AMENDED FEDERAL HIGH COURT TAX PROCEDURE RULES IN NIGERIA: NEED FOR FURTHER REFORM

Abstract

Recently, the Chief Judge of the Federal High Court assented to a practice direction for quick dispensation of tax matters. However, the high court action has been provoking constitutional conundrum as the controversial rules have been stoking investment apathy and inclemency in our business milieu. This paper analyses the new judicial rules/practice directions and the powers of the Chief Judge to have made the extant rules. It further examines the legal framework of the rules in relation to effective case management system and determination of tax related matters. It also outlines the implications of the Practice Direction to administrative remedy of tax matters. The paper will rely the Federal High Court (Federal Inland Revenue Service) Practice Direction 2021 (referred to as Practice Direction 2021), including books, journal articles, newspapers, and internet. This paper also suggests laudable/plausible reforms.