| dc.contributor.author | Yinusa, Olumuyiwa | |
| dc.date.accessioned | 2021-09-14T11:52:10Z | |
| dc.date.available | 2021-09-14T11:52:10Z | |
| dc.date.issued | 2018-01 | |
| dc.identifier.uri | https://ir.nilds.gov.ng/handle/123456789/104 | |
| dc.description | This brief highlights problems posed by the law as the Establishment Act seems to create confusion on the applicable legal regime in the areas of personal income tax, capital gains tax and stamp duties payable by individuals and un-incorporated bodies. The brief concludes that the Act is a mixed grill and there is an urgent need to review and amend certain provisions of the Act to expressly exclude those aspects of Capital Gains Tax, Personal Income Tax Act and Stamp Duties Act in respect of which State Boards of Internal Revenue have been statutorily designated as the appropriate Tax Authorities. Likewise, there is need to harmonise the provisions of Sec 3 (2) (a) and Sec.11 (d) on the experience, qualifications and skills required of the Executive Chairman as the existing provision could create some problems for future appointment of an executive chairman of the FIRS. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Department of Economic and Social Research | en_US |
| dc.relation.ispartofseries | DESR-RESEARCH ISSUE Brief;Issue 1, No. 1 | |
| dc.subject | Federal Inland Revenue | en_US |
| dc.subject | Companies Income Tax | en_US |
| dc.title | Appraisal of the Federal Inland Revenue Service Establishment Act 2007: Need for Legislative Amendment | en_US |
| dc.type | Working Paper | en_US |
