A Legal Critique of the Federal High Court (Federal Inland Revenue Service) Practice Directions, 2021 as it Relates to Taxpayers Rights

Authors

  • Nwankwo , Chioma Bernadine Nnamdi Azikiwe University, Awka, Anambra State, Nigeria,

Keywords:

Tax, Practice Directions, Federal High Court, Fairness, Justice, Speed, Tax administration

Abstract

There is no doubt that the Chief Judge of the Federal High Court (FHC) has ample powers under
Order 57 Rule 3 of the Federal High Court, Civil Procedure Rules 2019 to issue Practice
Directions as relates the speedy resolution of tax cases pending before the court. Guided by such
powers, the Chief Judge of the Federal High Court recently issued the Federal High Court
(Federal Inland Revenue Service) Practice Directions, 2021dated the 31st of May, 2021 which
became effective from the 1st of June, 2021. This write-up is therefore a legal critique of the said
Practice Direction as it relates to some areas which the author believes is not in tandem with the
powers availed the Chief Judge and therefore over reaching his powers and constituting serious
hardship to tax payers.
 

Author Biography

Nwankwo , Chioma Bernadine, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria,

Nwankwo , Chioma Bernadine LL.B, LL.M, BL, PhD is a Lecturer in the Department of Public and
Private Law , Faculty of Law, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria,
 

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Published

2022-03-01