TAX – May 2021 – L1 – SA – Q16 – Tax Administration and Enforcement

Objective question on the time allowed for appealing Lagos State Land Use Charge demand notices.

Question

Section 24(2) of Lagos State Land Use Charge Law 2018, states that the time allowed for an appeal to the tribunal shall be……………….after the date of delivery of the demand notices.
A. 90 days
B. 60 days
C. 45 days
D. 30 days
E. 14 days

Answer

Answer: D

Explanation: The correct answer is D. According to the Lagos State Land Use Charge Law 2018, appeals must be filed within 30 days of the date of delivery of the demand notice. This deadline ensures timely resolution of disputes regarding land use charges in Lagos State.

Reasoning: This time frame is designed to provide a reasonable period for taxpayers to respond to land use charge demands while ensuring that any disputes are addressed promptly through the tribunal.

Tags: Appeals, Deadlines, Lagos State, Land Use Charge, Tax Tribunal
Level: Level 1

Topic: Tax Administration and Enforcement
Series: MAY 2021

Uploader: Kwame Aikins