- 20 Marks
ATAX – Nov 2020 – Q6 – Tax Administration and Dispute Resolution
Discuss the tax administration structure in Nigeria and address concerns regarding multiple taxation.
Question
a. Ms. Lilian Abu is a Nigerian born with a British mother. She grew up and schooled in the UK after which she took up a job with Her Majesty Revenue and Customs (HMRC) as a revenue officer. She has been selected to join a team of international reviewers visiting Nigeria in the coming months under a project funded by the World Bank.
Lilian has contacted you as part of her initial research to understand the tax system in Nigeria ahead of her visit.
Required:
i. Discuss the structure of the tax administration system in Nigeria. (4 Marks)
ii. Discuss the functions of any TWO organs of tax administration in Nigeria. (8 Marks)
b. Lilian informed you that based on her Google searches, she had seen a lot of concerns being expressed by Nigerian taxpayers over multiple taxation.
Required:
Explain the concerns by Nigerian taxpayers over multiple taxation and outline the causes and possible solutions of multiple taxation in Nigeria. (8 Marks)
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