Void assessments to income tax in Nigeria

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Periodical article

Title:	Void assessments to income tax in Nigeria
Author:	Elegido, J.M.
Year:	1988
Periodical:	Journal of African Law
Volume:	32
Issue:	1
Pages:	44-63
Language:	English
Geographic term:	Nigeria
Subjects:	income tax fiscal law
Abstract:	When faced with an invalid assessment, a Nigerian tax payer has three courses of action open to him: a) follow the regular objection and appeal procedure established for tax cases by the assessment laws; b) apply to the High Court for an order of Certiorari; or c) wait until he is sued by the Revenue and then raise the defence of nullity of assessment. This article focuses on the third possibility. It first provides a broad outline of the Nigerian legislation on tax assessments, appeals and collection. Then it considers the case FBIR (Federal Board of Inland Revenue) v. Rezcallah (1962), the case that first established the existence of the defence of nullity in actions for recovery of tax, by examining the ways in which this decision has been applied, extended and limited. Finally, a summary balance is made of the consequences that the application of the doctrine has had in Nigeria. Notes, ref.