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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Problems of determining the applicable tax laws in Nigeria: resolving the dilemma for FIRS and taxpayers
Author:Sanni, Abiola
Periodical:Journal of African Law (ISSN 0021-8553)
Geographic term:Nigeria
Subjects:fiscal law
legal reform
Abstract:The recent law revision exercise and tax reform in Nigeria have unwittingly introduced a measure of confusion into determining the applicable tax statute(s). The problem is so bad that, if the opinion of three different experts were sought on the same issue, it is possible that they would purport to be referring to the same law yet cite different sections of different laws. The thrust of this article is to disentangle the associated issues for the proper guidance of taxpayers and the Federal Inland Revenue Service (FIRS). The article posits that the continued use of the Laws of Federation of Nigeria 1990 by FIRS is most inappropriate and illegal, and may open any assessment performed under them to legal challenge. The article advocates for a re-enactment of the Companies Income Tax Act. Notes, ref., sum. [Journal abstract]