• Service: Tax, Global Mobility 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

©2014 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.

The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Direct comments, including requests for subscriptions, to
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.


Share this

Share this


Subscribe to receive the latest TaxNewsFlash email alerts (you must select the option for TaxNewsFlash)

Already a Subscriber? Login

Not a member? Subscribe now