The Federal High Court (FHC or “the Court”) Lagos Judicial Division has ruled, in the case between, BJ Pumping Services SA Panama (BJ Pumping or “the Company” or “the Appellant”) and the Federal Inland Revenue Service (FIRS or “the Respondent”), that the tax laws do not require the Federal Inland Revenue Service (FIRS) to justify the imposition of any particular percentage of turnover in taxing foreign companies.
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