id	sid	eid	entity	type
acarelar-2263	1	1	african	NORP
acarelar-2263	1	2	1	CARDINAL
acarelar-2263	1	3	2020	DATE
acarelar-2263	1	4	57	CARDINAL
acarelar-2263	1	5	nigeria	GPE
acarelar-2263	2	1	the year	DATE
acarelar-2263	15	1	1.	CARDINAL
acarelar-2263	15	2	nigeria	GPE
acarelar-2263	15	3	nigeria	GPE
acarelar-2263	18	1	monthly	DATE
acarelar-2263	19	1	each year	DATE
acarelar-2263	19	2	the year	DATE
acarelar-2263	19	3	nigeria	GPE
acarelar-2263	20	1	al-maseer	ORG
acarelar-2263	22	1	kachidobelu john bielu	PERSON
acarelar-2263	22	2	bl	GPE
acarelar-2263	22	3	llm	GPE
acarelar-2263	22	4	phd	PERSON
acarelar-2263	22	5	nnamdi azikiwe university awka	ORG
acarelar-2263	22	6	anambra state	GPE
acarelar-2263	22	7	nigeria	GPE
acarelar-2263	22	8	kj.bielu@uizik.edu.ng	ORG
acarelar-2263	23	1	1 k j	QUANTITY
acarelar-2263	23	2	4(1	CARDINAL
acarelar-2263	23	3	2000	DATE
acarelar-2263	23	4	53	CARDINAL
acarelar-2263	23	5	nigeria	GPE
acarelar-2263	23	6	1999	DATE
acarelar-2263	24	1	3	CARDINAL
acarelar-2263	24	2	lfn 20004	ORG
acarelar-2263	25	1	4	CARDINAL
acarelar-2263	25	2	2011	DATE
acarelar-2263	25	3	sixth	ORDINAL
acarelar-2263	25	4	2007,s.4	CARDINAL
acarelar-2263	25	5	2019	DATE
acarelar-2263	25	6	section 4 of vat	LAW
acarelar-2263	26	1	5	CARDINAL
acarelar-2263	26	2	2011	DATE
acarelar-2263	26	3	6	CARDINAL
acarelar-2263	26	4	7	CARDINAL
acarelar-2263	26	5	58	DATE
acarelar-2263	26	6	federation of nigeria	ORG
acarelar-2263	26	7	lfn 2004 8	ORG
acarelar-2263	26	8	ci lfn	PERSON
acarelar-2263	26	9	2004 9	DATE
acarelar-2263	26	10	area council trade	ORG
acarelar-2263	26	11	2016	DATE
acarelar-2263	26	12	2016	DATE
acarelar-2263	27	1	kuje area council	ORG
acarelar-2263	27	2	2012	DATE
acarelar-2263	28	1	m.i nig ltd	GPE
acarelar-2263	28	2	eti-osa	ORG
acarelar-2263	28	3	council & anor vol	ORG
acarelar-2263	28	4	8	CARDINAL
acarelar-2263	28	5	389	CARDINAL
acarelar-2263	28	6	aedc plc	ORG
acarelar-2263	28	7	2019	CARDINAL
acarelar-2263	28	8	41	CARDINAL
acarelar-2263	28	9	aedc plc	ORG
acarelar-2263	28	10	kuje area council	ORG
acarelar-2263	28	11	2019	CARDINAL
acarelar-2263	28	12	42	CARDINAL
acarelar-2263	28	13	25	CARDINAL
acarelar-2263	29	1	10	CARDINAL
acarelar-2263	29	2	2011	DATE
acarelar-2263	29	3	3 (	PERCENT
acarelar-2263	29	4	11	CARDINAL
acarelar-2263	29	5	al-maseer	ORG
acarelar-2263	29	6	2019	CARDINAL
acarelar-2263	29	7	12	CARDINAL
acarelar-2263	29	8	555 12	CARDINAL
acarelar-2263	29	9	571-572 13	CARDINAL
acarelar-2263	29	10	lfn	GPE
acarelar-2263	29	11	2004	DATE
