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Offences and Penalties for Non-Compliance
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Offences and Penalties for Non-Compliance
  1. Failure to furnish returns, N200 plus N40,000 for everyday statement or Information, or during which the failure continues keep requested records s.86 (1)
  2. Failure to register for PAYE with N1,000 for the first month and the relevant Tax Authority N1,000 for each subsequent month and S.80 (5) and the premises shall be liable to be sealed up.
  3. Failure to deduct to remit within N5,000 plus the Tax deducted or 30days from the date of deductible and interest at prevailing deduction, the time the duty to commercial rate deduct arose S (73)
  4. Submission of false statement N5,000 or imprisonment for 5 years and returns (S 88) or both
  5. A tax officer who defrauds, embezzles, withholds tax N1,000 or imprisonment for 3 years collected renders false returns of amounts of tax collected or collects tax when not authorized (S 89 (a) & (b)
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