Federal Inland Revenue Service (Establishment) Act, 2007: Issues and Conflicts
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Date
2017
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College of Law, Kwara State University
Abstract
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
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Animashaun O.O and Odeku K O (2017): Federal Inland Revenue Service (Establishment) Act, 2007: Issues and Conflicts. In Changing Perspectives in the Law and Practice of Taxation in Nigeria: Essays in Honour of Professor M.T. Abdulrazaq In Oyesola Animashaun et al. (eds.) 140 -150. Lagos, LA.: Published by College of Law, Kwara State University. ISBN: 987-987-962-480-5