acarelar-2263	29	12	nigeria	GPE
acarelar-2263	29	13	58	CARDINAL
acarelar-2263	29	14	nigeria	GPE
acarelar-2263	29	15	nigeria	GPE
acarelar-2263	30	1	nigeria	GPE
acarelar-2263	30	2	2	CARDINAL
acarelar-2263	32	1	3	CARDINAL
acarelar-2263	36	1	abdulrazaq21	PERSON
acarelar-2263	37	1	adam smith	PERSON
acarelar-2263	37	2	nations’22	ORG
acarelar-2263	48	1	14	CARDINAL
acarelar-2263	48	2	section 22(4	LAW
acarelar-2263	48	3	section 91(3	LAW
acarelar-2263	49	1	okuwobi	NORP
acarelar-2263	49	2	1973	DATE
acarelar-2263	49	3	233	CARDINAL
acarelar-2263	50	1	section 67	LAW
acarelar-2263	50	2	1959	DATE
acarelar-2263	50	3	nigeria	GPE
acarelar-2263	51	1	15	CARDINAL
acarelar-2263	51	2	10th	ORDINAL
acarelar-2263	51	3	thomson	ORG
acarelar-2263	51	4	st paul m n	PERSON
acarelar-2263	51	5	2014)1688 16	CARDINAL
acarelar-2263	51	6	nigeria	GPE
acarelar-2263	51	7	aeca tax law journal	ORG
acarelar-2263	51	8	nigeria	GPE
acarelar-2263	51	9	2012	DATE
acarelar-2263	51	10	1	CARDINAL
acarelar-2263	51	11	97 17	DATE
acarelar-2263	51	12	60	CARDINAL
acarelar-2263	51	13	263	CARDINAL
acarelar-2263	51	14	276 18	CARDINAL
acarelar-2263	51	15	1999	DATE
acarelar-2263	51	16	24(f	CARDINAL
acarelar-2263	51	17	united states	GPE
acarelar-2263	51	18	buttler 2279	ORG
acarelar-2263	51	19	1963	DATE
acarelar-2263	51	20	61	DATE
acarelar-2263	51	21	nigerian	NORP
acarelar-2263	51	22	ibadan	GPE
acarelar-2263	51	23	1995	DATE
acarelar-2263	51	24	25 19	DATE
acarelar-2263	51	25	united states	GPE
acarelar-2263	51	26	buttler	ORG
acarelar-2263	51	27	227	CARDINAL
acarelar-2263	51	28	1936	DATE
acarelar-2263	51	29	61 20	CARDINAL
acarelar-2263	51	30	nigerian	NORP
acarelar-2263	51	31	ibadan	GPE
acarelar-2263	51	32	1996	DATE
acarelar-2263	51	33	21	CARDINAL
acarelar-2263	51	34	mt	GPE
acarelar-2263	51	35	nigerian	NORP
acarelar-2263	51	36	malthouse press ltd,	ORG
acarelar-2263	51	37	2005	DATE
acarelar-2263	51	38	2 22	CARDINAL
acarelar-2263	51	39	nigerian	NORP
acarelar-2263	51	40	ibadan	GPE
acarelar-2263	51	41	996	CARDINAL
acarelar-2263	51	42	african	NORP
acarelar-2263	51	43	1	CARDINAL
acarelar-2263	51	44	2020	DATE
acarelar-2263	51	45	59 4	DATE
acarelar-2263	53	1	one	CARDINAL
acarelar-2263	57	1	al-maseer	ORG
acarelar-2263	62	1	5	CARDINAL
acarelar-2263	62	2	i.	PERSON
acarelar-2263	62	3	first	ORDINAL
acarelar-2263	62	4	7%	PERCENT
acarelar-2263	64	1	11%	PERCENT
acarelar-2263	65	1	15%	PERCENT
acarelar-2263	66	1	19%	PERCENT
acarelar-2263	66	2	21%	PERCENT
acarelar-2263	66	3	24%	PERCENT
acarelar-2263	67	1	0.5 percent	PERCENT
