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Buy custom A critical appraisal of the components of taxation in Nigeria and proposals for law reforms

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Topic: Business
Number of pages / Number of words: 11 / 3001
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The function of these Scrutineer Committees was to make recommendations in respect of assessment of profits of both individuals and limited companies to the Board. However, in practice the Committees were never used and so were abolished in the CITA 1990. But the PERSONAL INCOME TAX (PITA) makes provision in S 85 for a Joint Tax Board, whose function it was to advice the Federal Government in matters relating to tax...


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However, in practice the Committees were never used and so were abolished in the CITA 1990. But the PERSONAL INCOME TAX (PITA) makes provision in S 85 for a Joint Tax Board, whose function it was to advice the Federal Government in matters relating to tax. The Chairman of the Joint Tax Board was to also be the head of the Federal Board of Inland Revenue...


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