Nigeria Tax Administration Act, 2025 · s.103, s.108
Ignoring a notice or a request
₦100,000 to ₦1,000,000 on the first day, then ₦10,000 for every further day.
Who this lands on: Anyone served with a notice, summons or request for information.
Failing to comply with a notice, failing to attend, or attending and refusing to answer: ₦100,000 for the first day, then ₦10,000 for each day it continues.
Failing to supply documents or records an authorised officer requested: ₦200,000 for the first day, then ₦10,000 a day.
Failing to comply with obligations under rules, regulations or circulars: ₦1,000,000 for the first day, then ₦10,000 a day.
Refusing access for the deployment of technology, 30 days after notice: ₦1,000,000 for the first day and ₦10,000 for each day after (s.103).
These are daily charges. Answering late still stops the meter.