The Chief Judge of the Federal High Court (FHC) of Nigeria, in line with Order 57 Rule 3 of the Federal High Court (Civil Procedure) Rules, 2019 (FHC Rules) on 31 May 2021, issued Practice Directions. The Practice Directions became effective on 1 June 2021 and relates to tax matters administered by Federal Inland Revenue Service (FIRS).
The FHC Practice Directions for FIRS seeks to provide solutions to challenges connected with access to taxpayers’ records and premises, placement of lien’s on taxpayers’ bank accounts or issuance of distrain orders on taxpayers’ immovable properties.
The Practice Directions, like other changes to the tax regulations, requires wide stakeholder consultation to ensure fairness and minimise unintended disruptions to legitimate businesses activities.
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