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Aeta Publishers Nigeria Limited has released the 35th edition of the Tax Law Report of Nigeria (TLRN). The edition of the Tax Law Report of Nigeria (TLRN) comes with a succinct review and full report of Judgments and Rulings delivered by our courts on tax matters.
Some of the tax matters include: Constitution – whether the loading/off-loading, parking and control of traffic bye-law No. 8 of 2012 of the Abuja Municipal Area Council [which provides for corporate parking permit and prescribes annual fee payable therefor in the Schedule thereto] is inconsistent with the 4th Schedule to the 1999 Constitution (as amended).
Others are: pre -action notice – failure of a party to attach a pre action notice to an originating process filed against the Federal Inland Revenue Service; and taxing powers -whether the Area Council of the Federal Capital Territory can validly impose corporate parking permit fee set out in the paragraph 3 of the Schedule to the Loading/Off-Loading, Parking and Control of Traffic Bye-Law No. 8 of 2012.
It also looks at issues such as Value Added Tax (VAT) – Section 10 of the Value Added Tax Act – Whether a company must be registered for VAT purpose for it to be under obligation to deduct and remit Value Added Tax; on the applicability of destination principle in Nigeria; and Reverse Charge method of VAT collection – How and when applicable.
“The law report is a response to the growing need to have a specialised law reports in Nigeria vis a vis recent developments in this area of law. He noted that the report will be of immense benefit to Nigerians”, said Maxwell Ukpebor, editor in chief, Tax Law Report of Nigeria.
The Tax Law Report of Nigeria is a quarterly law report published by AETA Publishers Nigeria Limited coordinated by Adebiyi Tax and Legal and Aeta Global Ventures. The edition is an improvement on the previous editions in form and substance and is of relevance to the lawyers, Tax consultants/ advisers, corporate organisations, tax authorities, teachers and students alike and bodies desirous of investing in Nigeria, he said.
