Section 106 Nigeria Tax Administration Act 2025 Section 106 of the Nigeria Tax Administration Act 2025 is about Failure to make attribution. It provides as follows: A person who is required to make attribution but fails to do so or having done so, fails to notify the relevant tax authority, is liable to pay an…

Section 105 Nigeria Tax Administration Act 2025 Section 105 of the Nigeria Tax Administration Act 2025 is about Failure to deduct tax. It provides as follows: A person who has an obligation to collect, deduct or withhold tax under the relevant tax laws, and fails to collect, deduct or withhold the tax due is liable…

Section 104 Nigeria Tax Administration Act 2025 Section 104 of the Nigeria Tax Administration Act 2025 is about Failure to use fiscalisation system. It provides as follows: A taxable person that fails to process a taxable supply through the fiscalisation system is liable to an administrative penalty of 200,000 plus 100% of the tax due…

Section 103 Nigeria Tax Administration Act 2025 Section 103 of the Nigeria Tax Administration Act 2025 is about Failure to grant access for the deployment of technology. It provides as follows: A person who refuses to grant access to the relevant tax authority to deploy technology after 30 days of receipt of the notice under…

Section 102 Nigeria Tax Administration Act 2025 Section 102 of the Nigeria Tax Administration Act 2025 is about Failure to keep books. It provides as follows: A taxable person who –(a) fails to keep accounts, books and records of business transactions and income, to allow for the correct ascertainment of tax and filing of returns…

Section 101 Nigeria Tax Administration Act 2025 Section 101 of the Nigeria Tax Administration Act 2025 is about Failure to file returns. It provides as follows: A taxable person who fails or refuses to file returns or knowingly files incomplete or inaccurate returns to the relevant tax authority in accordance with the provisions of this…

Section 100 Nigeria Tax Administration Act 2025 Section 100 of the Nigeria Tax Administration Act 2025 is about Failure to register. It provides as follows: (1) A taxable person who fails or refuses to register for tax under section 4 of this Act, shall be liable to pay an administrative penalty of – (a) 50,000…

Section 99 Nigeria Tax Administration Act 2025 Section 99 of the Nigeria Tax Administration Act 2025 is about Executive Chairman and other officials of the relevant tax authority. It provides as follows: (1) The powers and duties, which are conferred on the Executive Chairman of the relevant tax authority by this Act and other tax…

Section 98 Nigeria Tax Administration Act 2025 Section 98 of the Nigeria Tax Administration Act 2025 is about Delegation of powers of the relevant State Board. It provides as follows: (1) Any power conferred or duty imposed under any provision of this Act or other tax laws upon the relevant Board, may be exercised or…

Section 97 Nigeria Tax Administration Act 2025 Section 97 of the Nigeria Tax Administration Act 2025 is about Exercise of powers by relevant tax authority. It provides as follows: (1) Any power conferred or any duty imposed upon the relevant tax authority may be exercised or performed by it, by an officer authorised generally, or…