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Powers of Revenue Authorities to Call for Returns and Demand for Information under Sections 46 and 47 of the Personal Income Tax Act 1993
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Ifeanyi Ujah
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An Analysis of the Six-year Limitation Period for Tax Assessment in Nigeria
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Agbada Agbada
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The Robots Are Here: Gloomy Picture on Personal Income Tax for Nigerian States?
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Christopher Okafor
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The Constitutionality of the Administrative Penalties Under Sections 18 and 19 of the Finance Act 2023
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Ifeanyi Ujah
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A Review of the Withholding Tax Regime for Bonds in Nigeria
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Abdurrahman Salis
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Ayodele Kadiri
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Mergers Capital Gains Tax Relief: CGTA Section 32A — Repealed, Untouched, Needed?
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Professor Gbolahan Elias, SAN
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A Critique of the Deposit Requirement in Order V Rule 1 of the Federal High Court (Tax Appeal) Rules, 2022
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Ayolola Ayodeji
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Ijeoma Ubechu
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Muhammad Abdulmumin
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Counting the Cost and Consequences: Lessons for Nigeria from Canada, South Africa, and the UK, on Small Companies’ Income Tax Rates
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Stanley Omotor
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The Propriety of the ‘Comply Before Complain Rules’: Wherein Lies the Fundamental Rights of the Taxpayers?
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Ifeanyi Ujah
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Carbon Taxation as a Lever for Advancing Environmental Pollution Control in Nigeria
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Dr. Kayode Oyende
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The VAT War in Nigeria: An Analysis of the Likely Implications of AG Rivers State v FIRS
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Emma Ndiyo
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Attorney General of Rivers State v Federal Inland Revenue Service: Which Level of Government in Nigeria Has the Power to Impose or Collect Value Added Tax?
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Dr. Jude Odinkonigbo
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