acarelar-2263	67	2	one	CARDINAL
acarelar-2263	67	3	1) percent	PERCENT
acarelar-2263	68	1	national housing fund contribution	ORG
acarelar-2263	68	2	the national health insurance scheme contribution	ORG
acarelar-2263	70	1	two	CARDINAL
acarelar-2263	73	1	williams	PERSON
acarelar-2263	73	2	n600	ORG
acarelar-2263	73	3	annual	DATE
acarelar-2263	75	1	umenweke36	GPE
acarelar-2263	76	1	23	CARDINAL
acarelar-2263	76	2	lpa	ORG
acarelar-2263	76	3	lfn 2004	PERSON
acarelar-2263	76	4	24	CARDINAL
acarelar-2263	76	5	lpa	ORG
acarelar-2263	76	6	lfn	ORG
acarelar-2263	76	7	25	CARDINAL
acarelar-2263	76	8	10th	ORDINAL
acarelar-2263	76	9	thomson reuter	PERSON
acarelar-2263	76	10	st. paul mn	PERSON
acarelar-2263	76	11	west publishing co	ORG
acarelar-2263	76	12	2014	DATE
acarelar-2263	76	13	1021	CARDINAL
acarelar-2263	77	1	26	CARDINAL
acarelar-2263	77	2	lpa	ORG
acarelar-2263	77	3	27	CARDINAL
acarelar-2263	77	4	3)(4	CARDINAL
acarelar-2263	77	5	15	CARDINAL
acarelar-2263	77	6	16 28	CARDINAL
acarelar-2263	77	7	2019	CARDINAL
acarelar-2263	77	8	12	CARDINAL
acarelar-2263	77	9	555 29	CARDINAL
acarelar-2263	77	10	2007	DATE
acarelar-2263	77	11	s.46	GPE
acarelar-2263	77	12	30	CARDINAL
acarelar-2263	77	13	2011	DATE
acarelar-2263	77	14	1	CARDINAL
acarelar-2263	77	15	s.3(1	ORG
acarelar-2263	77	16	81	DATE
acarelar-2263	77	17	31	CARDINAL
acarelar-2263	77	18	sixth	ORDINAL
acarelar-2263	78	1	32 pita 2011	DATE
acarelar-2263	78	2	33	CARDINAL
acarelar-2263	78	3	1	CARDINAL
acarelar-2263	78	4	34	CARDINAL
acarelar-2263	78	5	third	ORDINAL
acarelar-2263	78	6	35	CARDINAL
acarelar-2263	78	7	1	CARDINAL
acarelar-2263	78	8	141-147 36	QUANTITY
acarelar-2263	78	9	12 october to december 2007	DATE
acarelar-2263	78	10	3	CARDINAL
acarelar-2263	78	11	nigeria	GPE
acarelar-2263	78	12	60	CARDINAL
acarelar-2263	80	1	more than 2 kilometers	QUANTITY
acarelar-2263	80	2	3 kilometers	QUANTITY
acarelar-2263	84	1	one	CARDINAL
acarelar-2263	84	2	5	CARDINAL
acarelar-2263	87	1	6	CARDINAL
acarelar-2263	88	1	nigeria	NORP
acarelar-2263	88	2	nigeria	NORP
acarelar-2263	90	1	three	CARDINAL
acarelar-2263	93	1	i. reimbursement	PERSON
acarelar-2263	96	1	nigeria	GPE
acarelar-2263	98	1	first	ORDINAL
acarelar-2263	99	1	7.5%	PERCENT
acarelar-2263	100	1	monthly	DATE
acarelar-2263	100	2	15%	PERCENT
acarelar-2263	100	3	50%	PERCENT
acarelar-2263	100	4	35%	PERCENT
acarelar-2263	102	1	10%	PERCENT
acarelar-2263	103	1	nigeria	GPE
acarelar-2263	106	1	nigeria	GPE
acarelar-2263	106	2	37	CARDINAL
acarelar-2263	106	3	1970	DATE
