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Please use this identifier to cite or link to this item: http://ngfrepository.org.ng:8080/jspui/handle/123456789/1218
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dc.contributor.authorNigeria Governors' Forum-
dc.date.accessioned2020-09-30T11:27:16Z-
dc.date.available2020-09-30T11:27:16Z-
dc.date.issued2020-04-
dc.identifier.citationNGF (2020) TAX DISPUTE RESOLUTIONen_US
dc.identifier.urihttp://ngfrepository.org.ng:8080/jspui/handle/123456789/1218-
dc.description.abstractThis document has been carefully put together to avail States, knowledge of the various legislative avenues provided for resolving tax disputes. It examines various areas of the tax system where disputes are likely to arise and the channels through which such disputes may be resolved. Disputes are bound to occur in the course of tax administration in the form of an objection to a tax assessment. Where such disputes are not properly managed they could lead to animosity between parties, taxpayer non-compliance and litigation costs – All of which affect the States’ efforts to improve internally generated revenue. It is therefore imperative that disputes are resolved in a timely and cost effective manner, to the satisfaction of all parties. This guide is to serve as an advocacy tool on approaches that can be adopted in resolving disputes, drawing from several years of case law relating to tax disputes. The guide also reflects State experiences and global best practices for tax dispute resolution guided by relevant provisions of the law.en_US
dc.language.isoenen_US
dc.publisherNigeria Governors' Forum Publishingen_US
dc.subjectTAXen_US
dc.subjectDISPUTEen_US
dc.subjectRESOLUTIONen_US
dc.subjectGUIDEen_US
dc.titleTAX DISPUTE RESOLUTION GUIDE (DRG)en_US
dc.typeWorking Paperen_US
Appears in Collections:STATE VERSION: NGF SFTAS TECHNICAL ASSISTANCE TOOLKITS

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