Nigeria Tax Administration Act, 2025 · s.57–s.64
What the tax authority can do
Call for your books, enter premises, remove documents, appoint a third party to pay, distrain, or investigate.
Who this lands on: Everyone, in principle. In practice, businesses that stop responding.
The authority can call for returns, books, documents and information, and can access land, buildings, books and documents.
It can remove books and documents, appoint someone who owes you money — including your bank — to pay your tax out of it (power of substitution), and distrain goods to recover tax.
It can investigate, and in the petroleum and mining sector it can move to revoke a licence or lease.
None of this starts without notice. Answering a notice on time is nearly always cheaper than not.