Rights and Obligations of Tax Authorities/Administrators Under the Nigerian Tax Charter

  • Saka Muhammed OlokoobaEmail author


At the completion of study in this chapter, it is expected of the readers to:

  1. i.

    know who Nigerian tax authorities/administrators are; and

  2. ii.

    be abreast with the rights and obligations of the Nigerian tax authorities/administrators.


Relevant Authorities and References for Further Reading


  1. Okupe v. FBIR: 4 TLRN. The court held in this case that tax assessment must not be used by the service as a weapon or means of punishment against taxpayers. The same decision was held in Okupe v. FBIR, 2 TLRN, pp. 128–129 (2011)Google Scholar
  2. ID Sam Nig Ltd v. Lagos State IRS: 5 TLRN. This case affirms that, the Service have statutory power to distrain (2011)Google Scholar


  1. Adedokun, K.A.: Enforcement and Recovery of Income Tax in Nigeria: Law, Practice and Procedure. Corporate Transactions Ltd (2010)Google Scholar
  2. Garner, B.A.: Black’s Law Dictionary, 8th edn. West Publishing Co. (2004)Google Scholar


  1. Elegbu, A.: “Are governors really empowered to outsource tax collection?” this day newspaper, 8th September, 2009Google 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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