The Administrative Penalties under the sections 18 and 19 of the Finance Act 2023 – Wherein lies the Constitutional Basis? Author: Ifeanyi Ujah, Associate, PUNUKA Attorneys & Solicitors Introduction: The recent Finance Act 2023 (FA3)[1] ushered in numerous fiscal changes in Nigeria. Just like previous Finance Acts, the FA3 amended several legislations.[2] In particular, sections …
More →Our Memberships
