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Federal High Court FIRS practice direction

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 a Practice Direction. The Practice Direction became effective on 1 June 2021 and relates to tax matters administered by Federal Inland Revenue Service (FIRS). 

An in-depth analysis of the FHC Practice Direction 2021 reveals that it aims to provide a solution to issues the FIRS may have faced in the past with accessing taxpayers’ records/premises, freezing taxpayers’ bank accounts, or distraining taxpayers’ immovable properties.

However, the Practice Direction like other changes to the tax administration landscape requires wide stakeholder consultation to ensure it is fair, does not pose threats to the ease of doing business and does not strangle the businesses activities FIRS seeks to tax.

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