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Q’uranic References

Q 9:103

© Springer Nature Singapore Pte Ltd. 2019 179 S. M. Olokooba, Nigerian Taxation, https://doi.org/10.1007/978-981-13-2607-3 Index

A Aniyie Ifeaniyi Chukwu Azuka, 62 Ababa Press Ltd Ibadan, 5, 62 Annually, 15, 19, 50, 108, 151, 172 Abdulrazaq, M.T., 7, 20, 25, 89, 117, 170 Annual, 5, 7, 15, 68, 168, 170–172 Abifarin, F., 12 Annual payment, 5, 7 Abu Ubayd, 134 Annual returns, 68 Abu Zaria, 141 Ansel M Sharp, 21 Accountants, 5, 44, 45, 108 Appeals, 122, 124 Accounting, 43, 57, 66, 101, 152, 154, 155, Arogundade, J.A., 90 167, 168 Assets tax, 30, 38 Accruing in derive from brought into received Association of Nigerian Accountant (ANA), 44 in, 31 Attorney general federation, 78, 126 Adam Smith, 13, 150 Attorney-General of theFederation (AG-Fed), Adedokun, K.A., 74 126 Adesola, M., 7 Attorney general state, 126 Administration of Criminal Justice Act, 87 Automated Teller Machine (ATM), 35 Administrative assessment, 68, 113 Ayinla, L.A., 142 Adulthood, 10 Ayua, I.A., 5, 6 Advalorem, 35 Advocate Chambers Faculty of Law ABU B Zaria, 141, 142 Banking, 43, 152 Agbonika, J.A.A.A., 6 Banks, 36, 98, 174, 175 Ahmad, I.A., 141, 142 Batay Law Publication Ilorin, 7 Akanbi, M.M, 142 Beer, 12, 32 Akanle, O., 5 Beirut Darul-kutub, 132 Akintoye, O.D., 62 Bentley, D., 62, 70 Al –Asqalami, 133 Bhatia, H.L., 90 Al- hafiz ibn hajar, 133 Bill law Journal, 35 Al-Hikmah University Law Journal, 11 Bimbo, A., 39 Aliyu SUR, 133–136 Blacks Law Dictionary West Publishing Co. Allcrown’s Nig Ltd Lagos, 7 USA, 9, 74 American International Press New York, 9 Board, 13, 37, 47, 51, 54, 56, 63–66, 71, 78, Amina A ismail, 133, 134 84, 90, 97, 101, 108, 109, 115, 117, 127, Alternative Dispute Resolution (ADR), 163, 173, 175 141–144 BOFIA, 131

© Springer Nature Singapore Pte Ltd. 2019 181 S. M. Olokooba, Nigerian Taxation, https://doi.org/10.1007/978-981-13-2607-3 182 Index

