id	sid	tid	token	lemma	pos
acarelar-2263	1	1	african	african	ADJ
acarelar-2263	1	2	customary	customary	ADJ
acarelar-2263	1	3	and	and	CCONJ
acarelar-2263	1	4	religious	religious	ADJ
acarelar-2263	1	5	law	law	NOUN
acarelar-2263	1	6	review	review	NOUN
acarelar-2263	1	7	1	1	NUM
acarelar-2263	1	8	(	(	PUNCT
acarelar-2263	1	9	2020	2020	NUM
acarelar-2263	1	10	)	)	PUNCT
acarelar-2263	1	11	page	page	NOUN
acarelar-2263	1	12	|	|	ADV
acarelar-2263	1	13	57	57	NUM
acarelar-2263	1	14	tax	tax	NOUN
acarelar-2263	1	15	compliance	compliance	NOUN
acarelar-2263	1	16	by	by	ADP
acarelar-2263	1	17	legal	legal	ADJ
acarelar-2263	1	18	practitioners	practitioner	NOUN
acarelar-2263	1	19	and	and	CCONJ
acarelar-2263	1	20	the	the	DET
acarelar-2263	1	21	attendant	attendant	ADJ
acarelar-2263	1	22	prospects	prospect	NOUN
acarelar-2263	1	23	to	to	ADP
acarelar-2263	1	24	governance	governance	NOUN
acarelar-2263	1	25	in	in	ADP
acarelar-2263	1	26	nigeria	nigeria	PROPN
acarelar-2263	1	27	:	:	PUNCT
acarelar-2263	1	28	a	a	DET
acarelar-2263	1	29	legal	legal	ADJ
acarelar-2263	1	30	appraisal	appraisal	NOUN
acarelar-2263	1	31	*	*	PUNCT
acarelar-2263	1	32	abstract	abstract	ADJ
acarelar-2263	1	33	the	the	DET
acarelar-2263	1	34	expectation	expectation	NOUN
acarelar-2263	1	35	of	of	ADP
acarelar-2263	1	36	the	the	DET
acarelar-2263	1	37	law	law	NOUN
acarelar-2263	1	38	is	be	AUX
acarelar-2263	1	39	that	that	SCONJ
acarelar-2263	1	40	legal	legal	ADJ
acarelar-2263	1	41	practitioners	practitioner	NOUN
acarelar-2263	1	42	like	like	ADP
acarelar-2263	1	43	every	every	DET
acarelar-2263	1	44	other	other	ADJ
acarelar-2263	1	45	citizen	citizen	NOUN
acarelar-2263	1	46	of	of	ADP
acarelar-2263	1	47	nigeria	nigeria	PROPN
acarelar-2263	1	48	earning	earn	VERB
acarelar-2263	1	49	income	income	NOUN
acarelar-2263	1	50	are	be	AUX
acarelar-2263	1	51	bound	bind	VERB
acarelar-2263	1	52	to	to	PART
acarelar-2263	1	53	pay	pay	VERB
acarelar-2263	1	54	tax	tax	NOUN
acarelar-2263	1	55	.	.	PUNCT
acarelar-2263	2	1	the	the	DET
acarelar-2263	2	2	tax	tax	NOUN
acarelar-2263	2	3	payers	payer	NOUN
acarelar-2263	2	4	are	be	AUX
acarelar-2263	2	5	required	require	VERB
acarelar-2263	2	6	to	to	PART
acarelar-2263	2	7	complete	complete	VERB
acarelar-2263	2	8	and	and	CCONJ
acarelar-2263	2	9	file	file	VERB
acarelar-2263	2	10	their	their	PRON
acarelar-2263	2	11	tax	tax	NOUN
acarelar-2263	2	12	returns	return	NOUN
acarelar-2263	2	13	correctly	correctly	ADV
acarelar-2263	2	14	stating	state	VERB
acarelar-2263	2	15	their	their	PRON
acarelar-2263	2	16	income	income	NOUN
acarelar-2263	2	17	in	in	ADP
acarelar-2263	2	18	the	the	DET
acarelar-2263	2	19	year	year	NOUN
acarelar-2263	2	20	of	of	ADP
acarelar-2263	2	21	assessment	assessment	NOUN
