TAX APPEAL AND OBJECTION PROCEDURE IN NIGERIA.
According to company income Tax Act-LFN-2004. When FIRS raise an assessment or raise additional assessment and the tax payer is not satisfy, he has to object. Condition for Valid objection. a)It must be in writing. b)It must contain the ground of objection. c)It must be made within 30 days of the receipt of the notice of assessment. When FIRS objects, it will raise a notice of refusal to amend. The tax payer is free to appeal within the stipulated time. HIERARCHY OF TAX APPEAL. 1.TAX APPEAL TRIBUNAL. 2.HIGH COURT. 3.COURT OF APPEAL. 4.SUPREME COURT OF NIGERIA Disclaimer: Obi Azubuike is not by this publication acting as a professional advisers and therefore not liable to any damage whatsoever for your acting or refraining to act based on this publication. Consult your professional for advice. Copyright(c)2015-Obi Azubuike