Books and document, 72 Criminal Procedure Code, 87 Brett F. And Mahmood N., 137 Current English, 9, 32, 61, 83 Brightman, J., 118 Custom , 25 Bryan, A.G., 162 Butterworth and Co Publishers ltd, 9 D Davic C Milne, 38 C David Salter, 44 , 24, 32, 38, 120, 166 David Williams, 44 Capital Gains Tax Act, 32, 168, 169 Davis, 7 Capital Transfer Tax, 24 Dec-Sage Nig Ltd Lagos, 142 Categories of Nigerian , 29 Deputy Governor, 138 Central Bank of Nigeria (CBN), 131 Dictionary, 8, 9, 32, 83, 166 CFRN, 49, 50 Director, 99, 100, 108, 117 Chairman, 53, 121, 123, 125, 127 , 13, 24, 25 Chambers Dictionary, 8 Disclosure of confidential information and Chambers Harrap Publishers Ltd, 8 punishment, 90 Charges, 3, 5, 8, 14, 15, 30, 53, 170 Distrait, 144 Charles A. Register, 12 District Heads, 14 Chattered Institute of Bankers of Nigeria Duty of confidentiality, 76 (CIBN), 44 Chattered Institute of Taxation of Nigeria E (CITN), 44, 55, 57, 173 Economist, 5 Chief Inspector of , 73 Electronic law, 107, 111, 112 Chris Whitehouse and Elizabeth Stauart Buttle, Elegbu, A., 79 9 Eleojo Enencha, 142 Cigarette, 32 Elizabeth A Martin & Jonathan, 8 C.I.T.A, 65, 84, 99, 131, 170, 173 England, 34 CIT Act, 93 Evasion, 12, 24, 77, 85, 89, 90, 95, 151, 153, Citizen, 3, 6, 10–12, 15, 22, 23, 30, 45, 46, 61, 155, 175 136, 138, 139 Evidence, 65, 73, 91, 108, 116, 118, 126, 152, Civilisation, 7, 67 164 Classification of tax offences, 84, 87 Exclusive legislative list, 13, 32, 34, 50, 137, Commissioner, 35, 37, 46, 117–119, 122, 138 139 Companies , 24, 31, 38, 62, 94, 99, Executive arm, 46 114, 131 Exercise duty, 25 Companies tax, 31, 154, 167 duty, 32 Company Reconstruction and Amalgamation, Extension of time, 65, 109, 115 36 Company tax, 93 F Compulsory, 4–10, 13–16, 24, 36, 70, 85, 133 Faculty of Law Unilorin, 3, 62, 141, 142 Compulsory extraction, 4 Faculty of Law, University of Ilorin, 3, 62 Concurrent legislative list, 13, 137, 139 False declaration, 92 Constitution, 13, 45, 46, 49, 50, 52, 53, 62, Famakinwa VBA, 7 137–139, 143 Farayola, G.O., 7 Constitution of the Federal Republic of Federal, 3, 10, 14, 34, 37, 48–51, 64, 89, 111, Nigeria, 13, 50, 137, 139 126, 137, 153, 156, 173, 176 Convenience, 7, 125, 132, 150, 156 Federal capital territory, 109 Corporate taxation, 29, 31 Federal Executive Council (FEC), 46, 49, 165 Corporate transaction ltd, 39 Federal Government of Nigeria, 14 Costs, 34, 119, 126 Federal Govt, 13, 34, 36, 37, 52, 56, 78, 111, Counterfeiting documents, 92 176 Country, 5, 10, 11, 15, 22, 24, 31, 46, 49, 54, Federal High Court, 51, 53, 114, 123, 124, 126, 61, 125, 150, 161, 163, 164, 176, 177 127 Index 183

Federal Inland Act (FIRS), Ijaodola, R., 12, 155 109, 136 Immunityrights, 72 Federal Inland Revenue Service (F.I.R.S), 14, Imo state university, 142 47, 48, 51, 64, 65, 67, 72, 74, 108, 111, Impersonation of tax officer, 93 116, 119, 124, 126 Import duty, 30, 31 Federal legislatures, 13, 137 Incidence theory, 19, 24 Federal Ministry of Education, 117 Income Tax law, 5, 7 Federal Ministry of Finance, 12 Income theory, 19, 25 Federal Ministry of Information, 64 India Goodword books, 132 Fee, 3, 7, 14, 72, 120, 134 , 19, 25, 61, 95 Filling tax returns, 65, 67, 108, 109 Industries and Education Tax Act, 31 Finance, 11, 43, 46, 48, 51, 71, 131, 136, 137 Institute of chartered accountant of Nigeria, 44, Fine, 14, 64, 69, 83, 84, 87, 89–92, 94, 96–99, 157 102, 103, 119, 143 Interlocutory application, 126 FIRS, 54, 67, 69, 73, 74, 77, 88, 91, 92, 95, International institute of Islamic banking and 111, 121, 175 finance, 133, 134, 136 FIRS Act 2007, 88, 1221, 123 International institute of Islamic banking and FIRSEA, 68 finance kano, 134 Frans Vanistendael, 44 International Monetary Fund, 44 Ipaye Ade, 9 G Ipaye, A R., 9 Garner, B.A., 74 Ishaq, M.A., 136 Geoffery Morse, 4 Islamic finance, 131, 137–139 God, 138, 155 Islamic taxation, 131, 132, 138, 139 Golden rule of interpretation, 38 Governance, 3, 23, 137 J Government, 3–7, 9, 10, 12–15, 21–23, 31, 34, JAA nig Ltd Lagos, 94 36, 45, 46, 48, 50–52, 54, 56, 61, 71, 77, James Adebisi Ariwodola, 94 78, 111, 117, 137, 139, 149, 152–158, James M Henderson, 35 161, 162, 164, 166, 167, 169, 175–177 Jerusalem, 138 Governor, 46, 51, 71, 138 , 136 Grand Kadi, 138 Joint tax board, 13, 37, 55, 71 Gravitas Legal business resources ltd Lagos, 85 John, D.C. , 162, 176 Joseph Ayo Babalola Law Journal, 39 H Jubril, B.T. , 136 Hamidullah Muhammed, 135 Judgement and order, 75, 117 Hassan Yakubu, 135 Judicial officer, 64, 72, 138 Hassan, Y.B., 133 Judiciary, 46, 48, 51, 54 High Court of Lagos state, 44, 157 Juniper Publications Makurdi, 12 Hodder and Stoughton Auckland Publisher, 8 Justice Ibrahim tanko Muhammed, 141, 142 Holy Prophet Muhammed, 133 Hornby, A.S., 32, 150 K Hornby A.S Oxford Advanced Learners Kadis, 138 Dictionary of Current English, 32, 61, Kareem, K .A ., 39 83 Kharaj, 134, 136 Kluwer Law International, 62 I Kuwait international Islamic centre, 135 Ibadan safari books ltd, 14 Ibadan spectrum books ltd, 90 L Ibn Majah, 133 Ladan, M.T., 143 ICAN, 44 Lagos, 74, 152 Ife Juries Review, 39 Lagos Hybrid Consult, 39 Ifueko Omoigui Okauru A, 14 Lagos Spectrum Publisher, 16, 26 Igweike, K L., 85 Lagos state high court, 74 184 Index

