3 — Third Schedule

[Section 61(2)]

FORM OF WARRANT OF DISTRAINT

To (a) Name of Officer;
(b) Name of Company;
(c) Amount of tax to be levied by distress;
The (d) in exercise of powers vested in it by Section 61 of the Nigeria Tax Administration Act, 2025, authorises you to collect and recover the sum of (e) being arrears of tax due for the years of assessment mentioned from the above named person whose place of business is at (f) and for the recovery thereof, the said tax authority further authorises that you, with the aid, if necessary, of your assistants and calling to your assistance any police officer, if necessary, which assistance he is by law required to give, do levy by distress the said sum together with the costs and charges of and incidental to the taking and keeping of such distress, on the goods, chattels, land, premises or other distrainable things of the said person wherever the same may be found and on all goods which you may find in any premises or on any land in the use or possession of the said person or of any other person on its behalf or in trust for the person.

For the purpose of levying such distress you are authorised, if necessary, with such assistance as aforesaid, to break open any building or place in the day time.

The particulars of the said arrears of tax are as follows (g)
Year of assessment No. of Notice of assessment Amount of tax due (currency) (i) (ii) (iii)

Signed for and on behalf of Board at ….the…..day of…..20.

Signature (h)

Chairman (Tax Authority)

NOTES

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

(b) Insert the name of the company on whose goods, chattels, land, premises or other distrainable things the warrant of distress is to be executed.

(c) Insert amount of tax to be levied by distress.

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

(e) Insert the amount of tax outstanding against the company and which amount is to be levied by distress.

(f) Insert the address of the place of business of the company.

(g) Insert the particulars of the arrears of tax to be levied by distress, stating the years of assessment, the numbers of notices of assessment and the amount of tax due in respect of each such year of assessment.

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