acarelar-2263	2	22	.	.	PUNCT
acarelar-2263	3	1	while	while	SCONJ
acarelar-2263	3	2	complying	comply	VERB
acarelar-2263	3	3	with	with	ADP
acarelar-2263	3	4	this	this	DET
acarelar-2263	3	5	basic	basic	ADJ
acarelar-2263	3	6	requirement	requirement	NOUN
acarelar-2263	3	7	,	,	PUNCT
acarelar-2263	3	8	a	a	DET
acarelar-2263	3	9	legal	legal	ADJ
acarelar-2263	3	10	practitioner	practitioner	NOUN
acarelar-2263	3	11	like	like	ADP
acarelar-2263	3	12	any	any	DET
acarelar-2263	3	13	other	other	ADJ
acarelar-2263	3	14	tax	tax	NOUN
acarelar-2263	3	15	payer	payer	NOUN
acarelar-2263	3	16	will	will	AUX
acarelar-2263	3	17	be	be	AUX
acarelar-2263	3	18	allowed	allow	VERB
acarelar-2263	3	19	to	to	PART
acarelar-2263	3	20	make	make	VERB
acarelar-2263	3	21	claims	claim	NOUN
acarelar-2263	3	22	for	for	SCONJ
acarelar-2263	3	23	expenses	expense	NOUN
acarelar-2263	3	24	to	to	PART
acarelar-2263	3	25	be	be	AUX
acarelar-2263	3	26	deducted	deduct	VERB
acarelar-2263	3	27	and	and	CCONJ
acarelar-2263	3	28	other	other	ADJ
acarelar-2263	3	29	reliefs	relief	NOUN
acarelar-2263	3	30	available	available	ADJ
acarelar-2263	3	31	.	.	PUNCT
acarelar-2263	4	1	but	but	CCONJ
acarelar-2263	4	2	,	,	PUNCT
acarelar-2263	4	3	it	it	PRON
acarelar-2263	4	4	has	have	AUX
acarelar-2263	4	5	been	be	AUX
acarelar-2263	4	6	puzzling	puzzle	VERB
acarelar-2263	4	7	for	for	ADP
acarelar-2263	4	8	legal	legal	ADJ
acarelar-2263	4	9	practitioners	practitioner	NOUN
acarelar-2263	4	10	to	to	PART
acarelar-2263	4	11	ask	ask	VERB
acarelar-2263	4	12	questions	question	NOUN
acarelar-2263	4	13	like	like	ADP
acarelar-2263	4	14	are	be	AUX
acarelar-2263	4	15	lawyers	lawyer	NOUN
acarelar-2263	4	16	doing	do	VERB
acarelar-2263	4	17	or	or	CCONJ
acarelar-2263	4	18	involved	involve	VERB
acarelar-2263	4	19	in	in	ADP
acarelar-2263	4	20	business	business	NOUN
acarelar-2263	4	21	?	?	PUNCT
acarelar-2263	5	1	are	be	AUX
acarelar-2263	5	2	lawyers	lawyer	NOUN
acarelar-2263	5	3	supposed	suppose	VERB
acarelar-2263	5	4	to	to	PART
acarelar-2263	5	5	pay	pay	VERB
acarelar-2263	5	6	tax	tax	NOUN
acarelar-2263	5	7	?	?	PUNCT
acarelar-2263	6	1	payment	payment	NOUN
acarelar-2263	6	2	of	of	ADP
acarelar-2263	6	3	tax	tax	NOUN
acarelar-2263	6	4	is	be	AUX
acarelar-2263	6	5	an	an	DET
acarelar-2263	6	6	obligation	obligation	NOUN
acarelar-2263	6	7	for	for	ADP
acarelar-2263	6	8	all	all	PRON
acarelar-2263	6	9	and	and	CCONJ
acarelar-2263	6	10	sundry	sundry	ADJ
acarelar-2263	6	11	that	that	PRON
acarelar-2263	6	12	makes	make	VERB
acarelar-2263	6	13	income	income	NOUN
acarelar-2263	6	14	.	.	PUNCT
acarelar-2263	7	1	this	this	DET
acarelar-2263	7	2	position	position	NOUN
acarelar-2263	7	3	of	of	ADP
acarelar-2263	7	4	the	the	DET
acarelar-2263	7	5	law	law	NOUN
