What to do if FIRS seals your premises
Practical steps to reopen quickly, protect your evidence, and resolve tax disputes after the Federal Inland Revenue Service seals your office or shop.
Why it matters
When the Federal Inland Revenue Service seals your office or shop, your business usually stops operating. A sealing often follows an unresolved tax issue such as unpaid tax, unfiled returns, or a disputed assessment. Acting promptly reduces loss and improves your chance of reopening fast.
At a glance
- Quick answer: Do not break the seal. Contact FIRS and your tax adviser immediately.
- Key rights: You have a right to be notified and to object to an assessment.
- Timeline: File a Notice of Objection within 30 days of an assessment.
- Who to call: A tax lawyer or accredited tax consultant.
Step-by-step
- Confirm why your premises was sealed. Check the notice posted by FIRS officers and take photos of the notice and the seal. The notice should state the reason.
- Do not remove or break the seal. Tampering with a FIRS seal can lead to criminal charges and higher penalties.
- Contact your accountant or tax lawyer immediately. A professional will check your tax position and open channels of communication with the enforcement office.
- Pay or object properly. If the amount is correct, pay using FIRS official channels and request a reopening letter. If you disagree, file a Notice of Objection within 30 days and attach evidence like returns, receipts, or audit records.
- Request unsealing after resolution. Once payment or a valid objection is confirmed, apply in writing to the FIRS local office for removal of the seal and keep copies of all correspondence and receipts.
If it escalates
You should involve counsel if any of these happen:
- FIRS refuses to reopen after you paid or filed a valid objection.
- Enforcement was carried out without prior notice or hearing.
- Your business suffers loss of perishable stock, clients, or contracts while closed.
Your lawyer can send a formal demand, seek an internal review, or apply for judicial review in the Federal High Court if needed.
Documents and evidence to keep
- Copy of the FIRS notice of seal or assessment.
- Tax clearance certificates and payment receipts.
- Filed tax returns and correspondence with FIRS.
- Photos or videos of the sealing event and the posted notice.
Common mistakes to avoid
- Arguing with officers at the scene. Remain calm and document what happened.
- Paying through unofficial agents or middlemen. Use FIRS official payment channels only.
- Ignoring the notice for more than 30 days and missing the objection window.
When to call a lawyer
- You did not receive a valid assessment notice before enforcement.
- Sealing appears arbitrary or lacking due process.
- You already paid but FIRS still sealed the premises.
Frequently asked questions
Q: Can FIRS seal my premises without a court order?
A: Yes. FIRS may seal premises under its enforcement powers. However it must follow due process and serve a notice as required by law.
Q: How soon can I reopen?
A: Once you pay the debt or file a valid objection and the local FIRS office processes it, reopening can happen within a few days. Keep proof of payment and written requests for removal.
Q: What if my appeal is pending at the Tax Appeal Tribunal?
A: Your lawyer can apply for interim relief or a stay of execution to prevent further enforcement while the appeal is being heard.