where an officer removes any book, documents or items he shall provide the owner with a written receipt containing the description of the books, documents or items removed and the location and time of removal.

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