Nigerian Taxation Law, Practice and Procedures Simplified
This book offers a simplified and straightforward introduction to the basics of Nigerian taxation. While discussing various laws, practices and procedures, it also addresses the latest amendments to Nigerian tax laws.The book begins by discussing the cent
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Nigerian Taxation Law, Practice and Procedures Simplified
Nigerian Taxation
Saka Muhammed Olokooba
Nigerian Taxation Law, Practice and Procedures Simplified
123
Saka Muhammed Olokooba Department of Business Law Faculty of Law University of Ilorin Ilorin, Nigeria
ISBN 978-981-13-2606-6 ISBN 978-981-13-2607-3 https://doi.org/10.1007/978-981-13-2607-3
(eBook)
Library of Congress Control Number: 2018957642 © Springer Nature Singapore Pte Ltd. 2019 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors, and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. This Springer imprint is published by the registered company Springer Nature Singapore Pte Ltd. The registered company address is: 152 Beach Road, #21-01/04 Gateway East, Singapore 189721, Singapore
This book is dedicated to Professor Abdulganiyu Ambali OON, Professor Abdulkareem Sulyman Age (Former and the Incumbent Vice Chancellors, University of Ilorin); Professor M. T. Abdulrazaq (My Mentor); and My Parents
Foreword I
The author writing a book on tax and tax laws in Nigeria is a welcome development. This book is particularly commendable because of the simplicity of its approach and presentation. I am therefore delighted to be given the privilege to write a foreword to the book. I am of the opinion that the book will provide the required knowledge to all forms of tax practitioners, both administrators and consultants, without leaving the taxpayers out of the knowledge circle. The reality of our time as a nation is the fact that we have to embrace, what I call, the “demand and supply of tax”. This is because, as the people are required to fulfil their civic responsibilities through tax payment, which we can refer to as the “supply of tax”, the governments that set up the tax authorities, on the other hand, are equally expected to make judicious use of the taxes collected to meet what I refer to as the “demand of tax”. The social contract is thus the guiding pri
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