(College of Law, Kwara State University, 2017) *Animashaun O.O.* & Odeku K.O.
The chapter examines the Federal Inland Revenue (Establishment etc.) Act, 2007 and the inherent issues and conflicts therein. Using the extant statutes and case laws the chapter examines the pertinent sections of the 2017 Act and maintained that there are various inconsistencies which are not sustainable. It concludes that there is the need to amend or expunge the offensive sections of the Act