acarelar-2263	107	1	177	CARDINAL
acarelar-2263	107	2	scottish	NORP
acarelar-2263	107	3	2011	DATE
acarelar-2263	107	4	lpelr-17822	DATE
acarelar-2263	107	5	vodacom business nig ltd v	ORG
acarelar-2263	107	6	2018	DATE
acarelar-2263	107	7	35	CARDINAL
acarelar-2263	107	8	18 38	CARDINAL
acarelar-2263	107	9	int’l sch	PERSON
acarelar-2263	107	10	2019	CARDINAL
acarelar-2263	107	11	4o	CARDINAL
acarelar-2263	107	12	33	CARDINAL
acarelar-2263	107	13	39 constitution	QUANTITY
acarelar-2263	107	14	nigeria	GPE
acarelar-2263	107	15	1999	DATE
acarelar-2263	107	16	2)(a	TIME
acarelar-2263	108	1	40	CARDINAL
acarelar-2263	108	2	1999	DATE
acarelar-2263	108	3	second	ORDINAL
acarelar-2263	108	4	1	CARDINAL
acarelar-2263	108	5	16	CARDINAL
acarelar-2263	108	6	2	DATE
acarelar-2263	108	7	58	DATE
acarelar-2263	108	8	59 41	CARDINAL
acarelar-2263	108	9	2020,part1	CARDINAL
acarelar-2263	108	10	42	CARDINAL
acarelar-2263	108	11	1	CARDINAL
acarelar-2263	108	12	43	CARDINAL
acarelar-2263	108	13	2007	DATE
acarelar-2263	108	14	44	CARDINAL
acarelar-2263	108	15	2020	DATE
acarelar-2263	109	1	2007	DATE
acarelar-2263	109	2	45	CARDINAL
acarelar-2263	109	3	2004 46	DATE
acarelar-2263	109	4	ci lfn	PERSON
acarelar-2263	109	5	2004 47	DATE
acarelar-2263	109	6	2007	DATE
acarelar-2263	110	1	african	NORP
acarelar-2263	110	2	1	CARDINAL
acarelar-2263	110	3	2020	DATE
acarelar-2263	110	4	30%	PERCENT
acarelar-2263	114	1	7	CARDINAL
acarelar-2263	114	2	5	CARDINAL
acarelar-2263	114	3	i.	PERSON
acarelar-2263	114	4	a year	DATE
acarelar-2263	114	5	the next following year	DATE
acarelar-2263	116	1	annual	DATE
acarelar-2263	118	1	zero	CARDINAL
acarelar-2263	118	2	al-maseer	ORG
acarelar-2263	120	1	may 2016	DATE
acarelar-2263	120	2	5%	PERCENT
acarelar-2263	125	1	1	CARDINAL
acarelar-2263	126	1	the first month	DATE
acarelar-2263	126	2	each subsequent month	DATE
acarelar-2263	127	1	accounts,60	GPE
acarelar-2263	128	1	48	CARDINAL
acarelar-2263	128	2	1	CARDINAL
acarelar-2263	128	3	2011	DATE
acarelar-2263	128	4	2007	DATE
acarelar-2263	128	5	49	CARDINAL
acarelar-2263	128	6	1999	DATE
acarelar-2263	128	7	2 second	CARDINAL
acarelar-2263	128	8	9	CARDINAL
acarelar-2263	128	9	50	CARDINAL
acarelar-2263	128	10	51	CARDINAL
acarelar-2263	128	11	2007	DATE
acarelar-2263	128	12	52 vat	QUANTITY
acarelar-2263	128	13	2007	DATE
acarelar-2263	128	14	53	CARDINAL
acarelar-2263	128	15	first	ORDINAL
acarelar-2263	128	16	54	CARDINAL
acarelar-2263	128	17	first	ORDINAL
acarelar-2263	128	18	55	CARDINAL
acarelar-2263	128	19	2019 s.34	QUANTITY
