Definition and Classification of Tax Offences

  • Saka Muhammed OlokoobaEmail author


In this chapter, our aims will be to expose the readers to

  1. i.

    the meaning of tax offences

  2. ii.

    know the different classes and categories of offences under the Nigerian tax laws.


Relevant Authorities and References for Further Reading


  1. Aoko v. Fagbemi: 1 ALL NLR 400, Udokwu v. Onugba (1963)E.N.L.R 1, Ekwuasi (1961)Google Scholar
  2. v. DPP Lagos State & Ors: 3 NWLR (pt 593) 31. On the fact that a criminal offence can only qualify as one if so stated in a written law as such (1999)Google Scholar
  3. Garba v. University of Maiduguri (1986) 1 NWLR (pt 18) 550, Federal Civil Service v. Laoye (1989) 2 NWLR (pt 106) 652 Wherein the court held that an administrative body lacks jurisdiction to try criminal offenceGoogle Scholar
  4. Unipetrol Nigeria Plc v. Edo State Board of Inland Revenue: 8 NWLR (pt. 983) 624 Where it was held that tax authority can prosecute tax offences in its name (2006)Google Scholar


  1. Abdulrazaq, M.T.: Tax Offences and Penalties. Batay Law Publications Ltd Ilorin (1993)Google Scholar
  2. Abdulrazaq, M.T.: Tax Offences and Penalties, 2nd edn. Priston and Associate Ltd., Lagos (2014)Google Scholar
  3. Abdulrazaq, M.T.: Taxation System in Nigeria. Gravitas Legal Business Resources Ltd, Lagos (2016)Google Scholar
  4. Hornby, A.S.: Oxford Advanced Learner’s Dictionary of Current English, International Student Edition, 7th edn. Oxford University Press (2005)Google Scholar
  5. Minn, P.: Black’s Law Dictionary, 7th edn. West Group, St. Paul, Minn (1999)Google Scholar
  6. Sheila, B (ed.): Osborn’s Concise Law Dictionary, 19th edn. Sweet and Maxwell (2001)Google Scholar


  1. Igweike, K.L.: Corporate planning and management: an overview issues and perspectives. UNIJOS Law J 9, 12 (2003)Google Scholar

Copyright information

© Springer Nature Singapore Pte Ltd. 2019

Authors and Affiliations

  1. 1.Department of Business Law, Faculty of LawUniversity of IlorinIlorinNigeria

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