Tax Alert

In this alert:

Tribunal upholds taxpayers’ right to fair hearing

The Tax Appeal Tribunal (Tribunal) has invalidated an Assessment Notice which was issued simultaneously with a Notice of Refusal to Amend (NORA), on the basis that it breaches the taxpayer’s constitutional right to fair hearing, and the procedure for tax assessment in the tax laws. 

See details in our alert below. 


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Taiwo Oyedele

Tax Leader, PwC Nigeria

Tel: +234 1 271 1700

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