Non-remittance of PAYE and WHT in Nigeria

by Adetayo Adetuyi and Nnanke Williams

On 14 May 2019, the Tax Appeal Tribunal (TAT) sitting in Lagos, Nigeria, delivered a judgement in the case of Shell Nigeria Exploration and Production Company Ltd (SNEPCO) v Lagos State Board of Inland Revenue (LSBIR) where SNEPCO was the appellant and LSBIR was the respondent. The appeal centres on the determination of when a tax assessment becomes final and conclusive and whether penalties and interests which arise from unremitted PAYE and withholding taxes (WHTs) are payable consequent upon an objected demand notice.