Nigeria Tax Administration Act, 2025 · s.100

Failure to register

₦50,000 for the first month, ₦25,000 for each month after.

Who this lands on: A taxable person who has not registered.

₦50,000 in the first month the failure occurs, then ₦25,000 for each month it continues.

A statutory body or company that awards a contract to an unregistered person is charged ₦5,000,000 — which is why big customers ask for your Tax ID before they pay you.

Also in What it costs when it slips

Failure to file returns (s.101)
Failure to keep books (s.102)
Failure to deduct tax (s.105)
Failure to remit what you deducted (s.107)

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.