What is the Tax Appeal Tribunal?
It is a specialised body established to settle tax disputes arising from the administration (including assessment, payment and enforcement) of tax laws in Nigeria.
Can a taxpayer appeal a decision of the Tax Appeal Tribunal?
Yes. Appeals can be made to the Federal High Court on points of law within 30 days of the Tribunal’s decision.
Is a taxpayer required to make a mandatory deposit as a precondition for appeal to the Tribunal?
No. A taxpayer has the right to appeal a decision of the relevant tax authority to the Tax Appeal Tribunal once the established procedures for administrative resolution have been exhausted. There is no requirement for a mandatory deposit.
What is the treatment of dividends received by non-residents?
Dividends received by non-residents from Nigerian companies are subject only to withholding tax under the Nigeria Tax Administration Act 2025, with no further tax
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