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