Nigeria Revenue Service (NRS) has filed a three-count criminal charge against Sterling Global Oil Resources Limited (SGORL) and its Chief Executive Officer, Deepak Baro, over alleged failure to provide records relating to petroleum royalty obligations and tax liabilities under Oil Mining Lease (OML) 146.
The charges, filed before the Federal High Court in Abuja, relate to the company’s alleged failure to provide tax records covering a 10-year period from January 1, 2016, to December 31, 2025.
The case, marked FHC/ABJ/CR/530/2026, accuses the company and its chief executive of failing to comply with notices issued by the NRS requiring them to produce books, documents and other information relating to their petroleum royalty obligations.
According to the charge sheet which became public on November 14, 2026,
the defendants were served with a notice under Section 57 of the Nigeria Tax Administration Act, 2025, but allegedly failed, refused or neglected to provide the requested information.
The NRS said it subsequently sent a reminder notice dated June 15, 2026, but the company allegedly failed to comply.
The agency accused the defendants of withholding information relevant to determining their tax liabilities, thereby facilitating the alleged evasion of petroleum royalties due to the Federal Government.
The second count accuses the company and Baro of concealing tax information, while the third alleges that they obstructed and hindered the NRS and its authorised officers in carrying out their statutory duties.
The offences are said to contravene provisions of the Nigeria Tax Administration Act, 2025, including Sections 57, 118 and 130.
The case was listed for arraignment before Justice Inyang Ekwo of the Federal High Court on Wednesday. However, the proceedings did not take place, as the court adjourned the matter until January 27, 2027, for the defendants to take their pleas.
Sterling Global Oil Resources Limited is an indigenous oil exploration and production company established in 2006.
According to information on its website, the company participated in a licensing round conducted by the Department of Petroleum Resources and secured the licence for OML 146, formerly known as OPL 277.
The case adds to a growing number of tax-related disputes involving oil companies and government agencies.
In October 2026, the Independent Corrupt Practices and Other Related Offences Commission (ICPC) withdrew its case against Sterling Oil Exploration and Energy Production Company Limited (SEEPCO) following a reported settlement of an investigation into alleged $2.3 billion tax evasion.
The ICPC had accused the company of under-declaring its daily oil production to evade taxes on its production income.
The NRS case against SGORL and its chief executive remains pending before the Federal High Court.
