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West Atlantic Shipyard V Federal Inland Revenue Service: The Tax Appeal Tribunal’s Decision On Pre-Action Notices And Sueing Through Oil And Gas Export Free Zone Authority (OGEFZA)
The Appeal Process for tax disputes by aggrieved taxpayers was recently challenged in Tribunal by the Federal Inland Revenue Service (FIRS), in a bid to introduce technicalities that would have resulted in further prolonged proceedings for tax cases in Nigeria. The matter was the subject of a Preliminary Objection (PO) filed by the FIRS at The Tax Appeal Tribunal (TAT), South South Zone sitting in Benin, pertaining to West Atlantic Shipyard Limited (WAS) (Appellant/Respondent) v. FIRS (Applicant/Respondent) TAT/SS2/005/18.

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