TAX APPEAL PROCEDURE IN NIGERIA: REQUIREMENT FOR PAYMENT OF SECURITY DEPOSIT PRIOR TO FILING AN APPEAL AGAINST ADVERSE TAX ASSESSMENTS AND ADVERSE TAX RULINGS. ucclj [Internet]. 2023 July 1 [cited 2026 July 29];3(1):152-81. Available from: https://journal.ucc.edu.gh/index.php/ucclj/article/view/1254