Section 62 Nigeria Tax Administration Act 2025

Section 62 of the Nigeria Tax Administration Act 2025 is about Enforcement of powers. It provides as follows:

(1) The relevant tax authority may request the assistance of any of the law enforcement agencies in the discharge of its duties under this Act.

(2) The law enforcement officers shall aid and assist an authorised officer in the execution of any warrant of distrain and the levying of distrain.

(3) Any tax officer issued with a warrant by a judicial officer and accompanied by law enforcement officers, as may be determined by the Chairman of the relevant tax authority, shall –
(a) enter any premises covered by such warrant and search for, seize and take possession of any book, document or other article used or suspected to have been used in the commission of an offence including the
property or asset ;

(b) inspect, make copies of or take extracts including digital copies from any book, record, document or computer, regardless of the medium used for their storage or maintenance ;
(c) open, examine and search any article, container or receptacle ;

(d) open any door or window of a premises and enter or otherwise forcibly enter the premises and every part of the premises ; or
(e) remove by reasonable force any obstruction to such entry, search, seizure or removal.

(4) For the purpose of subsection (3) (a) and (b), the taxpayer shall provide passwords, access codes and other relevant information required to access the books, records, documents or computers.

(5) A person shall not be bodily searched under this section except by a person who is of the same gender as the person to be bodily searched.

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