Expansion of the Statutory Deadline for Filing of Tax Objections

The Tax Appeal Tribunal (“TAT“) on 17.09.19, sitting in Lagos, in the matter of Earth Moving International v. Federal Inland Revenue Service1, delivered judgement to the effect that; (x) a Notice of Objection to a tax assessment via electronic means is valid; and (y) a worker’s strike action can extend the deadline required for the filing of a Notice of Objection.

The Federal Inland Revenue Service (“FIRS” or “the Respondent“) subsequent to an initial Notice of Assessment and the Appellant’s Notice of Objection to same, issued a Revised Assessment to the Appellant, which was delivered to the Appellant on August 29, 2018. The Appellant who was expected to communicate its objection to the Revised Assessment on or before September 28, 2018, sent an official email to the tax controller of the FIRS office where the Appellant’s file is domiciled on September 26, 2018, objecting to the Revised Assessment, and thereafter delivered the physical copy of the objection on October 02, 2019.

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