An appraisal of the law regulating the assessment and collection of personal income tax in Nigeria

An appraisal of the law regulating the assessment and collection of personal income tax in Nigeria

The article examined the fact an effective tax system largely depends on the administrative procedures that lead to its ultimate collection. Therefore, before taxes are eventually collected from taxable persons, the persons must first and fore-most, be assessed to tax based on their estimated earnings for the year under assessment.

In lucid preparation, case laws, reported and unreported cases, textbooks, and internet materials were consulted. It posited that such assessments may be conceded or disputed by the taxable person. Such disputes are adjudicated in a judicial or quasi-judicial manner before the tax assessed is ultimately paid.