Nigeria's Tax Appeal Tribunal recently issued a decision involving the statute of limitations and other issues in a state tax assessment case. The case concerned a bank in the state of Abia that was subject to a tax audit and issued an assessment for Pay-As-You-Earn (PAYE) taxes, staff development levy, and business premises levy amounting to NGN 1.5 billion for the years 2006 to 2011. The taxp…