Federal Inland Revenue Services's Infomation Power vis-a-vis secrecy regulation in Nigeria: A Critique

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dc.contributor.authorOlokooba S.M & Akintoye O.D
dc.date.accessioned2021-06-04T09:15:37Z
dc.date.available2021-06-04T09:15:37Z
dc.date.issued2015
dc.description.abstractThis paper critically examines whether seeking protection under the professional privilege could avail or protect the bankers just like the legal practitioner from divulging client information to FIRS. The finding of the paper reveals that, unlike the legal practitioners, the banker cannot avail himself this protection. However, in order to guarantee taxpayers right to notices, freedom of expression as well as right to privacy, apart from amendment of sections 26(2) Federal Inland Revenue Services Act and 47 (5) Personal Income Tax Act, the paper also recommends that the taxpayer should be allow to have access to a copy of the third party notice so as to know the information sought on them by FIRS and to be able to defend themselves.en_US
dc.identifier.citationEkiti State University Law Journalen_US
dc.identifier.issn1591-3921
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/5920
dc.language.isoenen_US
dc.publisherFaculty of Law, Ekiti State Universityen_US
dc.relation.ispartofseries6;
dc.subjectinformation powersen_US
dc.subjectbank secrecyen_US
dc.subjectprofessional privilegesen_US
dc.titleFederal Inland Revenue Services's Infomation Power vis-a-vis secrecy regulation in Nigeria: A Critiqueen_US
dc.typeArticleen_US

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