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What is Limitation of Actions in Tax Matters about?
The document discusses the statute of limitations and its relevance to tax matters, emphasizing that legal claims must be filed within a specified time frame to avoid being barred. It outlines various limitation periods for different types of actions in Nigeria, particularly focusing on tax-related claims and the implications of under-assessment or erroneous repayments. Additionally, it highlights exceptions to these limitations in cases of fraud or neglect, which allow tax authorities to reassess and recov
- Author
- Akinola Oladimeji
- Language
- EN