Nigeria: State infrastructure maintenance and development levies enforced (Tax Appeal Tribunal decision)
Tax Appeal Tribunal sitting in Benin
Tax Appeal Tribunal sitting in Benin
The Tax Appeal Tribunal sitting in Benin held that it had jurisdiction to hear and determine claims by the Bayelsa State tax authority regarding the enforcement of Bayelsa State infrastructure maintenance and development levies, and that the taxpayer was liable for ₦264,000,000 (inclusive of interest and penalty) of such levies for the 2011 to 2018 tax years.
Read an April 2023 report [PDF 601 KB] prepared by the KPMG member firm in Nigeria
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