acarelar-2263	7	6	has	have	AUX
acarelar-2263	7	7	not	not	PART
acarelar-2263	7	8	gone	go	VERB
acarelar-2263	7	9	down	down	ADV
acarelar-2263	7	10	well	well	ADV
acarelar-2263	7	11	with	with	ADP
acarelar-2263	7	12	legal	legal	ADJ
acarelar-2263	7	13	practitioners	practitioner	NOUN
acarelar-2263	7	14	.	.	PUNCT
acarelar-2263	8	1	it	it	PRON
acarelar-2263	8	2	has	have	AUX
acarelar-2263	8	3	generated	generate	VERB
acarelar-2263	8	4	unnecessary	unnecessary	ADJ
acarelar-2263	8	5	embarrassment	embarrassment	NOUN
acarelar-2263	8	6	and	and	CCONJ
acarelar-2263	8	7	avoidable	avoidable	ADJ
acarelar-2263	8	8	frictions	friction	NOUN
acarelar-2263	8	9	between	between	ADP
acarelar-2263	8	10	relevant	relevant	ADJ
acarelar-2263	8	11	tax	tax	NOUN
acarelar-2263	8	12	authorities	authority	NOUN
acarelar-2263	8	13	and	and	CCONJ
acarelar-2263	8	14	legal	legal	ADJ
acarelar-2263	8	15	practitioners	practitioner	NOUN
acarelar-2263	8	16	.	.	PUNCT
acarelar-2263	9	1	this	this	DET
acarelar-2263	9	2	work	work	NOUN
acarelar-2263	9	3	appraises	appraise	VERB
acarelar-2263	9	4	the	the	DET
acarelar-2263	9	5	different	different	ADJ
acarelar-2263	9	6	taxes	taxis	NOUN
acarelar-2263	9	7	legal	legal	ADJ
acarelar-2263	9	8	practitioners	practitioner	NOUN
acarelar-2263	9	9	are	be	AUX
acarelar-2263	9	10	not	not	PART
acarelar-2263	9	11	immune	immune	ADJ
acarelar-2263	9	12	from	from	ADP
acarelar-2263	9	13	paying	pay	VERB
acarelar-2263	9	14	and	and	CCONJ
acarelar-2263	9	15	exposes	expose	VERB
acarelar-2263	9	16	the	the	DET
acarelar-2263	9	17	attendant	attendant	ADJ
acarelar-2263	9	18	consequences	consequence	NOUN
acarelar-2263	9	19	for	for	ADP
acarelar-2263	9	20	non	non	ADJ
acarelar-2263	9	21	-	-	NOUN
acarelar-2263	9	22	payment	payment	NOUN
acarelar-2263	9	23	of	of	ADP
acarelar-2263	9	24	tax	tax	NOUN
acarelar-2263	9	25	on	on	ADP
acarelar-2263	9	26	the	the	DET
acarelar-2263	9	27	individual	individual	ADJ
acarelar-2263	9	28	legal	legal	ADJ
acarelar-2263	9	29	practitioner	practitioner	NOUN
acarelar-2263	9	30	and	and	CCONJ
acarelar-2263	9	31	the	the	DET
acarelar-2263	9	32	society	society	NOUN
acarelar-2263	9	33	at	at	ADP
acarelar-2263	9	34	large	large	ADJ
acarelar-2263	9	35	.	.	PUNCT
acarelar-2263	10	1	the	the	DET
acarelar-2263	10	2	accelerated	accelerate	VERB
acarelar-2263	10	3	gains	gain	NOUN
acarelar-2263	10	4	for	for	ADP
acarelar-2263	10	5	the	the	DET
acarelar-2263	10	6	payment	payment	NOUN
acarelar-2263	10	7	of	of	ADP
acarelar-2263	10	8	tax	tax	NOUN
acarelar-2263	10	9	on	on	ADP
acarelar-2263	10	10	a	a	DET
acarelar-2263	10	11	particular	particular	ADJ
acarelar-2263	10	12	legal	legal	ADJ
acarelar-2263	10	13	practitioner	practitioner	NOUN
acarelar-2263	10	14	and	and	CCONJ