Lap Lambert Academy publishing, 142, 144 Nigeria Criminal Justices System Law and Practice, 8, 162 Nigerian Institute of AdvancedLegal Studies Laws of Federation of Nigeria (2004), 33, 66, (NIALS), 16 68 Nigeria Institute of Advanced Legal Studies Laws of the Federation of Nigeria (LFN), 57, (NIALS) Lagos, 5, 7, 16 120, 166, 168, 169, 175 Nigerian Bar Association (NBA), 44 Lawyer, 5, 45, 127 Nigeria Tax Laws, 55, 57, 102 Legislative arm, 47, 52 Nigerian, 12, 19, 31, 49, 149–159, 161–165, Legislative authority, 4, 6 167–169, 173, 174, 176, 177 Lekan S. and Sunday O, 15, 20, 36 Nigerian banking sector, 39 Levies, 3, 5, 6, 8, 9, 13, 14, 53, 71, 111, 153 Nigerian Bar Association (NBA), 44 Levy, 3, 5, 7, 13, 30, 97, 133, 153 Nigerian constitution, 13, 45, 47, 52, 53, 62 Liquor, 32 Nigerian Services, 31 Literal Rule of Interpretation, 38 Nigerian law, 13, 55, 87 Local government, 46, 48, 52, 53, 72, 156 Nigerian National document, 38 Local government chairman, 53 Nigerian Taxation, 38, 39, 154 Local government council, 46, 53, 78, 169 Nigerian Tax Notes, 39, 170 Local Government Native Authorities, 14 Nigerian tax statute, 4, 56, 102, 107 London Oxford University Press, 90 Nike P, 14 London Sweet and Maxwell, 7, 38 Nolix Educational Publication Enugu, 6 Longman Chshire, 21 Non-Muslim, 134, 136 Notice of motion, 63, 76, 110, 115, 116, 120, M 121, 124, 126 Macmillan, 5 Nwanerie, A.C., 142, 145 Macmillan & Co New York, 13 Magaji, H.D.S., 142 O MA Ishaq, 136 Offence while armed, 93 Managing director, 174 Offensive, 93, 97 Mansurldri, 136 Okupe, 77 Mc Graw Hill, 12, 35 Ola.C.S., 5 Meades Committee Report, 13 Olokooba, S.M., 11, 39, 152 Mecca, 138 Olokooba S.M.and Suliat A. R Mrs, 39, 152 Minister, 48, 49, 64, 68, 71, 138 Oluwole, O., 7 Ministry of Finance, 48, 54 Orojo, J.O., 38 Minor tax offences, 86, 99 Oxford Law Press, 8 Mischief Rule of Interpretation, 38 Oxford University Press, 32 Muslim, 133, 134, 138 P N Paris Centre for Tax Policy Administration, 62 Nation, 6, 9, 11, 12, 25, 49 Paul Minn, 32 National Assembly, 13, 14, 32, 47, 48, 50, 52, Paul W. Grimes, 12 120, 137, 155 Pay As You Earn, 99, 152, 155 National Council of States, 46, 48, 49 PAYE, 99, 101, 109, 152, 155 National Economic Council, 46, 48, 49 PAYE regulation, 24, 100, 109 National Tax Policy, 4, 12, 46, 47, 50 Pechman, J.A., 8, 17 Nationhood, 12 Penalties, 101 New Delhi, 35 Penalty for offences, 94 New York convention, 142 Personal Income Amendment Act, 30 Nigeria, 12, 14, 15, 24, 26, 29–32, 34, 43–51, Personal Income Tax, 30, 38, 67, 74, 108, 109, 54–57, 61, 71, 73, 78, 84, 88, 89, 92, 99, 116, 152, 163, 164, 166, 167, 169 102, 108, 110, 112, 125, 131, 137, 138, Personal Income Tax Act (PITA), 31, 69, 94, 141, 143, 149–159, 161–169, 173, 174, 99, 100, 166, 167 176, 177 Personal Taxation, 29, 30, 40 Index 185

