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Searching Content indexed under Tax by AELEX ordered by Published Date Descending.
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1
Deductibility Of Punitive Payments In Corporate Tax Assessment
Arguably, the most basic principles in business are minimising cost and maximising profit.
Nigeria
4 Sep 2019
2
The Joint Tax Board's New Tin Registration System
Welcome to a new age in tax administration as the Joint Tax Board's ("JTB") new Tax Identification Number registration system ("the new system") goes live.
Nigeria
9 Aug 2019
3
An Overview Of The Road Infrastructure And Refurbishment Investment Tax Credit Scheme
The President of the Federal Republic of Nigeria, Muhammadu Buhari, recently signed an executive order titled: "Road Infrastructure Development and Refurbishment Investment Tax Credit Scheme Order 2019 No.: 007 of 2019".
Nigeria
12 Jul 2019
4
FIRS Reduces Tax Audit Cycle
The Federal Inland Revenue Service (‘FIRS'), recently introduced new measures to improve the experience of taxpayers during tax audits.
Nigeria
12 Jul 2019
5
LIRS To Issue New Tax Identification Number
Access to the LASG-EBS would require the validation of the tax payer's Bank Verification Number
Nigeria
10 Jul 2019
6
Does The Doctrine Of Legitimate Expectation Apply To Taxation In Nigeria?
Statutory law is the most common limitation to the application of legitimate expectation in tax cases.
Nigeria
19 Feb 2019
7
Tax Substitution: What The Law Says As FIRS Seeks To Recover Taxes Through Commercial Banks
The second condition in Section 31(2) of the FIRS Act embodies the knotty issues of tax substitution.
Nigeria
9 Nov 2018
8
The Constitutional Basis For The Imposition Of Consumption Taxes By Federal And State Governments In Nigeria: A Critical Analysis Of The Supreme Court's Decision In AG Lagos v Eko Hotels Ltd & Anor
Value Added tax (VAT), sales tax, and hotel occupancy and restaurant consumption tax are forms of consumption taxes whose economic burden rests on the final consumer.
Nigeria
11 Sep 2018
9
Death And Taxes: An Overview Of The Tax Considerations Of A Natural Person In Death
Tax liability attaches to the assets and incomes belonging to or accruing to persons which may, within the context, include natural and corporate persons under the laws in force in Nigeria.
Nigeria
7 Jun 2018
10
Tax Appeal Tribunal's Jurisdiction Under Enabling Act Not In Conflict With Jurisdiction Of The Federal High Court Over Tax Disputes
When the military government in 1999 promulgated the Constitution of the Federal Republic of Nigeria , it included in section 251(1) of the schedule thereof, causes and matters wherein...
Nigeria
5 Jun 2018
11
Case Review: Esso Petroleum And Production Nigeria Limited & SNEPCO v. NNPC*
The Nigerian Court of Appeal confirms that an Arbitral Tribunal has no Jurisdiction to determine contractual disputes, the resolution of which has tax implications for any of the parties.
Nigeria
4 Jun 2018
12
Case Review: Esso Petroleum And Production Nigeria Limited & SNEPCO v. FIRS & NNPC
The Nigerian Court of Appeal in Esso Petroleum and Production Nigeria Limited & Shell Nigeria Exploration and Production Company Limited v. Federal Inland Revenue Service & Nigerian National Petroleum Corporation ...
Nigeria
4 Jun 2018
13
VAIDS: The Clock Ticks!
As the sun gradually sets on the Voluntary Assets and Income Declaration Scheme (VAIDS/Scheme), the Minister of Finance has reiterated government's resolve to stick to the March 31st, 2018 deadline.
Nigeria
15 Mar 2018
14
The "Imported" Law On Imported Services: Analysing The Federal High Court's Decision In Vodacom V. FIRS
On 19 December 2017, the Federal High Court, Lagos ("FHC") per Kuewumi J., in Appeal No.: FHC/L/4A/2016, upheld the decision of the Tax Appeal Tribunal ("TAT") ...
Nigeria
14 Mar 2018
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