acarelar-2263	10	15	the	the	DET
acarelar-2263	10	16	overall	overall	ADJ
acarelar-2263	10	17	impact	impact	NOUN
acarelar-2263	10	18	on	on	ADP
acarelar-2263	10	19	the	the	DET
acarelar-2263	10	20	society	society	NOUN
acarelar-2263	10	21	highlighted	highlight	VERB
acarelar-2263	10	22	.	.	PUNCT
acarelar-2263	11	1	doctrinal	doctrinal	ADJ
acarelar-2263	11	2	method	method	NOUN
acarelar-2263	11	3	of	of	ADP
acarelar-2263	11	4	data	datum	NOUN
acarelar-2263	11	5	collection	collection	NOUN
acarelar-2263	11	6	was	be	AUX
acarelar-2263	11	7	adopted	adopt	VERB
acarelar-2263	11	8	and	and	CCONJ
acarelar-2263	11	9	analytical	analytical	ADJ
acarelar-2263	11	10	approach	approach	NOUN
acarelar-2263	11	11	used	use	VERB
acarelar-2263	11	12	in	in	ADP
acarelar-2263	11	13	examining	examine	VERB
acarelar-2263	11	14	the	the	DET
acarelar-2263	11	15	research	research	NOUN
acarelar-2263	11	16	materials	material	NOUN
acarelar-2263	11	17	like	like	ADP
acarelar-2263	11	18	the	the	DET
acarelar-2263	11	19	constitution	constitution	NOUN
acarelar-2263	11	20	,	,	PUNCT
acarelar-2263	11	21	tax	tax	NOUN
acarelar-2263	11	22	statutes	statute	NOUN
acarelar-2263	11	23	,	,	PUNCT
acarelar-2263	11	24	judicial	judicial	ADJ
acarelar-2263	11	25	decisions	decision	NOUN
acarelar-2263	11	26	,	,	PUNCT
acarelar-2263	11	27	text	text	NOUN
acarelar-2263	11	28	books	book	NOUN
acarelar-2263	11	29	,	,	PUNCT
acarelar-2263	11	30	journal	journal	NOUN
acarelar-2263	11	31	articles	article	NOUN
acarelar-2263	11	32	and	and	CCONJ
acarelar-2263	11	33	internet	internet	NOUN
acarelar-2263	11	34	sources	source	NOUN
acarelar-2263	11	35	.	.	PUNCT
acarelar-2263	12	1	the	the	DET
acarelar-2263	12	2	work	work	NOUN
acarelar-2263	12	3	discovered	discover	VERB
acarelar-2263	12	4	that	that	SCONJ
acarelar-2263	12	5	the	the	DET
acarelar-2263	12	6	income	income	NOUN
acarelar-2263	12	7	from	from	ADP
acarelar-2263	12	8	legal	legal	ADJ
acarelar-2263	12	9	practice	practice	NOUN
acarelar-2263	12	10	whether	whether	SCONJ
acarelar-2263	12	11	on	on	ADP
acarelar-2263	12	12	a	a	DET
acarelar-2263	12	13	self	self	NOUN
acarelar-2263	12	14	employed	employ	VERB
acarelar-2263	12	15	status	status	NOUN
acarelar-2263	12	16	,	,	PUNCT
acarelar-2263	12	17	either	either	CCONJ
acarelar-2263	12	18	as	as	ADP
acarelar-2263	12	19	a	a	DET
acarelar-2263	12	20	sole	sole	ADJ
acarelar-2263	12	21	proprietorship	proprietorship	NOUN
acarelar-2263	12	22	,	,	PUNCT
acarelar-2263	12	23	partnership	partnership	NOUN
acarelar-2263	12	24	or	or	CCONJ
acarelar-2263	12	25	registered	register	VERB
acarelar-2263	12	26	firms	firm	NOUN
acarelar-2263	12	27	or	or	CCONJ
acarelar-2263	12	28	lawyers	lawyer	NOUN
acarelar-2263	12	29	in	in	ADP
acarelar-2263	12	30	employment	employment	NOUN
