Ikeja : Legal questions on banks’ appointment as FIRS collecting agents (Ikeja) NGN 10
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The Federal Inland Revenue Service has intensified its drive to recover outstanding tax liabilities from taxpayers in default of tax obligations. To this end, FIRS has been writing to taxpayers’ bankers, appointing the banks as collecting agents, to collect outstanding tax liabilities from the taxpayers’ bank account balances. This is referred to as tax substitution. FIRS based its appointment of the banks as collecting agents on the provisions of Section 49 of the Companies Income Tax Act […] Price: NGN 10