Offences and Sanctions Under the Nigerian Tax Laws

  • Saka Muhammed OlokoobaEmail author


At the end of this chapter, readers are expected to
  1. i.

    know different punishments attached to different categories of tax offences in Nigeria.


Relevant Authorities and Reference for Further Reading


  1. Bullen v. Eisconsin 275 US 100. On the fact that tax evasion is “illegal and fraudulent attempts to escape or avoid the payment of taxpayers’ dues” (1927)Google Scholar
  2. Commissioner of Inland Revenue v. Challenge Corporation Ltd.1 AC 155 at 167 Where the court held that, hidden the material fact in tax assessment form or returns from tax commissioner constitute tax evasion (1987)Google Scholar


  1. Abdulrazaq, M.: Nigerian Tax Offences and Penalties. Batay Law Publication Ltd, Ilorin (1993)Google Scholar
  2. Arohundade, J.A.: Nigerian Income Tax and Its International Dimensions. Ibadan Spectrum Books Ltd. (2005)Google Scholar
  3. Bhatia, H.L.: Public Finance, 5th edn. London Oxford University Press (1980)Google Scholar
  4. Ariwodola, J.A.: Personal Taxation in Nigeria: Including Capital Gains Tax, 4th edn. JAA Nig Ltd, Lagos (2002)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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