Taxpayer Rights – NBC Institute

PT – Nov 2024 – L2 – Q1b – Tax Decisions and Objections

Explanation of tax decisions and conditions under which objections to tax decisions are valid.

Question

b) Tax decisions by the Commissioner-General can lead to tax disputes. The taxpayer can object to a tax decision. Objection constitutes an inalienable right a taxpayer can exercise in any tax administration environment.

Required:

i) When do we say that the Commissioner-General has taken a tax decision?

ii) State FOUR circumstances under which an objection to a tax decision is considered valid before the Commissioner-General can act on it.

iii) What are the options available to the Commissioner-General when he receives an objection from a taxpayer?

Answer

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Tags: Commissioner-General, Compliance, Tax Decisions, Tax Objection, Taxpayer Rights
Level: Level 2

Topic: Tax Administration
Series: Nov 2024

TAX – May 2017 – L2 – SB – Q4 – Tax Dispute Resolution

Explanation of options available to the Revenue Authority and the taxpayer in tax disputes, including jurisdiction of appeals and court conditions.

Question

Jandon is a Nigerian who lived abroad for many years and recently returned to establish a business in Nigeria. He appointed your firm to audit his financial statements. Jandon prepared his own tax computations for the year ended December 31, 2014, and submitted the returns to the Revenue Authority. However, the tax returns have been disputed by the Revenue Authority.

Required:

a. Explain the options open to the Revenue Authority on receipt of a Letter of Objection. (2 Marks)

b. Outline the content of a Notice of Objection. (3 Marks)

c. Describe the jurisdiction of the Tax Appeal Tribunal. (6 Marks)

d. List the conditions to be fulfilled for an appeal to the Federal High Court to be valid. (4 Marks)

e. Identify the options available to an aggrieved taxpayer dissatisfied with the Federal High Court’s decision. (5 Marks)

Answer

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Tags: Federal High Court, Tax Appeal Tribunal, Tax Dispute, Taxpayer Rights
Level: Level 2

Topic: Tax Dispute Resolution
Series: MAY 2017

TAX – May 2023 – L2 – SC – Q5 – Taxation of Specialized Businesses

Explain solutions to multiple taxation and list causes.

Question

Multiple taxation is a tax regime under which various and similar taxes are imposed on taxpayers by different tiers of government. This has become a national problem discouraging taxpayers from performing their civic responsibilities. The 1999 Constitution of the Federal Republic of Nigeria seeks to eliminate multiple taxation at all levels of government as provided for in Part II, Paragraphs 7 to 10.

Required:

a. Explain FOUR Constitutional and other possible solutions provided on how to eliminate multiple taxes. (10 Marks)

b. State FIVE possible causes of multiple taxation. (5 Marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Civic Responsibility, Constitutional Law, Taxation Issues, Taxpayer Rights
Level: Level 2

Topic: Taxation of Specialized Businesses
Series: MAY 2023

PT – Nov 2020 – L2 – Q1d – Tax Administration

Explains the condition under which overpaid tax can be used to offset a liability in another tax category.

Question

Under what condition will a taxpayer who has overpaid tax in one tax type be used to offset another tax type or category?

Answer

Find Related Questions by Tags, levels, etc.

Tags: Overpaid Tax, Tax Category Offset, Tax Offsets, Taxpayer Rights
Level: Level 2

Topic: Tax Administration
Series: NOV 2020

PT – Nov 2024 – L2 – Q1b – Tax Decisions and Objections

Explanation of tax decisions and conditions under which objections to tax decisions are valid.

Question

Required:

i) When do we say that the Commissioner-General has taken a tax decision?

ii) State FOUR circumstances under which an objection to a tax decision is considered valid before the Commissioner-General can act on it.

iii) What are the options available to the Commissioner-General when he receives an objection from a taxpayer?

Answer

Find Related Questions by Tags, levels, etc.

Tags: Commissioner-General, Compliance, Tax Decisions, Tax Objection, Taxpayer Rights
Level: Level 2

Topic: Tax Administration
Series: Nov 2024

TAX – May 2017 – L2 – SB – Q4 – Tax Dispute Resolution

Explanation of options available to the Revenue Authority and the taxpayer in tax disputes, including jurisdiction of appeals and court conditions.

Question

Required:

a. Explain the options open to the Revenue Authority on receipt of a Letter of Objection. (2 Marks)

b. Outline the content of a Notice of Objection. (3 Marks)

c. Describe the jurisdiction of the Tax Appeal Tribunal. (6 Marks)

d. List the conditions to be fulfilled for an appeal to the Federal High Court to be valid. (4 Marks)

e. Identify the options available to an aggrieved taxpayer dissatisfied with the Federal High Court’s decision. (5 Marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Federal High Court, Tax Appeal Tribunal, Tax Dispute, Taxpayer Rights
Level: Level 2

Topic: Tax Dispute Resolution
Series: MAY 2017

TAX – May 2023 – L2 – SC – Q5 – Taxation of Specialized Businesses

Explain solutions to multiple taxation and list causes.

