Skip to main content
Perspective:
Perspective
13 Sep 2021
5 minute read

Federal High Court FIRS practice direction

Federal High Court FIRS practice direction
906 KB PDF

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.

Did you find this useful?

Yes
No

Thanks for your feedback

If you would like to help improve Deloitte.com further, please complete a 3-minute survey

Your feedback is important to us

To tell us what you think, please update your settings to accept analytics and performance cookies

Need help updating cookies?

Recommendations

Proposed communications tax bill: a case of discriminatory tax?

The proposed communication tax bill seeks to impose and collect communication services tax (CST or levy) on charges payable by consumers of electronic communication services in Nigeria (excluding private electronic communication services) at the rate of 9%.
Perspective
5 minute read

FIRS issues public notice on completion of Self-Certification Forms by Reportable Persons

The Federal Inland Revenue Service (FIRS) on 17 September 2020, released a public notice requesting all account holders with Reporting Financial Institutions (RFIs) to obtain, complete and submit Self-Certification Forms (SCFs) to their respective financial institutions
Perspective
5 minute read

Deloitte Tax Alert FIRS waives penalty and interest on accumulated tax liabilities

The major objective of the waiver (tax amnesty) is to promote voluntary compliance and consequently generate revenue for government which otherwise, could have been lost.
Perspective
5 minute read

Tax Operate

In modern economies, taxes are the most important sources of governments revenue for public spending and building infrastructure for the people.
Perspective
5 minute read