AN APPRAISAL OF OFFENCES AND PENALTIES UNDER THE NIGERIA INCOME TAX LAWS

• Title Page – – – – – – – – – i Declaration – – – – – – – – – ii Certification – – – – – – – – – iii Dedication – – – – – – – – – iv Acknowledgment – – – – – – – – v Table of Statutes – – – – – – – – vi Table of Cases – – – – – – – – vii Abstract – – – – – – – – – ix Table of Contents – – – – – – – – x

Chapter ONE

INTRODUCTION

• 1.0General Introduction – – – – – – – 1
• 1.1Introduction — – – – – – – – 1
• 1.2Objectives of the Research – – – – – – 3
• 1.3Scope of the Research – – – – – – 3
• 1.4Significance of the Study – – – – – – 3
• 1.5Research Methodology – – – – – – 4
• 1.6Organizational Layout of the Research – – – – 4
• 1.7Literature Review – – – – – – – 5

Chapter TWO

LITERATURE REVIEW

• 2.0General Outlook of the Tax Offences and Penalties – – 7
• 2.1Basis of Tax Offences and Penalties – – – – 7
• 2.2Statutory Tax Offences and Penalties – – – – 8
• 2.3Relationship between Tax Offences and Penalties – – 12

Chapter THREE

RESEARCH METHODOLOGY

• 3.0Examination of Tax Offences – – – – – 16
• 3.1Tax Offences under Nigerian Tax Law – – – – 16 3.
• 1.1Personal Income Tax Offences – – – – – 18 3.
• 1.2Company Income Tax Offences – – – – – 20
• 3.2Other Tax Offences – – – – – – – 25

Chapter FOUR

DATA PRESENTATION AND ANALYSIS

• 4.0Examination of Tax Penalties – – – – – 29
• 4.1Penalties under Nigerian Tax Law – – – – – 29 4.
• 1.1Legal Proceedings – – – – – – – 31 4.
• 1.2Monetary Penalties – – – – – – – 33 4.
• 1.3Distain of Property – – – – – – – 36
• 4.2Other forms of Tax Penalties – – – – – 37

Chapter FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

• 5.0Conclusion – – – – – – – – – 40
• 5.1Summary of Findings – – – – – – 40
• 5.2Suggestions and Recommendation – – – – 43