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  • Writer's pictureGreatness Washington
    • Aug 26, 2023
    • 1 min read

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...




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