Nigeria Tax Administration Act, 2025 · s.138–s.141
Compounding, prosecution and settling
Some offences can be compounded, and disputes can be settled.
Who this lands on: Anyone in a dispute with a tax authority.
The relevant tax authority has power to compound offences (s.138) and to prosecute (s.139).
There is a route for settlement of disputes (s.141).
Obligations continue while legal proceedings are pending (s.86) — a dispute does not pause the next month's return.