BALOGUNHAROLD

Case 05Tax disputes in Nigeria

Challenging an additional tax assessment, from objection to tribunal.

Following an audit, a client received a significant additional assessment. We tested the assessment on its law and its numbers, then took the dispute forward.

Client
Multinational subsidiary (confidential)
Sector
Manufacturing
Practice
Tax
Jurisdiction
Nigeria

The brief

After a tax audit, the revenue authority issued our client with an additional assessment. The client believed both the basis and the amount were wrong, and that paying it would set a precedent for later years.

Our advice

  1. 01

    Assessment review

    Testing the assessment against the statute, the audit findings and the client’s records.

  2. 02

    Objection

    Filing a timely notice of objection setting out the grounds of challenge.

  3. 03

    Negotiation

    Engaging with the revenue authority to narrow the issues in dispute.

  4. 04

    Tribunal proceedings

    Taking the outstanding issues before the Tax Appeal Tribunal.

Outcome

The disputed issues were narrowed significantly before the hearing, and the client’s position for later years was protected.