top of page

Tax Appeal Tribunal Rules Country-By-Country Reporting Regulations Unconstitutional & Nullifies Same


Navigating Jurisdictional Policies: TAT's Ruling on FIRS Segmentation Guidelines and CAMA Section 101
Tax Appeal Tribunal Rules Country-By-Country Reporting Regulations Unconstitutional and Nullifies Them

The Tax Appeal Tribunal(TAT) holding in Lagos Zone, in a recent judgement obtained by Hermon Legal Practioners between Checkpoint Software Technologies B.V. Nig. Ltd (Checkpoint) vs Federal Inland Revenue Service(FIRS), TAT/LZ/CIT/121/2022, held that the CBCR Regulation 2018, is unconstitutional, ultra-vires, null and void not being lawfully made by a duly constituted Board of the FIRS and also being in conflict with the Provisions of the FIRS Establishment Act. Download the publication to read more...




205 views0 comments

Comments


bottom of page