Personal Income Tax Act
Taxation is an ever evolving and often controversial field. This book attempts a review of the major tax laws in Nigeria as well as the administrative structures and processes by which they are implemented. In doing this, it covers the essential background details, contextual definitions of terms, the basic rules of tax assessment, dispute resolution and enforcement.
The book further recognises the unique dynamics of tax legislation and administration in a federation where taxing powers are shared among federal, state and local authorities. The book is a product of the author’s many years of teaching Revenue Law and Tax Administration at the Department of Commercial and Industrial Law, Faculty of Law, University of Lagos combined with the author’s experience during his tenure as pioneer Special Adviser to the Governor of Lagos State on Taxation & Revenue. This book is bound to be of immense value to every stakeholder in the field of law of taxation and revenue.