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Constitutional Limits and Legislative Design: Jurisdictional Issues in Nigeria’s Emerging Tax Dispute Framework

  • lawhermon
  • Sep 30, 2025
  • 1 min read
The enactment of the Nigerian Tax Administration Act (NTAA) 2025 and the Joint Revenue Board Establishment Act (JRBEA) 2025 has re-opened fundamental debates on the jurisdiction of Nigerian courts in tax disputes. Central to this debate is the definition of “High Court” in section 147 of the Nigerian Tax Administration Act 2025, which expressly includes both the Federal High Court and the High Courts... Click the link below to continue reading
The enactment of the Nigerian Tax Administration Act (NTAA) 2025 and the Joint Revenue Board Establishment Act (JRBEA) 2025 has re-opened fundamental debates on the jurisdiction of Nigerian courts in tax disputes. Central to this debate is the definition of “High Court” in section 147 of the Nigerian Tax Administration Act 2025, which expressly includes both the Federal High Court and the High Courts... Click the link below to continue reading

 
 
 

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