acarelar-2263	128	20	section 4 of vat act 56	LAW
acarelar-2263	128	21	2019	CARDINAL
acarelar-2263	128	22	12	CARDINAL
acarelar-2263	128	23	1687	CARDINAL
acarelar-2263	128	24	555	CARDINAL
acarelar-2263	129	1	barr	PERSON
acarelar-2263	130	1	2020)52	CARDINAL
acarelar-2263	130	2	57	CARDINAL
acarelar-2263	130	3	572 58	CARDINAL
acarelar-2263	130	4	2019	DATE
acarelar-2263	130	5	2007	DATE
acarelar-2263	130	6	59	CARDINAL
acarelar-2263	130	7	section 8(2	LAW
acarelar-2263	130	8	2007	DATE
acarelar-2263	130	9	60	CARDINAL
acarelar-2263	130	10	61	CARDINAL
acarelar-2263	130	11	62	CARDINAL
acarelar-2263	130	12	2019	DATE
acarelar-2263	130	13	63	CARDINAL
acarelar-2263	130	14	nigeria	GPE
acarelar-2263	130	15	62	CARDINAL
acarelar-2263	130	16	the month	DATE
acarelar-2263	130	17	n25,000	NORP
acarelar-2263	130	18	every month	DATE
acarelar-2263	133	1	the 1st day of april 1967	DATE
acarelar-2263	133	2	10%.68	CARDINAL
acarelar-2263	133	3	the year	DATE
acarelar-2263	134	1	nigeria	GPE
acarelar-2263	138	1	31 december of that year	DATE
acarelar-2263	139	1	the preceding year	DATE
acarelar-2263	139	2	30%	PERCENT
acarelar-2263	140	1	10%	PERCENT
acarelar-2263	142	1	nigeria	GPE
acarelar-2263	143	1	allowance73	ORG
acarelar-2263	143	2	100%	PERCENT
acarelar-2263	144	1	50%	PERCENT
acarelar-2263	145	1	30%	PERCENT
acarelar-2263	146	1	15%	PERCENT
acarelar-2263	147	1	30%	PERCENT
acarelar-2263	148	1	williams	PERSON
acarelar-2263	148	2	n600	ORG
acarelar-2263	148	3	1962	DATE
acarelar-2263	150	1	64	CARDINAL
acarelar-2263	150	2	2004	DATE
acarelar-2263	150	3	2019	DATE
acarelar-2263	150	4	65	CARDINAL
acarelar-2263	150	5	2019	DATE
acarelar-2263	150	6	66	CARDINAL
acarelar-2263	150	7	67	CARDINAL
acarelar-2263	150	8	the federation of nigeria	ORG
acarelar-2263	150	9	2004	DATE
acarelar-2263	150	10	68	CARDINAL
acarelar-2263	150	11	lfn 2004	ORG
acarelar-2263	150	12	69	CARDINAL
acarelar-2263	150	13	lfn	ORG
acarelar-2263	150	14	2004	DATE
acarelar-2263	150	15	70	CARDINAL
acarelar-2263	150	16	1& 2)and 27	DATE
acarelar-2263	150	17	1 & 2	DATE
acarelar-2263	150	18	71	CARDINAL
acarelar-2263	150	19	2	CARDINAL
acarelar-2263	150	20	1	CARDINAL
acarelar-2263	150	21	section 2	LAW
acarelar-2263	151	1	72	CARDINAL
acarelar-2263	151	2	2007	DATE
acarelar-2263	151	3	73	CARDINAL
acarelar-2263	151	4	cita	GPE
acarelar-2263	152	1	74 1	CARDINAL
acarelar-2263	152	2	141	CARDINAL
acarelar-2263	152	3	african	NORP
acarelar-2263	152	4	1	CARDINAL
acarelar-2263	152	5	2020	DATE
acarelar-2263	152	6	63	CARDINAL
