Salient Points About Tax Assessments in Nigeria: BOJ, NORA Etc.

17 Pages Posted: 14 Apr 2016

See all articles by Kome Oruade

Kome Oruade

The Write House; Assizes Lawfirm

Date Written: April 12, 2016


Tax assessment in Nigeria is governed by the various tax statutes. Caselaw demystifies and shapes these statutes so that they are easier to understand and implement. In this review, using Nigerian tax legislations and caselaw, I examine the Nigerian tax assessment regime under the following headings:

The validity of best-of-judgment assessments.

What amounts to a proper notice served on the taxpayer?

What happens when the tax authority fails to serve a notice of refusal to amend (NORA) a tax assessment?

Under what circumstances must, or should, tax authorities refund excesses?

What makes an assessment “final and conclusive”?

The Federal Inland Revenue Service (Establishment) Act (FIRS Act) provides for some of the issues highlighted above. Others are covered by the various tax laws. I will now consider them.

Suggested Citation

Oruade, Kome, Salient Points About Tax Assessments in Nigeria: BOJ, NORA Etc. (April 12, 2016). Available at SSRN: or

Kome Oruade (Contact Author)

The Write House ( email )

Royal Court
10 Ayodele Oso Street
Ilupeju, Lagos 100252
08060926746 (Phone)
08033412508 (Fax)

Assizes Lawfirm ( email )

Royal Court
Lagos, LA Lagos 110001

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