Statute-barred period for raising additional assessment (general rule) is:
A1 year from year of assessment
B6 years (or unlimited where fraud/wilful default)CORRECT
CIndefinite always
D30 days
CITNTax Audit
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Why the answer is B, and why the others tempt you.
Most Nigerian tax statutes provide a 6-year limitation, lifted to indefinite where there is fraud or wilful default.
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