Posted By: | December 08, 2020 |

Oando Plc vs. FIRS: Excess Dividends Tax Revisited

On 18th July 2014, the TAT (Lagos Zone) in TAT/LZ/011/2012, 012/2012 & 013/2012 resolved Oando's three consolidated appeals against FIRS' additional assessments for 2005-2007 YOA - on the basis of CITA's excess dividend tax (EDT) provisions - against the Appellant. Expectedly, the decision has attracted a lot of attention and enlightened commentary.

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