SOURCES OF TAX LAWS.
-STATUTE LAW -Act of parliament.
-CASE LAWS (judicial precedence)
-Customary laws.
-Circular by minister of Finance.
-Practices, Circulars and recommendations by tax authorities.
-Recommendations  by tax professional body.

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. 

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