“TAX APPEAL PROCEDURE IN NIGERIA: REQUIREMENT FOR PAYMENT OF SECURITY DEPOSIT PRIOR TO FILING AN APPEAL AGAINST ADVERSE TAX ASSESSMENTS AND ADVERSE TAX RULINGS” (2023) UCC Law Journal, 3(1), pp. 152–181. Available at: https://journal.ucc.edu.gh/index.php/ucclj/article/view/1254 (Accessed: 28 September 2026).