Olukolade O. Ehinmosan BACKGROUND In 2021, the Tax Appeal Tribunal (TAT) amended its rules, with the new rules cited as…
Olukolade O. Ehinmosan BACKGROUND In 2021, the Tax Appeal Tribunal (TAT) amended its rules, with the new rules cited as…
Olukolade Ehinmosan[1] Contributor Introduction Value-Added Tax (VAT) compliance is a major item in the monthly…
Olukolade O. Ehinmosan[1] Contributor Revisiting The 2012 Judgment Of The Tax Appeal Tribunal In Halliburton V. Firs…
Olukolade Ehinmosan O. Ayinde INTRODUCTION On 6th February 2023, the Federal Inland Revenue Service…
Background A major characteristic of tax administration in developed climes is its scientific, systematic, and logically justifiable approach. In other…
Introduction In 2011, the Federal Government of Nigeria (FGN), in a bid to boost investment in bonds in Nigeria, issued…
Introduction: A fundamental principle of taxation is certainty. In corporate tax terms, this presupposes corporate entities should be clearly informed…
Introduction Only few occasions could ever be more certain than death and taxes. In advanced commercial climes in fact, failure…
Introduction In 2011, the Federal Government of Nigeria (FGN), in a bid to boost investment in bonds in Nigeria, issued…
Introduction On 10th November 2021, the Federal Inland Revenue Service (FIRS) issued a fresh Information Circular on Extension of the…