Taxpayers Rights and Obligations Under the Nigerian Tax Charter

  • Saka Muhammed OlokoobaEmail author


The objective of this chapter is to examine who a taxpayer is and to expose the readers to different rights and obligations of taxpayers under the Nigerian tax laws. Therefore, at the completion of study in this chapter, readers are expected to:
  1. i.

    know who a taxpayer is and

  2. ii.

    know about taxpayer’s rights and obligations under the Nigerian tax laws.


Relevant Tax Authorities and Reference for Further Reading


  1. Okupe v. FBIR.: 2 TLRN where the court held that, non-service of the statutory notice of additional or revised assessment by the Service amounted to a breach of the taxpayers right. And that right of appeal is legislative safeguard against the excesses or likely abuse by officers of the Revenue Authority (2010)Google Scholar
  2. Addax Petroleum Development (Nig) Ltd v. FIRSC.: 7 TLRN 74 which established the fact that a tax appeal tribunal is an administrative tribunal set up to determine the correctness of assessment (2012)Google Scholar


  1. Abdulrazaq, M.T.: Principles and Practice of Nigerian Tax Planning and Management. Batay Law Publications Ltd Ilorin (1993)Google Scholar
  2. Adedokun, K.A.: Enforcement and Recovery of Income Tax in Nigeria: Law, Practice and Procedure. Corporate Transactions Limited (2010)Google Scholar
  3. Akintoye, O.D.: Examination of the powers of the federal inland revenue service and taxpayers rights in Nigeria, an Unpublished Ph.D. thesis, Faculty of Law, University of Ilorin (2015)Google Scholar
  4. Azuka, A.I.: Human rights and taxation: taxpayers have rights too! In: Agbonika, J.A.A. (ed.) Topical Issues on Nigerian Tax Laws and Related Areas. Ababa Press Ltd, Ibadan (2015)Google Scholar
  5. Bentley, D.: Taxpayers’ Right: Theory, Origin and Implementation. Kluwer Law International (2007)Google Scholar
  6. Hornsby, A.S.: Oxford Advanced Learners Dictionary of Current English, 7th edn. Oxford University Press (2005)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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