IN THE TAX APPEAL TRIBUNAL SOUTH EAST ZONE HOLDEN AT ENUGUTax Appeal • September 8th, 2022
Contract Type FiledSeptember 8th, 2022This is an appeal filed by the Appellant vide a Notice of Appeal dated 27th October, 2016 on 28th October, 2016 challenging the Respondent’s Demand Notice captioned “Final Assessment/Demand Notice on Outstanding Withholding Tax on MTN in Respect of Lease/Rental for the Period 2001 – 2014” dated 26th September, 2016 in the sum of N130,311,903.51 (One Hundred and Thirty Million, Three Hundred and Eleven Thousand, Nine Hundred and Three Naira, Fifty-One Kobo) for Withholding Tax covering the period 2001 – 2014. The Respondent filed Respondent’s Reply Acknowledging Receipt of Notice of Appeal dated 11th November, 2016 on 14th November, 2016 opposing the appeal.