Joint Tax Board (JTB) and the Federal Inland Revenue Service (FIRS) have mobilised for full-scale enforcement and recovery of taxes owed by recalcitrant defaulters. The move, which includes prosecution, follows the expiration of a long grace window provided by the Voluntary Assets and Income Declaration Scheme (VAIDS) set up by the Federal Government of Nigeria through the Federal Ministry of Finance. In a Public Notice, titled: “Post-VAIDS Enforcement and Prosecution Exercise,” and signed by Muhammad Nami, the Executive Chairman FIRS, who doubles as the Chairman JTB, the tax bodies stated that a full-scale enforcement exercise, including prosecution is to commence immediately on defaulting taxpayers who did not take advantage of the Scheme (VAIDS). “The defaulting taxpayers will be assessed to tax in accordance with the relevant provisions of the tax laws. Taxpayers who had outstanding tax liabilities, which had previously been declared under the Scheme were encouraged to pay up their outstanding liabilities immediately to avoid having the reliefs granted by the Scheme withdrawn.