Taxation is a simple source of revenue to any government; it serves as a fiscal tool as well as a stabilization policy. Nigeria's tax system, the government possesses the inherent power to impose taxes and levies. Nigeria operates three tiers of government with assigned responsibilities each. Revenue in Nigeria is engulfed in controversy. Nigeria like other nations has rules and regulations governing the collection of taxes in the country. Individuals and entities doing business in Nigeria are subjected to tax; including foreign companies. Administration of tax is vested in various boards and agencies of the government concerned with taxation. Tax Law Enforcement in the Nigerian Tax Law system is an integral part of the administration given the ingenuity of taxpayers (individuals or entities) in not remitting that due to the government as taxes. The enforcement of tax laws promotes broader compliance by giving taxpayers confidence that others are paying their fair share and reducing the number of cheats. It is only through tax enforcement that offences like tax evasion, non-compliance, and corruption are detected and brought into the tax net.