Nothing is certain except death and taxes. Benjamin Franklin, 1789 Introduction Payment of income taxes is inevitable and evasion of it is a criminal offence as provided in section 40 of the Federal Inland Revenue Service Act, 2007. The payment of income tax by a legal entity is a civic obligation as stipulated under Section…
The 1999 Constitution Section 318 (1) In this constitution, unless it is otherwise expressly provided or the context otherwise requires- (When reading the provisions/ sections of the 1999 Constitution, unless another definition has been given or based on the context in which it was written, the following words will have the following definitions attached to…
The 1999 Constitution Section 316 (1) Any office, court of law or authority which immediately before the date when this section comes into force was established and charged with any function by virtue of any other Constitution or law shall be deemed to have been duly established and shall continue to be charged with such…
The 1999 Constitution Section 315 (1) Subject to the provisions of this Constitution, an existing law shall have effect with such modifications as may be necessary to bring it into conformity with the provisions of this Constitution and shall be deemed to be – (Except the Constitution specifically provides, every law can be amended to…
The 1999 Constitution Section 312 (1) The electoral commission established for the Federation under any law in force immediately before the date when this section comes into force shall be responsible for performing the functions conferred on the Independent National Electoral Commission established by the provisions of this Constitution. (The electoral commission that was created…
The 1999 Constitution Section 308 (1) Notwithstanding anything to the contrary in this Constitution, but subject to subsection (2) of this section – (Despite anything which may be contrary to what has been stated in the 1999 Constitution concerning immunity of the office of the President, Vice President, Governor and Deputy to be sued but…
The 1999 Constitution Section 306 (1) Save as otherwise provided in this section, any person who is appointed, elected or otherwise selected to any office established by this Constitution may resign from that office by writing under his hand addressed to the authority or person by whom he was appointed, elected or selected. (Except when…
The 1999 Constitution Section 300 For the purposes of Chapter V of this Constitution, the Federal Capital Territory, Abuja shall constitute one Senatorial district and as many Federal constituencies as it is entitled to under section 49 of this Constitution. (For the purpose of law making i.e. the legislature, contained in Chapter V of the…
The 1999 Constitution Section 297 (1) There shall be a Federal Capital Territory, Abuja the boundaries of which are as defined in Part II of the First Schedule to this Constitution. (Abuja will be the Federal Capital Territory and its boundaries are defined under Part II of the First Schedule of the 1999 Constitution; )…
The 1999 Constitution Section 295 (1) Where any question as to the interpretation or application of this Constitution arises in any proceedingsin any court of law in any part of Nigeria (other than in the Supreme Court, the Court of Appeal, the Federal High Court or a High Court) and the court is of the…
