Stephen Chima Arubike

Independent

SCHOLARLY PAPERS

3

DOWNLOADS
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in Total Papers Downloads

394

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Scholarly Papers (3)

New Value Added Tax Obligation on Consumers: Examining the Reverse Charge Mechanism in the Finance Act, 2019

Number of pages: 10 Posted: 09 Sep 2020 Last Revised: 29 Mar 2021
Stephen Chima Arubike
Independent
Downloads 133 (422,835)

Abstract:

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tax, value-added tax, reverse charge mechanism, tax compliance

New Value Added Tax Obligation on Consumers: Examining the Reverse Charge Mechanism in the Finance Act, 2019

Number of pages: 10 Posted: 29 Mar 2021
Stephen Chima Arubike
Independent
Downloads 47 (786,992)

Abstract:

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tax, value-added tax, reverse charge mechanism, tax compliance

2.

The Federal High Court (Federal Inland Revenue Service) Practice Directions, 2021: An Appraisal

Number of pages: 18 Posted: 20 Sep 2021
Stephen Chima Arubike, Marian Asuenimhen and Emeka Ezekwesiri
Independent, Independent and G. Elias & Co.
Downloads 131 (424,104)

Abstract:

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Practice Direction, Tax, Enforcement, Taxpayer

3.

Changing 'Gross Emolument' to 'Gross Income': Personal Income Tax Charge and Administration Issues

Number of pages: 10 Posted: 07 Feb 2022
Stephen Chima Arubike and Marian Asuenimhen
Independent and Independent
Downloads 83 (581,947)

Abstract:

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Tax, Personal Income Tax, Gross Emolument, Gross Income, Consolidated Relief Allowance.