IN THE TAX APPEAL TRIBUNAL SOUTH EAST ZONE HOLDEN AT ENUGUTax Appeal • September 8th, 2022
This 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.
IN THE TAX APPEAL TRIBUNAL SOUTH EAST ZONE HOLDEN AT ENUGUTax Appeal • June 16th, 2022
This is an appeal brought by the Appellant against the Respondent’s Additional Assessment Notice dated 30th July, 2019 and Demand Notice dated 29th January, 2020, among other documents, informing the Appellant of its additional assessments on Companies Income Tax (CIT), Value Added Tax (VAT) and Education Tax (ET) liability for the period of 2013 – 2017. The Appellant commenced this appeal vide a Notice of Appeal dated and filed on 7th July, 2020 which was later amended by virtue of Amended Notice of Appeal dated and filed on the 7th October, 2020 which was duly regularized by an Order of this Tribunal made on 8th December, 2020. The Respondent opposed the appeal by originally filing a reply dated 13th of July, 2020 which was amended vide a Respondent’s Amended Reply dated and filed on 20th January, 2021.
