Nigerian Tax System and Administration
ICAN Taxation

A tax clearance certificate issued by a tax authority covers:

A company must file its self-assessment return for a year of assessment within:

The basis of assessment for companies income tax is generally the:

Which of the following is NOT collectible by the Federal Inland Revenue Service?

A best of judgement assessment may be raised by the tax authority where a taxpayer:

A notice of objection to an assessment must be filed within:

(a) Distinguish between tax avoidance and tax evasion, and state two consequences of tax evasion under Nigerian law. (7 marks) (b) Outline the composition and four functions of the Joint Tax Board. (8…

Which of the following taxes is administered exclusively by the Federal Inland Revenue Service?

The Joint Tax Board is chaired by the:

A taxpayer who is dissatisfied with an assessment raised by the FIRS should first appeal to the:

Which principle of taxation requires that the amount, time and manner of payment of a tax should be clear to the taxpayer?

The residence of an individual for personal income tax purposes determines: