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Nigeria: Taxpayer can object to assessment by electronic or physical means (tribunal judgment)

Nigeria: Assessment by electronic or physical means

The Tax Appeal Tribunal (sitting in Lagos) on 17 September 2019 issued a decision concluding that a taxpayer can communicate its objection to a notice of assessment by electronic or physical means.


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The case is: Earth Moving International Ltd. v, Federal Inland Revenue Service

The tribunal found that the applicable provisions of the Companies Income Tax Act (CITA) do not prescribe the mode of objection in writing, and that a taxpayer may contest an assessment by a written notice forwarded to the tax authority by electronic or physical means.

Read a September 2019 report [PDF 166 KB] prepared by the KPMG member firm in Nigeria

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