Question

Required:

a. Explain FOUR Constitutional and other possible solutions provided on how to eliminate multiple taxes. (10 Marks)

b. State FIVE possible causes of multiple taxation. (5 Marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Civic Responsibility, Constitutional Law, Taxation Issues, Taxpayer Rights
Level: Level 2

Topic: Taxation of Specialized Businesses
Series: MAY 2023

PT – Nov 2020 – L2 – Q1d – Tax Administration

Explains the condition under which overpaid tax can be used to offset a liability in another tax category.

Question

Under what condition will a taxpayer who has overpaid tax in one tax type be used to offset another tax type or category?

Answer

Find Related Questions by Tags, levels, etc.

Tags: Overpaid Tax, Tax Category Offset, Tax Offsets, Taxpayer Rights
Level: Level 2

Topic: Tax Administration
Series: NOV 2020

Question Tag: Taxpayer Rights

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PT – Nov 2024 – L2 – Q1b – Tax Decisions and Objections

Explanation of tax decisions and conditions under which objections to tax decisions are valid.

TAX – May 2017 – L2 – SB – Q4 – Tax Dispute Resolution

Explanation of options available to the Revenue Authority and the taxpayer in tax disputes, including jurisdiction of appeals and court conditions.

Required:

TAX – May 2023 – L2 – SC – Q5 – Taxation of Specialized Businesses

Explain solutions to multiple taxation and list causes.

PT – Nov 2020 – L2 – Q1d – Tax Administration

Explains the condition under which overpaid tax can be used to offset a liability in another tax category.

PT – Nov 2024 – L2 – Q1b – Tax Decisions and Objections

Explanation of tax decisions and conditions under which objections to tax decisions are valid.

TAX – May 2017 – L2 – SB – Q4 – Tax Dispute Resolution

Explanation of options available to the Revenue Authority and the taxpayer in tax disputes, including jurisdiction of appeals and court conditions.

Required:

TAX – May 2023 – L2 – SC – Q5 – Taxation of Specialized Businesses

Explain solutions to multiple taxation and list causes.

PT – Nov 2020 – L2 – Q1d – Tax Administration

Explains the condition under which overpaid tax can be used to offset a liability in another tax category.

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PT – Nov 2024 – L2 – Q1b – Tax Decisions and Objections

Explanation of tax decisions and conditions under which objections to tax decisions are valid.

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TAX – May 2017 – L2 – SB – Q4 – Tax Dispute Resolution

Explanation of options available to the Revenue Authority and the taxpayer in tax disputes, including jurisdiction of appeals and court conditions.

Required:

You're reporting an error for "TAX – May 2017 – L2 – SB – Q4 – Tax Dispute Resolution"

TAX – May 2023 – L2 – SC – Q5 – Taxation of Specialized Businesses

Explain solutions to multiple taxation and list causes.

You're reporting an error for "TAX – May 2023 – L2 – SC – Q5 – Taxation of Specialized Businesses"

PT – Nov 2020 – L2 – Q1d – Tax Administration

Explains the condition under which overpaid tax can be used to offset a liability in another tax category.

You're reporting an error for "PT – Nov 2020 – L2 – Q1d – Tax Administration"

PT – Nov 2024 – L2 – Q1b – Tax Decisions and Objections

Explanation of tax decisions and conditions under which objections to tax decisions are valid.

You're reporting an error for "PT – Nov 2024 – L2 – Q1b – Tax Decisions and Objections"

TAX – May 2017 – L2 – SB – Q4 – Tax Dispute Resolution

Explanation of options available to the Revenue Authority and the taxpayer in tax disputes, including jurisdiction of appeals and court conditions.

Required:

You're reporting an error for "TAX – May 2017 – L2 – SB – Q4 – Tax Dispute Resolution"

TAX – May 2023 – L2 – SC – Q5 – Taxation of Specialized Businesses

Explain solutions to multiple taxation and list causes.

You're reporting an error for "TAX – May 2023 – L2 – SC – Q5 – Taxation of Specialized Businesses"

PT – Nov 2020 – L2 – Q1d – Tax Administration

Explains the condition under which overpaid tax can be used to offset a liability in another tax category.

You're reporting an error for "PT – Nov 2020 – L2 – Q1d – Tax Administration"

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