Strict construction of tax statutes

Related decisions

• ATTORNEY-GENERAL FOR RIVERS STATE V. FEDERAL INLAND REVENUE (2021)→

  Court

  Federal High Court (Port Harcourt Division)

  Judgment date

  9 August 2021

  Summary and analysis of the Federal High Court ruling in Attorney-General for Rivers State v. FIRS, addressing vital taxation and jurisdictional issues.

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  • 1999 constitution sections 251 and 295→
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  • Preliminary objection→
  • Withholding tax→