Section 127
(1) Any unstamped dutiable instrument shall not be admissible in Admissible
evidence in any court, judicial or arbitration proceedings, and in satisfying any evidence
evidentiary requirements unless otherwise stated by this Act.
(2) Notwithstanding the provisions of subsection (1), an unstamped instrument
may be given in evidence in a criminal proceeding.
PART II – CHARGEABLE INSTRUMENTS
Cite this section
Section 127, NIGERIA TAX ACT, 2025.
https://repo.podus.ai/laws/nigeria-tax-act/section/127/