Hamzzy

Lawyer |Tax Consultant | CAC Accredited Agent | Researcher

[Olalekan Hamzah @OlalekanHamzzy]

On the 2nd day of July, 2026, I was inducted as a member of the Institute of Chartered Secretaries & Administrators of Nigeria (ICSAN).

Alhamdulillah!!!

[Olalekan Hamzah @OlalekanHamzzy]

TAXDUCATION SERIES is an avenue created to enlighten the populace on the various tax heads in Nigeria, the statutory provisions and judicial pronouncements as well as the happenings in the area of tax.

Hamzat O. Azeez, Esq.

[Olalekan Hamzah @OlalekanHamzzy]

land law, however, it is not absolute as it is subject to some exceptions enumerated above.

H. O. Azeez, Esq.

[Olalekan Hamzah @OlalekanHamzzy]

However, this principle is subject to some exceptions which are: agreement of the parties; laches and acquiescence; and exclusion by statute. See the case of NEPA V. Amusa (1976) 12 SC 99.

In conclusion, Quic Quid Plantatur Solo Solo Cedit is a recognized principle under

[Olalekan Hamzah @OlalekanHamzzy]

The principle of ‘Quic Quid Plantatur Solo Solo Cedit’.

Quic Quid Plantatur Solo Solo Cedit means whatever is affixed to the soil belong to the soil.

It means that when a party is adjudged to be the rightful owner of the land in dispute, such land together with what is on it

[Olalekan Hamzah @OlalekanHamzzy]

The above cited provisions are innovative as they would enable the tax authorities to be up and doing. Additionally, the provisions signal an advancement in the Nigeria tax jurisprudence.

H. O. Azeez, Esq.

[Olalekan Hamzah @OlalekanHamzzy]

courier service or via electronic means, apply to the relevant tax authority for the revision and amendment of the assessment made upon it.”

“The relevant tax authority shall respond to the objection notice within 90 days otherwise the objection of the taxpayer shall be upheld.”

[Olalekan Hamzah @OlalekanHamzzy]

otherwise, the objection of the taxable person shall be upheld.

Section 41(1)&(6) of the Nigeria Tax Administration Act, 2025 provides that:

“Where a taxable person disputes a tax assessment, the taxable person may, by a written notice of objection delivered in person, by

[Olalekan Hamzah @OlalekanHamzzy]

TAXDUCATION SERIES II

Revision of Tax Assessment in case of Objection by a Taxable Person

Did you know that if a taxable person dispute a tax assessment by a notice of objection, the relevant tax authority is obliged to respond to the notice of objection within Ninety days,

[Olalekan Hamzah @OlalekanHamzzy]

DID YOU KNOW THAT:

Tax paid by a company is called Companies Income Tax;

Tax paid by an individual is called Personal Income Tax;

Tax paid on the disposal of asset is called Capital Gains Tax;

Tax paid on goods and services are called Value Added Tax;

[Olalekan Hamzah @OlalekanHamzzy]

A REVIEW OF THE JOINT REVENUE BOARD OF NIGERIA (ESTABLISHMENT) BILL

The bill aimed at establishing The Joint Revenue Board, The Tax Appeal Tribunal & The Office of the Tax Ombud, for the harmonization, coordination & settlement of disputes arising from revenue administration in

[Olalekan Hamzah @OlalekanHamzzy]

@eidfestlagos_ I want to believe that this time you will provide at least table water for the attendees. You cannot be taking 4k from people just to gain access to the venue alone.
Ma Salam!

[Olalekan Hamzah @OlalekanHamzzy]

Simple, explanatory, and direct response.
However, it must be noted that the jurisdiction of the Shariah Courts has been expanded to accommodate criminal matters especially in the North. This is courtesy of S. 277(1) CFRN 1999. Hence, the Shariah Penal Codes in the North.

[Olalekan Hamzah @OlalekanHamzzy]

My review of the Tax Reform Bills, particularly the Nigeria Tax Bill.

[Olalekan Hamzah @OlalekanHamzzy]

The Tax Reform Bills comprised of 4 Bills which are:

1. NIGERIA TAX BILL;

2. ASSESSMENT, COLLECTION OF, & ACCOUNTING FOR REVENUE... BILL

3.NIGERIA REVENUE SERVICE (ESTABLISHMENT) BILL; and

4. JOINT REVENUE BOARD, THE TAX APPEAL TRIBUNAL AND THE OFFICE OF THE TAX OMBUD BILL.

[Olalekan Hamzah @OlalekanHamzzy]

@access_more why did you want to deprive me of my money based on your own error. I regret banking with you and I will forever regret it.

[Olalekan Hamzah @OlalekanHamzzy]

There is a Yoruba adage which goes thus: 'bi idi ba baje to ni idi loun da'.

Now, the problem is hers. Nonetheless, I pray she recover from it.

[Olalekan Hamzah @OlalekanHamzzy]

See the case of Idehen v. Idehen. See also, S. 1 of the Wills Law of Lagos State.

Islamic Law Restrictions.
This provides that a person who immediately before his death was subject to Islamic Law cannot distribute more than one-third of his property in his will.

[Olalekan Hamzah @OlalekanHamzzy]

RESTRICTIONS

There also exist some restrictions on the Testamentary Capacity of the Testator which are:
1. Customary Law restrictions; &
2. Islamic Law restrictions.

Customary Law restrictions restrict the power of the Testator to give out a property that is subject to Custom.

[Olalekan Hamzah @OlalekanHamzzy]

THE CONCEPT OF WILL WRITING

Will is the declaration, in a prescribed manner, of the intention of the testator (the person making it), with regard to matters, which he wishes to take effect upon or after his death.

Therefore, we can say that a Will speaks from the death of