A recent front page item conveyed the intent of Nigerian government to take concerted action, pursuant to the National Tax Policy, against multiplicity of taxes and outsourcing of tax collection by States by leveraging legislation such as the Taxes and Levies (Approved List for Collection) Act, Cap. T2 2004 and administrative instruments, specifically the issuance of Executive Order by the President. See The Guardian of 22/10/2013. Whilst this declaration of intent sends the right investment (and very welcome) signals, there would be challenges along the way, including constitutional provisions; but those would be the subject of discussion for another day. Incidentally, Taxspectives’ inaugural piece was on outsourced tax collection (ThisDay Lawyer 8/9/2009, p.vi). Editorials like ‘To Stop Multiple Taxation’ (The Guardian 11/11/2003) underscore the importance of issues around the recent declaration.
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