The rudiment of Nigerian Taxation

The Rudiments of Nigerian Taxation


This book is a product of several years of scholastic work of the author based on his experience on the field as a tax administrator and an examiner of the Chartered Institute of Taxation of Nigeria (CITN). It has 23 chapters covering various aspects of the Nigerian tax policy, law and administration. It is written for students, tax practitioners, tax administrators, judicial officers, tax appeal commissioners and those interested in improving their knowledge of the Nigerian tax system. This book is based on the position of tax laws and regulation as at 2014, following recent developments in the Nigerian fiscal landscape. The book is written in a simple, easy to understand language without sacrificing the technical nature of taxation.  Each chapter contains ample practical illustrations, questions and answers to further enrich the reader’s understanding.

“The book has come at the right time to fill the gaps in the existing literature following the recent amendments to the tax laws in Nigeria between 2007 and 2011. It is a must read for all .”  Chief Ayodele  O. Otitoju,  Chairman, Students’ Affairs & Examinations Committee, CITN, Lagos.


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