Nigeria Tax Administration Act, 2025 · s.127

The catch-all penalty

₦1,000,000 where the Act sets no specific penalty.

Who this lands on: Everyone.

Contravening a provision that carries no specific penalty: an administrative penalty of ₦1,000,000, or on conviction up to three years, a fine, or both.

Also in What it costs when it slips

Failure to register (s.100)
Failure to file returns (s.101)
Failure to keep books (s.102)
Failure to deduct tax (s.105)

This is a plain reading of the Act for orientation, not tax advice. Where money is at stake, check the section itself or ask an accredited tax agent.