Nigeria Tax Administration Act, 2025 · s.112
Not telling them you moved
₦100,000 for the first month, ₦5,000 for each month after.
Who this lands on: Anyone whose address, particulars or trading status changed.
You have 30 days to notify a change of address. Giving a wrong address, or failing to notify that you have permanently ceased trading, counts too.
₦100,000 for the first month, then ₦5,000 a month.
It is a small charge with a large side effect: notices go to the old address, and the deadlines in them still run.