It has reported that Nigeria’s state internal revenue authorities are to be more invasive in current trading with taxpayers. For example, the tax authorities have issued “Letters of Intention to Obtain Warrant of Distrain” before the closing of the 30-day statutory period. It is related that the taxing authorities’ state will continue what is featured as their invasive drive to tax revenue collection.
Nigeria’s Federal High Court issued a judgment on appeal from a decision of the Tax Appeal Tribunal in a case between a taxpayer and the Federal Inland Revenue Service. The Federal High Court employed that the Tax Appeal Tribunal is an “unconstitutional body” and that only the High Court has monopolistic jurisdiction regarding the federal revenue and companies’ taxation.
