Tax Liabilities of Educational Institutions in Nigeria – The “Public Character” Twist By Ayodeji Abdul

Tax Liabilities of Educational Institutions in Nigeria – The “Public Character” Twist By Ayodeji Abdul

In a recent decision, the Court of Appeal (COA) in the case between Best Children International Schools Limited (BCIS Ltd.) vs Federal Inland Revenue Service (FIRS) affirmed the decision of the Federal High Court (FHC) that BCIS Ltd is liable to Companies Income Tax (CIT) notwithstanding its status as an educational institution.