Nigeria’s Federal High Court (FHC) delivered a key judgment on 30 October 2013 in a suit between TSKJ Contruces Internationals Sociadade Unipessoal LDA (TSKJ) and the Federal Inland Revenue Service (FIRS). The FHC upheld TSKJ’s appeal against the decision of the Tax Appeal Tribunal (TAT) which , ordered TSKJ to pay $12,924,947 as outstanding tax liabilities from 1997 to 2002 computed on recharges paid by TSKJ to its Nigerian subsidiary. Apart from affirming the deductibility of certain expenses, the key point of the decision was that the FHC held that the TAT lacked the jurisdiction to adjudicate over tax disputes relating to federal revenue and taxation of companies in Nigeria. This was considered contrary to the Constitution of the Federal Republic of Nigeria and the FHC ordered the Minister of Finance to disband the TAT.
Related Posts
Nigeria begins e-invoicing compliance monitoring ahead of July deadline
The Nigeria Revenue Service (NRS) has commenced compliance monitoring for large taxpayers under the National E-Invoicing & Electronic Fiscal System (EFS) regime, reminding in-scope taxpayers of the Public Notice issued on 17 February 2026
Read MoreNigeria, Portugal negotiating income tax treaty
Nigeria's Federal Ministry of Information and National Orientation announced on 17 July 2026 that officials from Nigeria and Portugal discussed bilateral relations, including progress toward concluding an income tax treaty, during the EurAfrican
Read MoreNigeria introduces green tax on imported vehicles as duty cuts take effect
Nigeria introduced a green tax surcharge on imported vehicles under its 2026 Fiscal Policy Measures, effective 1 July 2026. The Green Tax Surcharge imposes a 2% to 4% levy on imported high-engine vehicles. Collected by the Nigeria Customs
Read MoreHong Kong, Nigeria sign income tax treaty
Hong Kong’s government has announced that Hong Kong and Nigeria signed an income tax treaty on 13 July 2026, marking Hong Kong's 59th CDTA and fourth in 2026. The treaty allocates taxing rights between the two jurisdictions and reduces
Read MoreNigeria rolls out presumptive tax regime for informal sector, bans cash and roadblock collection
Nigeria's Joint Revenue Board published the Presumptive Tax Regulations, 2026, which were originally issued in the Official Gazette on 13 May 2026 and took effect from 1 January 2026. The Nigeria Presumptive Tax Regulations, 2026, serve as a
Read MoreNigeria: Tariff reforms, green tax framework enter into force
Nigeria's federal government has unveiled sweeping tariff restructuring and environmental tax measures set to commence on 1 July 2026, according to the 2026 Fiscal Policy Measures (FPM) circular issued by Minister of Finance Wale Edun. The
Read More