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The Nigerian Tax Laws

  • Saka Muhammed OlokoobaEmail author
Chapter

Objectives

After studying this chapter, readers are expected to:
  1. i.

    be abreast with different tax laws in Nigeria, and

     
  2. ii.

    be exposed to the sources of Nigerian Tax Law.

     

Relevant Authorities and References for Further Reading

Cases

  1. Aderawos Timber Trading Co Ltd v FBIR (1966) LLR 195 That tax statute must be construed literally without any intendmentGoogle Scholar
  2. Akinosho v. Enigbokan (1955)21 NLR 88 That Golden Rule of Interpretation enjoins the court to go beyond the ordinary meaning of the words of the statute to ascertain the legislative intent as was done in as well as avoidance of absurdity in the statuteGoogle Scholar
  3. Alhaji Ibrahim and Alhaji Aliyu Ahmadu v. Governor of Kogi State (1960–2010)1, NTLR On the fact that tax statute is strictly and literarily construed without any room for intendmentGoogle Scholar
  4. Beck v. Smith (1836)2 M&W 191 The case where Golden Rule of Interpretation was formulatedGoogle Scholar
  5. Cape Brandy Syndicate v. IRC (1921)7 2 KB 403 That tax statute should be strictly and literarily construedGoogle Scholar
  6. Commissioner of Customs and Excise v. H.G. Kewly Ltd (1965)1WLR 786 On liberal interpretation of tax statuteGoogle Scholar
  7. Coltness Iron Company v. Black (1881), 6.A.C Wherein it was held that tax language must be found in a clear language of statute and construed within such languageGoogle Scholar
  8. Council of University of Ibadan v. Adamolekun (1967)1 ALL NLR 213 That Golden Rule of Interpretation enjoins the court to go beyond the ordinary meaning of the words of the statute to ascertain the legislative intent as was done in as well as avoidance of absurdity in the statuteGoogle Scholar
  9. Dent v. Moore (1919) CLR 316 at 324 Where it was held that an instrument which is not properly stamped is never the less effectiveGoogle Scholar
  10. Ekekengbo v. Fibresima(199403NWLR(pt335) 707. The courts held that administrative directions derives their validity from the principal enabling legislationsGoogle Scholar
  11. Halliburton West Africa Ltd v. Federal Board of Inland Revenue (1960–2010) 1NTLR 82–108, vol. 68 QB, p. 157. That tax statute must be construed strictlyGoogle Scholar
  12. Heydon’s case(1584)3 Co Rep 7, 35 Laid down the main purpose of using Mischief Rule of Interpreting a statuteGoogle Scholar
  13. Ishola v. Ajigboye(1994)6 NWLR (pt 352), at 62. The courts held that administrative directions derives their validity from the principal enabling legislationsGoogle Scholar
  14. Mason v. Motor Traction Co (1905)1 Ch 419. Establishes the fact that, the prohibition on admissibility of instrument not properly stamped does not extend to criminal proceedings, nor apparently to rent tribunals, since these are not court of lawGoogle Scholar
  15. Mayfair Property Co (1898) 2 Ch. 28 at 35. The main purpose of using Mischief Rule of Interpretation is at achieving the general policy of the statute by suppressing the evil the statute intended to avoidGoogle Scholar
  16. Okupe v. FBIR (1974) 4 SC 93. On the fact that tax statute is strictly and literarily construedGoogle Scholar
  17. Olanrewaju v. Oyeyemi (2001)2NWLR(pt 696). The courts held that administrative directions derives their validity from the principal enabling legislationsGoogle Scholar
  18. Osadebay v. A.G (Bendel)(1991)1 NWLR (pt 169)525 at 599–600 Tax information Circulars was held to be an administrative directionGoogle Scholar
  19. Mapp v. Oram (1968)3 ALL ER. On strict literal interpretation of tax statuteGoogle Scholar
  20. Pryce v. Monmoutshire Canal and Railway Companies (1879) 4 AC 197. On the fact that tax statute is strictly and literarily construedGoogle Scholar
  21. R v. Bangaza (1960)5 F.S.C. 1 That statute should be Interpreted literarily not withstanding it hardship effect on partiesGoogle Scholar
  22. Scottish Shire, Line Ltd v. Lethem (Surveyor of Taxes)(1912)6 Tax Cases 91 at 99 That tax statute can be interpreted to deduce the intention of the legislatureGoogle Scholar
  23. Suleiman v. Osideinde (1944)2 NWLR(pt 327). The courts held that administrative directions derives their validity from the principal enabling legislationsGoogle Scholar
  24. Styles v. Middle Temple Treasurer (1899) Established the fact that tax is a product of statute and that tax language must be found in a clear language of statuteGoogle Scholar

Books

  1. Abdulrazaq, M.T.: Principles and Practice of Nigerian Tax Planning & Management, 2nd edn. Stirling-Horden Publishers Ltd., Lagos (2013)Google Scholar
  2. Adedokun, K.A.: Enforcement and Recovery of Income Tax in Nigeria. Corporate Transaction Limited, Lagos (2010)Google Scholar
  3. Bimbo, A.: Legal status of tax information circulars. Nigerian Tax Notes. Lagos Hybrid Consult (2011)Google Scholar
  4. Hornby, A.S.: Oxford Advanced Learners Dictionary of Current English. Oxford University Press (2000)Google Scholar
  5. Henderson, J.M., Quandt, R.E.: Microeconomic Theory: A Mathematical Approach, 3rd edn., International Student Edition, Tata Mc Graw Hill Education Private Limited, New Delhi (2003)Google Scholar
  6. Lekan, S., Sunday, O.: Taxation: Principles and Practice in Nigeria. Silicon Publishing Company, Ibadan (2006)Google Scholar
  7. Ola, C.S.: Income Tax Law for Corporate and Unincorporated Bodies in Nigeria. Ibadan Heinemann Educational Books (1981)Google Scholar
  8. Olokooba, S.M.: Law of Taxation II. National Open University of Nigeria, Lagos (2010)Google Scholar
  9. Orojo, J.O.: Company Tax Law in Nigeria. Sweet and Maxwell (1979)Google Scholar
  10. Paul Minn Black’s Law Dictionary, 7th edn. West Group, St. Paul, Minn (1999)Google Scholar
  11. Whiteman, P.G., Milne, D.C.: Whiteman and Wheatcroft on Income Tax, 2nd edn. London Sweet and Maxwell (1976)Google Scholar
  12. Ojo, S.: Fundamental Principles of Nigerian Tax, (Evidenced in 269 Questions & Suggested Solutions), 2nd edn. Sagriba Tax Publication, Lagos (2003)Google Scholar
  13. Mayson, S.W.: Mayson on Revenue Law, 1988–89 edn. Blackstone Press Ltd., London (1980)Google Scholar

Journals

  1. Olokooba, S.M., Kareem, K.A., Zakariya, L.K.: Ambiguities in the Nigerian Tax Laws. Ife Juries Rev. 3(1) (2014)Google Scholar
  2. Olokooba, S.M., Shola Animashaun: Abuse of rights doctrine: a contending but not contentious doctrine in the cotemporary Nigerian tax Jurisprudence. BIU Law J. 2(1) (2015)Google Scholar
  3. Olokooba, S.M.: Tax information circulars: paraphernalia of aiding tax reporting and compliance in the Nigerian banking sector. Joseph Ayo Babalola Law J. 1(1) (2014)Google Scholar

Copyright information

© Springer Nature Singapore Pte Ltd. 2019

Authors and Affiliations

  1. 1.Department of Business Law, Faculty of LawUniversity of IlorinIlorinNigeria

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