Nigeria Tax Administration Act, 2025 · s.106
Not giving the attribution details
₦1,000,000 for a return that leaves out the attribution the Act asks for.
Who this lands on: Anyone filing a VAT return, and anyone required to notify an attribution.
A VAT return has to carry the details that let the tax be attributed to where the supply was consumed (s.22(11)).
Failing to make that attribution, or failing to notify it, carries an administrative penalty of ₦1,000,000.
It is a filing-quality charge, not a tax charge: the tax may be right and the penalty still due.