Nigeria (NG)

Jurisdiction Overview

IDQuestionAnswer
407 *Are all court proceedings on criminal tax matters openly accessible to the public, and the public cannot be ordered to leave the court room by invoking tax secrecy, bank secrecy, professional secrecy or comparable confidentiality rules? No
 Data Date: 2018

Notes

 
According to Thomson Reuters Practical Law: "The Nigerian Constitution provides as a general rule that proceedings of courts and tribunals must be held in public. Hearings can be conducted privately in the interest of justice, defence, public safety, public order, public morality, the welfare of persons under the age of 18, protection of the private lives of parties, or to such extent as considered necessary by reason of special circumstances.[...] Private hearings are also conducted where a minister of the federal government or the commissioner of a state government satisfies the court that public hearing of a matter would not be in the public interest". This was confirmed by the Code of Criminal Procedure (Part 21): "Provided that the judge or magistrate presiding over such trial may, in his discretion and subject to the provisions of section 205 of this Act, exclude the public at any stage of the hearing on the grounds of public policy, decency or expedience". Given the weakest link rule of the financial secrecy index, we consider that tax proceedings are not open to the public.

Sources

Code of Criminal Procedure (2011), Part 21.
 
https://a.uk.practicallaw.thomsonreuters.com/w-017-3556?transitionType=Default&contextData=%28sc.Default%29
 
https://www.wipo.int/edocs/lexdocs/laws/en/ng/ng026en.pdf