Not issuing an invoice
Failing to issue a fiscal document for a supply, or issuing one that does not meet the requirements, attracts the penalty provided in section 104 of the Nigeria Tax Administration Act 2025. The obligation is on the business, never on the guest: a guest who is not given an invoice has done nothing wrong, and is the person best placed to report it.
Not remitting
A remittance that is not settled by its due date, after the grace the schedule allows, becomes overdue. It is shown as overdue on the public register, it accrues the interest and penalties the law provides, and it is worked as an enforcement case rather than left to age quietly.
Suspension
A registration can be suspended. A suspended business is removed from the searchable register and its own page says so in plain words — it should not be charging the contribution at all while suspended.
If you were charged and given no invoice, that is exactly the case this platform exists to catch. Report it — anonymously if you prefer. You will get a reference so you can follow it up.
Where these rules come from
| Provision | Carries | What it does |
|---|---|---|
| Nigeria Tax Act 2025, section 158 | The charge itself | Establishes the Tourism Development Contribution as a levy on hospitality and tourism charges, and the fund the proceeds are applied to. |
| Nigeria Tax Administration Act 2025, section 23 | The fiscal invoice | Requires the supply to be documented electronically and reported to the Nigeria Revenue Service. Every invoice this platform issues carries this recital. |
| Nigeria Tax Administration Act 2025, section 104 | Penalties | Provides the penalty where a taxable person fails to issue a fiscal document for a supply, or issues one that does not meet the requirements. |
| Nigeria Data Protection Act 2023 | Personal data | Governs every personal detail this platform holds. What is collected, why, and for how long is set out in the privacy notice. |
This is guidance, not the law. This page explains how the platform applies the rules in practice. It is guidance, not the law, and it does not replace the Acts it refers to or advice from the Nigeria Revenue Service. Where this page and the law differ, the law governs.