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Protection of taxpayers’ rights electrónico Akinmade Ajibola

By: Ajibola, Akinmade.
Material type: ArticleArticlePublisher: 2021Subject(s): PROCEDIMIENTO ECONOMICO ADMINISTRATIVO | TRIBUNALES ECONOMICO ADMINISTRATIVOS | IMPUESTOS | RECLAMACIONES Y RECURSOS | CONTRIBUYENTES | DERECHOS | NIGERIA In: Bulletin for International Taxation v. 75, n. 9, September 2021 Summary: In this article, the author considers the issues that taxpayers can experience in commencing proceedings before Nigerian tax tribunals and courts, and particularly examines the procedure under which the Tax Appeal Tribunal may issue orders for the payment of security as a condition for the hearing of a tax appeal case
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Disponible únicamente en formato electrónico.

Resumen.

In this article, the author considers the issues that taxpayers can experience in commencing proceedings before Nigerian tax tribunals and courts, and particularly examines the procedure under which the Tax Appeal Tribunal may issue orders for the payment of security as a condition for the hearing of a tax appeal case

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