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Details

  • Service: Tax, International Executive Services, International Tax
  • Type: Regulatory update
  • Date: 12/9/2013

Nigeria - Authorities focus on collection; tax tribunal held “unconstitutional” 

December 9:  Nigeria’s state internal revenue authorities are reported to be more aggressive in recent dealings with taxpayers.

For instance, there are reports that the state tax authorities have issued “Letters of Intention to Obtain Warrant of Distrain” before the expiration of the 30-day statutory period. It is anticipated that the state taxing authorities will continue what is characterized as their aggressive drive to collect tax revenue.


Read a December 2013 report [PDF 367 KB] prepared by the KPMG member firm in Nigeria: Threats of distrain by State tax authorities

Tax Appeal Tribunal declared “unconstitutional body”

Nigeria’s Federal High Court issued a decision in a case between a taxpayer and the Federal Inland Revenue Service, on appeal from a decision of the Tax Appeal Tribunal.


The Federal High Court held that the Tax Appeal Tribunal is an “unconstitutional body” and that only the High Court has exclusive jurisdiction concerning the federal revenue and taxation of companies.


Read a November 2013 report [PDF 1.17 MB] prepared by the KPMG member firm in Nigeria: Legal Status of the Tax Appeal Tribunal and Recharges




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