UPDATE!
Recently, the Tax Appeal Tribunal (TAT) sitting at Enugu held that due process must be followed by tax authorities in demanding payment of taxes from taxpayers. This decision, made in the case of Polaris Bank PLC v Abia State Board of Internal Revenue (ABIR), reassures taxpayers that the tax authorities cannot impose demand notices on them, out of the blue.
FACTS
In this case, Polaris Bank received a demand notice for Pay As You Earn (PAYE), Witholding Tax, etc. from the ABIR after ABIR completed a tax audit on Polaris for the years 2006 – 2011. Polaris made an objection to the demand notice but later paid a part of the demanded taxes. ABIR later sent Polaris further demand notices and letters, giving Polaris seven (7) days in some instances and 48 hours in other instances, to pay up different taxes. ABIR stated that failure to pay the demanded sums would make the amounts final and binding on Polaris.

Source: The tax vile

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