Nigeria: Security deposit before taxpayer can proceed with tax appeal (tribunal decision)

Burden of proof to convince tribunal that a security deposit is required before taxpayer files a tax appeal

Tribunal decision

The Tax Appeal Tribunal (Lagos) issued a decision in a case concerning certain procedural rules and specifically the burden of proof with regard to a security deposit required of taxpayers before they can proceed with a tax appeal.

In this case, the tax authority asserted that because the taxpayer failed to remit a security deposit, the taxpayer did not satisfy conditions for initiating a tax appeal.

The tribunal clarified that the tax authority has the burden of proof to convince the tribunal of the existence of conditions requiring the taxpayer to remit a security deposit before filing a tax appeal.

The case is: Investment Holdings Ltd. v. Federal Inland Revenue Service (8 March 2022) 

Read a March 2022 report prepared by the KPMG member firm in Nigeria


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