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...
top of page
bottom of page
Commentaires