References

Anonymous, 2003. Punch news paper. Overhauling the Federal Inland Revenue Service (FIRS) will Boast Government Revenue, October 15th, pp: 20.

Naiyeju, K., 1996. Value Added Tax, the Facts of a Positives Tax in Nigeria. 1st Edn., Kupag Public Affairs, Lagos, pp: 97.

Ola, C.S., 1999. Nigeria Income Tax and Practice Heinemann Education Books. Law and Practice Co., Nigeria.

Seyi, O., 1993. Fundamental Principles of Nigeria. Tata Mcgraw Hill Publishing Co. Ltd., New Delhi.