A reputable law firm in Enugu State, Obra Legal LP hosted a seminar on taxation.
![](https://thenigerialawyer.com/wp-content/uploads/2026/09/2026-IDRI-Masterclass.png")
The Managing Partner, Ikechukwu Onuoma Esq introduced the guests while giving a rundown of the programme.
The Chairman, TAT South-East Zone, Chukwuemeka Eze, who Led the discussion gave a historical background of the Personal Income Tax Act from the Land Revenue Proclamation Ordinance of 1904 to the Income Tax Management Act (ITMA) which metamorphosed into the extant Personal Income Tax Act which has undergone several amendments in 2011 under the Personal Income Tax (Amendment) Act and the Finance acts of 2019 & 2020.
Eze, also commented on the recent decision of Rivers’ state Federal High Court in AG Rivers v FIRS empowering Rivers state to collect VAT.
Mr. Chukwuemea Onyendi, an associate of KMPG who works in the audit department was also on the Panel of discussants.
He gave a rundown on how taxable income in the Companies Income Tax Act (CITA) and PITA are calculated.
He emphasized deductibles and capital allowances.
The question and answer session was very insightful as Chief Mrs. A.J Offiah, SAN pointed out some shortfalls of the Internal Board of Revenue in the assessment of taxable income.
For instance, some internal Revenue Service assesses persons who do not earn up to taxable income.
The Guests, Interns, and Associates of Obra Legal LP who were present also enjoyed the interactive session.
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