Prosecution in Criminal Tax Proceeding in Nigeria, Legal Challenges

Tax, being a compulsory exertion by government on the citizen, is regulated by statute in which case citizens are to comply with. It is a strict liability offence which if it is demanded that you have not paid, the defence is for you to show you have paid. Be it an individual or corporate body. The...

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Bibliographic Details
Main Author: Rita Dashe Selkur
Format: Article
Language:English
Published: Nomos Verlagsgesellschaft mbH & Co. KG 2020-01-01
Series:KAS African Law Study Library
Online Access:https://www.nomos-elibrary.de/10.5771/2363-6262-2019-4-523