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 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
1.TAX APPEAL TRIBUNAL.
2.HIGH COURT.
3.COURT OF APPEAL.
4.SUPREME COURT OF NIGERIA
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