Nigeria Tax Administration Act, 2025 · s.114–s.119
Getting in the way of an officer
Obstruction carries ₦1,000,000, and a fine or up to three years on conviction.
Who this lands on: Anyone dealing with a tax officer at their premises.
Obstructing, hindering or assaulting an officer, impeding a search or seizure, or destroying anything liable to seizure carries an administrative penalty of ₦1,000,000 and, on conviction, a fine of up to ₦1,000,000 or up to three years, or both (s.119).
Impersonating an officer, and inducing one, each carry up to ₦1,000,000 or up to three years (ss.115, 117). Causing injury while armed carries up to 10 years (s.116).
Aiding or abetting any offence under the Act carries ₦1,000,000 or up to three years, or both (s.118).
If an officer arrives and you are not ready, the calm answer is to let them in and get your records out. The penalty for poor books is far smaller than the penalty for a locked door.