Nigeria Tax Administration Act, 2025 · s.121–s.125
False claims and false declarations
A false refund claim costs 50% (100% for VAT) plus interest; a false declaration is ₦1,000,000 and can be prosecuted.
Who this lands on: Anyone signing or submitting a return, claim or declaration.
A refund obtained through a false or fictitious claim is repaid, plus 50% of it, plus interest (s.121). For a VAT refund the penalty is 100% (s.122).
A false declaration or counterfeited document carries an administrative penalty of ₦1,000,000 and, on conviction, up to three years or a ₦1,000,000 fine or both (s.124–s.125).
Where the offender is a company, its directors, managers, partners or trustees can be proceeded against personally unless they prove it happened without their knowledge or consent (s.126).