acarelar-2263	155	1	act,78	ORG
acarelar-2263	155	2	21	CARDINAL
acarelar-2263	158	1	8	CARDINAL
acarelar-2263	160	1	30 days	DATE
acarelar-2263	161	1	objection.81	GPE
acarelar-2263	161	2	judgment.83	GPE
acarelar-2263	161	3	nora	PERSON
acarelar-2263	162	1	nora	PERSON
acarelar-2263	163	1	the tax authority	ORG
acarelar-2263	163	2	nora	PERSON
acarelar-2263	163	3	nora	PERSON
acarelar-2263	164	1	nora	PERSON
acarelar-2263	164	2	30 days	DATE
acarelar-2263	164	3	williams v adelaja & anor,86	ORG
acarelar-2263	164	4	the tax authority	ORG
acarelar-2263	165	1	the supreme court	ORG
acarelar-2263	166	1	9	CARDINAL
acarelar-2263	168	1	nigerian	NORP
acarelar-2263	170	1	100%	PERCENT
acarelar-2263	170	2	75	CARDINAL
acarelar-2263	171	1	c45	PERSON
acarelar-2263	171	2	lfn	ORG
acarelar-2263	171	3	2004 76	DATE
acarelar-2263	171	4	59 77	CARDINAL
acarelar-2263	171	5	lfn	ORG
acarelar-2263	171	6	2004	DATE
acarelar-2263	171	7	79 barr	PERSON
acarelar-2263	172	1	odo v esirb(supra	PERSON
acarelar-2263	172	2	80	CARDINAL
acarelar-2263	172	3	2011	DATE
acarelar-2263	172	4	81	CARDINAL
acarelar-2263	172	5	s.58(2	GPE
acarelar-2263	172	6	82	CARDINAL
acarelar-2263	172	7	58 83	DATE
acarelar-2263	172	8	2011	DATE
acarelar-2263	173	1	4tlrn	CARDINAL
acarelar-2263	173	2	84	CARDINAL
acarelar-2263	173	3	2011	DATE
acarelar-2263	173	4	s.60	CARDINAL
acarelar-2263	173	5	86 1	CARDINAL
acarelar-2263	173	6	209	CARDINAL
acarelar-2263	173	7	215	CARDINAL
acarelar-2263	173	8	1999	DATE
acarelar-2263	173	9	24(f	CARDINAL
acarelar-2263	175	1	nigeria	GPE
acarelar-2263	175	2	64	CARDINAL
acarelar-2263	175	3	williams	PERSON
acarelar-2263	175	4	williams v adelaja,89	FAC
acarelar-2263	176	1	n600.00	NORP
acarelar-2263	179	1	nigeria	GPE
acarelar-2263	181	1	nigeria	GPE
acarelar-2263	186	1	& anor	ORG
acarelar-2263	186	2	mathew ojua,93	PERSON
acarelar-2263	186	3	nigeria	GPE
acarelar-2263	186	4	2005	DATE
acarelar-2263	189	1	nigeria	GPE
acarelar-2263	196	1	nigeria	GPE
acarelar-2263	197	1	nigeria	GPE
acarelar-2263	198	1	nigeria	GPE
acarelar-2263	205	1	88	CARDINAL
acarelar-2263	205	2	supra 91 pta	PERSON
acarelar-2263	205	3	2011	DATE
acarelar-2263	205	4	5	CARDINAL
acarelar-2263	205	5	92	CARDINAL
acarelar-2263	205	6	gwatawa & anor v balawai & ors	ORG
acarelar-2263	205	7	4	CARDINAL
acarelar-2263	205	8	299	CARDINAL
acarelar-2263	205	9	& anor	ORG
acarelar-2263	205	10	4	CARDINAL
acarelar-2263	205	11	ango v achida	ORG
acarelar-2263	205	12	4	CARDINAL
acarelar-2263	205	13	161	CARDINAL
acarelar-2263	205	14	167	CARDINAL