June 2025 Technical Session Theme: Navigating the Nigerian Tax Statutes – Law as a Daily Tool for Tax Professionals Date: Saturday, 21st June 2025 Time: 8:00 PM (WAT) Platform: Virtual (Telegram – Taxmobile.Online Premium Community) Facilitator: Olatunji Abdulrazaq, CNA, ACTI, ACIArb (UK) Access: Exclusive to Premium Subscribers of Taxmobile.Online Session Focus This session explores how tax statutes form the foundation of daily tax practice in Nigeria. Participants will be guided through interpreting and applying key provisions of the Companies Income Tax Act (CITA), Value Added Tax (VAT) Act, and the Withholding Tax Regulations 2024, as well as how to use judicial precedents to build defensible tax positions. Learning Objectives Participants will gain practical insight to: ✅ Apply key provisions of CITA, VAT Act, and WHT Regulations 2024 ✅ How to Interpret ambiguous legal provisions ✅ Leverage judicial decisions to support tax arguments ✅ Construct and defend tax positions using legal reasoning and precedent Session Outline 1. Introduction: Law as a Daily Working Tool The importance of being statute-literate as a tax professional Understanding the hierarchy of tax laws in Nigeria 2. Core Statutes in Focus CITA – Sections 9, 13, 24,53,55 (Profits, Deductions, Assessments) VAT Act – Sections 2, 10, 15 (Taxable supplies,Taxable person,Exemptions, Cross-border services) WHT Regulations 2024 – Commencent date,Thresholds, exemptions, etc. 3. Interpreting Ambiguous Provisions Tools: Literal Rule, Mischief Rule, Purposive Approach, Ejusdem Generis Examples: “Services rendered in Nigeria”, VAT on exempt items Resources: FIRS Circulars, Explanatory Notes, Legislative History 4. Case Law Insights FIRS v. Vodacom – VAT on imported services Tetra Pak v. FIRS – Deductibility of expenses Checkpoint Software v. FIRS – Validity of FIRS-issued guidelines and Regulations Citibank v. LIRS – PAYE computations and taxpayer rights Key takeaways from relevant Tax Rulings 5. Defending Tax Positions Effectively Crafting well-reasoned, law-backed tax arguments Writing professional tax opinion letters Responding to tax queries and assessments with confidence Interactive Component Mini Case Study: VAT liability on cross-border services – apply law and precedent Group Engagement: Share real experiences resolving ambiguous tax provisions Resources You’ll Receive Lecture Notes Digest of Key Case Laws Statutory Interpretation Who Should Attend? Tax Professionals & Chartered Accountants Legal Practitioners & In-house Counsel Tax Administrators Business Owners & Compliance Officers Session Format Duration: 2 Hours Mode: Live Virtual Session on Telegram Replay Access: Available to Premium Subscribers Want to Join the Premium Community? Gain access to this session plus: more expert sessions this year Masterclasses and recorded archives Tax case studies and exclusive tax tools Annual Subscription: N50,000 Click here to subscribe:https://im.page/c466d424 Contact Us WhatsApp: +234 810 053 7180 Email: [email protected] Powered by Taxmobile.Online Advancing Tax Knowledge through Community, Advocacy, Research & Education (C.A.R.E)