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TAX – May 2021 – L1 – SA – Q2 – Tax Administration and Enforcement

Multiple-choice question on identifying sources of tax laws in Nigeria.

Which of the following is NOT a source of tax laws in Nigeria?
A. Budget and pronouncement of relevant Ministries
B. The Constitution of the Federal Republic of Nigeria
C. Circulars issued by and practices of the Inland Revenue
D. Opinion of a local government chairman
E. Case laws

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TAX – May 2021 – L1 – SA – Q2 – Tax Administration and Enforcement

Multiple-choice question on identifying sources of tax laws in Nigeria.

Which of the following is NOT a source of tax laws in Nigeria?
A. Budget and pronouncement of relevant Ministries
B. The Constitution of the Federal Republic of Nigeria
C. Circulars issued by and practices of the Inland Revenue
D. Opinion of a local government chairman
E. Case laws

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