Section 118

(1) The Service shall administer royalties payable under this Act in Administra-
tion of
accordance with the provisions of the Nigeria Tax Administration Act, 2025.
royalties
(2) Notwithstanding any other provision of this Act and any other law the
Commission shall account for all royalties due within the ten-year period im-
mediately preceding the commencement of this Act and the Service shall have
the authority to verify the records provided.
Interpreta-