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Taxpayers in Nigeria have had to grapple with conflicting interpretations of applicable statutory provisions, on the correct position of the law regarding the requirement to pay a security deposit for prosecution of tax appeals to the Tax Appeal Tribunal (“TAT” or t..
The Tax Appeals Tribunal (Amendment) Bill, 2021[1] (hereinafter, “the Bill”) proposes a raft of changes to the Tax Appeals Tribunal Act, 2013 (hereinafter, “the TAT Act”). The amendments are geared towards handing over the stewardship of the Tax Appeals Tribunal (hereinaf..
