Proper exercise of the powers of FIRS to freeze defaulting taxpayers’ accounts

FIRS

Section 31(1) of the Federal Inland Revenue Service (Establishment) Act, 2007 (the “FIRS Act”) empowers the Federal Inland Revenue Service (“FIRS” or the “Service”) to, by notice in writing, appoint any person to be the agent of a taxable person; if the circumstances specified in secti

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