Peter, D., 142 Severe tax crime, 89 Peter G Whiteman, 38, 39 Severe tax offences, 84, 85, 89 Petroleum Profit Tax, 30, 31, 109, 166 Seyi Ojo, 30 Petroleum Profit Tax Act, 31, 168 Shariah Court of Appeal, 138 Pilgrimage, 138 Shariah law, 138 PIT Decree, 30, 92 Shariah Penal System, 138 Plea bargaining, 141 Sheila Borne, 83 P. Ostien and Gamaliel, 138 Shola Animashaun, 162 Presidency, 48, 51 Silicon Publishing Company Lagos, 15 President, 46, 48, 138 Source of Nigeria Tax Laws, 55, 102 Prison decongestion, 143 Sovereign authority, 9 Prof Awwalu Yadudu, 144 Spectrum Law Publishing, 5 Prof UBA Nnabue, 142 Stakeholders, 43, 46–48, 51, 55, 56, 63, 150 system, 22 Stamp adjudication, 117 system, 20 , 25, 34–36, 50, 111, 117, 118 Public Officers’ Protection Act, 72, 121 State, 6, 8, 9, 12, 14, 35, 37, 38, 47, 51, 52, 71, Punishment, 77, 90, 92, 97, 990, 157 84, 109, 134–138, 152, 153, 156, 159, 162, 164, 168, 177 Q State assembly, 52 Quran, 134 State Board of Internal Revenue, 51 State government, 34, 35, 37, 71, 111 R State house of assembly, 52 Rate of tax (V A T), 33 State inland revenue service, 8 Re Krever andG Kewley, 137 State legislature, 13, 50, 137 Religion, 135, 137, 138 State ministry of finance, 48, 54 Richard E Quandt, 35 State tax board, 37, 47, 55 Right of forceful entry, 73 Stephen W Mayson, 38 Right to Appeal, 67 Stirling Horden publisher Ltd Lagos, 13 Right to assessment of income tax, 68 SUR Aliyu, 133 Right to bonus, 67 Sweet and Maxwell, 7, 38 Right to certificate, 65 Right to compound tax offences, 144 T Right to confidential information, 64 Tata MC Grawhill Educational Private ltd Right to defer payment, 65 India, 35 Right to Distrain, 74 Tax, 3–10, 12–14, 16, 19–25, 29, 31, 33, 34, Right to information, 73 38, 39, 43–45, 48–52, 54–57, 61–69, Right to legal presentation, 67 71, 74–79, 83–87, 89–92, 96, 98–103, Right to Privacy, 64 107–110, 112–114, 116, 120, 122, 123, Right to Refund, 63 125, 127, 131–138, 141, 143–145, Right to relief, 65, 66 149–159, 161–177 Right to tax certificate, 12 Tax academics, 5 Right to tax identification number, 65 Tax administration, 46, 48, 51, 54, 62, 76, 78, Right to VAT refund, 66, 175 84, 108, 111, 113, 114, 150, 152, 155 Rights and obligations, 61, 69, 71, 78 Tax advisors, 44 Rights in taxation, 62 Tax appeal commissioners, 122 Rights to notice, 62 Tax appeal tribunal, 45, 65, 67, 114, 121, 125, Riyadu:Darussalam publisher, 133 127 Taxation, 3, 5, 7, 13, 19, 21, 24, 29, 31, 32, 38, S 40, 43–47, 49, 51, 53, 55, 68, 69, 77, 83, Sabahuddin A., 132, 134, 140 87, 108, 111, 131, 132, 136, 137, 139, Sagriba tax publication Lagos, 30 149–151, 154, 156, 157, 162, 165, 166, SDA Act, 34, 37, 118 173, 174, 177 Services taxation, 45, 101, 136 186 Index

