Nigeria: Transfer of taxpayer’s file between tax offices was illegal (Tax Appeal Tribunal decision)
A Tax Appeal Tribunal decision concerning the transfer of taxpayer’s file between tax offices
A Tax Appeal Tribunal decision concerning transfer of taxpayer’s file between tax offices
The Tax Appeal Tribunal Lagos Zone held that the transfer of the taxpayer’s file between tax offices, based on Federal Inland Revenue Service (FIRS) guidelines and regulations and without due consideration of the taxpayer’s registered address, was illegal.
Read a September 2023 report [PDF 1.1 MB] prepared by the KPMG member firm in Nigeria
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.