By section 272 of the 1999 Constitution of the Federal Republic of Nigeria (as amended), state high courts have wide jurisdiction over civil and criminal matters.[2] Evidently in line with this provis...
Is a CITN License Required to File Tax Returns? A Review of the ICAN v. FIRS & CITN Case – Olukolade Ehinmosan
Dating as far back as 2003, the Institute of Chartered Accountants of Nigeria (ICAN) and the Chartered Institute of Taxation of Nigeria (CITN) have been at loggerheads over the appropriate body to reg...
Towards an efficient Tax Legislative Environment: Revisiting the Judicial Challenges of the Vat & Tat Tribunals, and Other Laws – Olukolade Ehinmosan
On 25th May 2009, the Ibadan Judicial Division of the Court of Appeal held that the VAT Tribunal was not an administrative Tribunal since appeals from it did not lie to the Federal High Court (FHC), a...