Nigeria: Taxpayers lacked standing to challenge oil and gas levy on contracts

A Federal High Court Yenagoa Judicial Division case challenging oil and gas levy on contracts

A case challenging oil and gas levy on contracts

The Federal High Court Yenagoa Judicial Division held that the taxpayers did not have standing to challenge the right of the Nigerian Content Development and Monitoring Board (NCDMB) to collect 1% of every contract awarded to any operator, contractor, sub-contractor in the upstream sector of the oil and gas industry, as it is empowered to do by its enabling statue—the Nigerian Oil and Gas Industry Content Development Act (NOGICDA).

The case is: The Incorporated Trustees of the International Association of Drilling Contractors, Nigeria v. NCDMB

Read a December 2023 report [PDF 484 KB] prepared by the KPMG member firm in Nigeria


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