Integrating Alternative Dispute Resolution (Adr) In The Management Of Tax Disputes In Nigeria: Challenges And Way Forward (Series Two)
By Edim Effiong Edim DISPUTE RESOLUTION CHANNELS The Federal Inland Revenue Service (FIRS) and Internal ADR Companies Income Tax Act (CITA)[1] empowers the taxpayer to explore an administrative option in resolving a potential conflict where he disputes an assessment raised on his taxes through an objection raised against such an assessment. Similarly, the Personal Income…