Tax authorities, 24, 47, 54–56, 62, 64, 69, 71, The New Oxford Dictionary of Current 74, 79, 84, 89, 107, 109, 110, 144, 150, English, 9 156–158, 164, 165 The New Webster’s Dictionary of English Tax clearance, 50, 65, 94, 111, 152, 155 Language, 9 Tax clearance certificate, 65, 94, 95 The punch newspapers, 14 Tax collectors, 14, 56, 72, 110 The state executive council, 52 Tax compliance, 50, 54, 56, 78, 83, 84, 102, Tobacco, 32 107, 111, 112, 127, 143, 145, 151–153, Tolls, 3, 14 176 Transactional taxation, 29, 31 Tax consultants, 14, 45, 55, 56 Tribunal, 45, 67, 113, 122–127 Tax criminality, 12, 22, 25, 75, 85, 151, 158, 159 U Tax enforcement, 29, 54, 84, 88, 127, 143, 145, Uchefula, C., 142 154 Umenweke M. N., 6 Taxes and levies (approved list for collection) UNCITRAL, 142 Act, 13, 53, 72, 111 Unijos Law Journal, 85 and punishment, 7 Unique taxpayer identification number, 55, 78 Tax fraud, 77, 78, 90 United Kingdom, 44 , 11, 163, 165, 170, 176 University of Ife press, 7 Tax identification number, 65 United States (US), 4, 90 Taxing power, 53, 137 Ushr, 133–135 Tax information circular, 39 Tax law, 15, 16, 29, 38, 39, 44, 46, 50, 53, 54, V 56, 64, 69, 71, 74, 85, 87, 89, 92, 94, 95, Value Added Tax (VAT), 14, 25, 30, 31, 33, 98, 102, 104, 112, 120, 122, 144, 154, 38, 66, 109, 125 157, 165, 177 Victor Thuronyi, 44 Tax litigation, 112, 155 Tax offensive, 93, 97 W Tax officers, 65, 68, 72, 78, 103, 113, 120, 153, Washington, DC, 8 154 West group St Paul Minn, 32 Taxmen, 56 West publishing co, 74 Taxpayer, 3, 14, 15, 19, 20, 23–25, 39, 47, What of Tax, 4 54–56, 61–66, 68, 69, 72, 73, 75–79, Who of Tax, 13, 14 84, 87, 90, 92, 93–94, 98, 101, 102, 107, Williams, W. D., 8 108, 111–114, 118, 122, 127, 132, 144, Withholding tax regulations, 109 152, 154, 156–158, 164, 170, 171, 175, Withholding tax system, 76 177 Taxpayers’ rights and obligations, 62 Y Tax practitioners, 5, 44, 45, 47, 56, 57, 127, Yusuf al Qardawi, 135 157 Tax stakeholders, 43, 56, 151 Z Teriba, O., 21 Zakah, 132, 133, 135 The Brookling Institutions Washington DC, 8 Zakariya, L K ., 39 The chambers dictionary, 8