SECTION PART I.- PRELIMINARY 1. Short title 2 ... - Lexadin

deducted or the time the duty to deduct arose shall be guilty of an
offence and liable on conviction to a fine of 200 per cent of the tax not
withheld or not remitted plus interest at the prevailing commercial rate.
(2) The relevant tax authority shall cause to be served on or sent by
registered post to any person who fails to withhold or, if withheld, fails
to remit the amount required to be withheld, a notice stating the amount
of tax not withheld or not remitted and the place at which payment
should be made, and the provisions of this Act relating to tax
assessment and recovery shall apply.
Penalties for
offences by
authorized and
unauthorised
persons.
51. (1) Any person who-
(a) being a member of the Board charged with the due administration of
this Act or any assistant employed in connection with the assessment
and collection of the tax who-
(i) demands from any person an amount in excess of the
authorised assessment of the tax payable;
(ii) withholds for his own use or otherwise any portion of the
amount of tax collected;
(iii) renders a false return, whether verbal or in writing, of the
amounts of tax collected or received by him-
(iv) defrauds any person, embezzles any money, or otherwise
uses his position so as to deal wrongfully either with the Board
or any other individual; or
(b) not being authorised under this Act to do so collects or attempts to
collect the tax under this Act,
shall be guilty of an offence and be liable to a fine of six hundred naira
or to imprisonment for three years or both.
Deduction of
tax at source.
1991 No. 21
51A (1) Income tax assessable on any company, partnership or person
(whether or not resident in Nigeria) who provides petroleum
operation services and related activities to a company carrying
on petroleum operations in Nigeria, whether or not an
assessment has been made, shall be recoverable from any
payment (whether or not made in Nigeria) made by any person
to such company partnership or person.
(2) For the purpose of this section, the rate at which tax is to be
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