Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings

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Open Access

|Nov 2020

References

1. Garner, B.A., (ed) (2017). Black’s Law Dictionary, 10th ed (USA; Thomson Reuters, St Paul M N, 2014) P.1688.
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2. Ayua, I. A., (1966). Nigerian Tax Law (Ibadan: Spectrum’s law publishing, 1996) P.9.
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3. Constitution of the Federal Republic of Nigeria 1999 (CFRN) as amended, S. 24(F)
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4. Umenweke, M. N., Bielu, K.J., (2013). The Best of judgment Assessment by Nigeria Tax Authorities-An Affront to the Rules of Natural Justice? In Multidisciplinary Essays in Honour of BC Egboka; C Arinze-Umobi and F Anyaogu (ed) (Awka: Amaka Dreams Ltd, 2013) pp. 125-145.
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DOI: https://doi.org/10.2478/jles-2020-0018 | Journal eISSN: 2457-9017 | Journal ISSN: 2392-7054

Language: English

Page range: 156 - 172

Submitted on: Aug 1, 2020

Accepted on: Oct 1, 2020

Published on: Nov 7, 2020

Published by: Vasile Goldis Western University of Arad

In partnership with: Paradigm Publishing Services

Publication frequency: 1 issue per year

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© 2020 Kachi Bielu John, published by Vasile Goldis Western University of Arad
This work is licensed under the Creative Commons Attribution 4.0 License.