The core objective of the Practice Direction (PD) is to provide clarity regarding the tax dispute resolution process before the Federal High Court and outline instances where the Federal Inland Revenue Service (FIRS) may enforce tax judgments or recover tax debts which have become final and conclusive. Such enforcement or recovery could be by way of:
- interim orders for forfeiture of taxpayer’s immoveable property and or for freezing a taxpayer’s bank account,
- ex-parte orders granting access to taxpayer information (kept in hard or digital / electronic formats) and / or access to business
premises and / or sealing the taxpayer business premises.
Other objectives of the PD include settlement of tax debts / liabilities, effective case management, expeditious resolution of tax disputes, promote electronic service of processes. The PD apply to both civil and criminal causes relating to tax matters.
Read our alert and a copy of the judgement below for details: