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Nigeria: Appellate tribunal decision, interest and penalty owed on unremitted taxes

Nigeria: Appellate tribunal decision

The Tax Appeal Tribunal sitting in Lagos issued a judgment in a case concerning the Lagos state tax authority’s assessment of interest and penalty related to unremitted amounts of withholding tax and employment-related tax.


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The taxpayer and the Lagos state tax authority agreed to the amount of tax owed but not remitted. However, the taxpayer contested the imposition of interest and penalty, asserting that the tax assessment was not final. The tribunal held that interest and penalty assessments can be made in situations when the underlying tax liability has not been settled.

Read a June 2019 report prepared by the KPMG member firm in Nigeria 

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