Nigeria (NG)

Jurisdiction Overview

408 *Are all court proceedings on civil 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


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". Given that government authorities have the power to declare hearings to be closed if they understand the matter is not in the public interest and considering the weakest link rule of the financial secrecy index, we consider that tax proceedings are not open to the public.