Case 05Tax disputes in Nigeria
Challenging an additional tax assessment, from objection to tribunal.
Following an audit, a client received a significant additional assessment. We tested the assessment on its law and its numbers, then took the dispute forward.
- Client
- Multinational subsidiary (confidential)
- Sector
- Manufacturing
- Practice
- Tax
- Jurisdiction
- Nigeria
The brief
After a tax audit, the revenue authority issued our client with an additional assessment. The client believed both the basis and the amount were wrong, and that paying it would set a precedent for later years.
Our advice
- 01
Assessment review
Testing the assessment against the statute, the audit findings and the client’s records.
- 02
Objection
Filing a timely notice of objection setting out the grounds of challenge.
- 03
Negotiation
Engaging with the revenue authority to narrow the issues in dispute.
- 04
Tribunal proceedings
Taking the outstanding issues before the Tax Appeal Tribunal.
Outcome
The disputed issues were narrowed significantly before the hearing, and the client’s position for later years was protected.