2 — Second Schedule

[Section 58(7)]

FORM OF WARRANT AND AUTHORITY TO ENTER PREMISES, OFFICES ETC.

To: Name of Officer (a)

Name of Person (b)

Incorporation or Identification No. (c)

Place of Business (d)

The (e) in exercise of powers vested in section 58 of Nigeria Tax Administration Act, 2025 authorises you to enter the premises, office, place of management or residence of the principal officer, office of the agent, factor or representative of the person that has been suspected by the tax authority of fraud, wilful default, etc., in connection with the tax imposed under the Nigeria Tax Act; and whose premises, office, place of management or residence of the principal officer, office of the agent, factor or representative is at (d) and for the carrying out of your assignment, the said tax authority further authorises that you, with the aid if necessary of your assistants and calling to your assistance a police officer, which assistance the police officer is by law required to give, search and remove, if necessary, such records, books and documents of the person wherever they may be found either in possession of any officer of the person or any other person on its behalf.

For the purpose of your entry into the aforementioned premises, you are hereby authorised, if necessary, with such assistance as aforesaid, to break open any building in the daytime.

Signed for and on behalf of the (The tax authority) at. this day of. 20.

Signature (f)

Minister of Finance/Commissioner of Finance (The Tax Authority)

Signed under the hand of the Judicial Officer at. this day of. 20.

Signature (g)

Judicial Officer

NOTE

(a) Insert the name of the officer who is authorised by the relevant tax authority to execute the warrant of entry.

(b) Insert the name of the company in whose premises the warrant of entry is to be executed.

(c) Insert the identification number of the company in whose premises the warrant of entry is to be executed.

(d) Insert the place of business of the company.

(e) Insert the name of the relevant tax authority.

(f) To be signed by the Chairman of the relevant tax authority.

(g) To be signed by a Judicial Officer.