Taxpayer’s right to refund under the Nigerian law: a right in fact or privilege in camouflage?

Abstract

The need for a fair, equitable and legitimate taxation is paramount to the protection of human rights and national development. Unfortunately, a practical analysis of human rights issues in the Nigerian tax system seems to leave one in the limbo and confusing situation as to whether the so called taxpayer’s rights especially right to refund as stated in the Nigerian tax laws are actually a right or at best describe a mere privileges. The jurisprudence of this paper therefore is an examination of the actual legal status of the taxpayer’s rights to refund as stated in the Nigerian tax laws. Using doctrinal research method, the paper found that the said rights are curtailed and the practicability of most of them is difficult there by allowing for a breach with impunity by the tax authorities. To check this, the paper proffers some solutions in form of recommendations.

Keywords: Taxpayer’s Right, Nigerian Law, Privilege, Fact, Camouflage