acarelar-2263	12	31	,	,	PUNCT
acarelar-2263	12	32	(	(	PUNCT
acarelar-2263	12	33	that	that	ADV
acarelar-2263	12	34	is	is	ADV
acarelar-2263	12	35	,	,	PUNCT
acarelar-2263	12	36	those	those	PRON
acarelar-2263	12	37	employed	employ	VERB
acarelar-2263	12	38	as	as	ADP
acarelar-2263	12	39	employees	employee	NOUN
acarelar-2263	12	40	who	who	PRON
acarelar-2263	12	41	pay	pay	VERB
acarelar-2263	12	42	their	their	PRON
acarelar-2263	12	43	taxes	taxis	NOUN
acarelar-2263	12	44	under	under	ADP
acarelar-2263	12	45	pay	pay	NOUN
acarelar-2263	12	46	-	-	PUNCT
acarelar-2263	12	47	as	as	ADP
acarelar-2263	12	48	-	-	PUNCT
acarelar-2263	12	49	you	you	PRON
acarelar-2263	12	50	-	-	PUNCT
acarelar-2263	12	51	earn	earn	NOUN
acarelar-2263	12	52	(	(	PUNCT
acarelar-2263	12	53	paye	paye	NOUN
acarelar-2263	12	54	)	)	PUNCT
acarelar-2263	12	55	scheme	scheme	NOUN
acarelar-2263	12	56	is	be	AUX
acarelar-2263	12	57	taxable	taxable	ADJ
acarelar-2263	12	58	,	,	PUNCT
acarelar-2263	12	59	hence	hence	ADV
acarelar-2263	12	60	,	,	PUNCT
acarelar-2263	12	61	legal	legal	ADJ
acarelar-2263	12	62	practitioner	practitioner	NOUN
acarelar-2263	12	63	is	be	AUX
acarelar-2263	12	64	a	a	DET
acarelar-2263	12	65	taxable	taxable	ADJ
acarelar-2263	12	66	person	person	NOUN
acarelar-2263	12	67	.	.	PUNCT
acarelar-2263	13	1	interestingly	interestingly	ADV
acarelar-2263	13	2	,	,	PUNCT
acarelar-2263	13	3	tax	tax	NOUN
acarelar-2263	13	4	laws	law	NOUN
acarelar-2263	13	5	provide	provide	VERB
acarelar-2263	13	6	for	for	ADP
acarelar-2263	13	7	benefits	benefit	NOUN
acarelar-2263	13	8	accruing	accrue	VERB
acarelar-2263	13	9	to	to	ADP
acarelar-2263	13	10	a	a	DET
acarelar-2263	13	11	legal	legal	ADJ
acarelar-2263	13	12	practitioner	practitioner	NOUN
acarelar-2263	13	13	who	who	PRON
acarelar-2263	13	14	honestly	honestly	ADV
acarelar-2263	13	15	declares	declare	VERB
acarelar-2263	13	16	his	his	PRON
acarelar-2263	13	17	tax	tax	NOUN
acarelar-2263	13	18	and	and	CCONJ
acarelar-2263	13	19	pays	pay	VERB
acarelar-2263	13	20	same	same	ADJ
acarelar-2263	13	21	as	as	ADP
acarelar-2263	13	22	and	and	CCONJ
acarelar-2263	13	23	when	when	SCONJ
acarelar-2263	13	24	due	due	ADJ
acarelar-2263	13	25	and	and	CCONJ
acarelar-2263	13	26	its	its	PRON
acarelar-2263	13	27	benefit	benefit	NOUN
acarelar-2263	13	28	to	to	ADP
acarelar-2263	13	29	the	the	DET
acarelar-2263	13	30	entire	entire	ADJ
acarelar-2263	13	31	country	country	NOUN
acarelar-2263	13	32	in	in	ADP
acarelar-2263	13	33	general	general	ADJ
acarelar-2263	13	34	.	.	PUNCT
acarelar-2263	14	1	keywords	keyword	NOUN
acarelar-2263	14	2	:	:	PUNCT
acarelar-2263	14	3	tax	tax	NOUN
acarelar-2263	14	4	,	,	PUNCT
acarelar-2263	14	5	legal	legal	ADJ
acarelar-2263	14	6	practitioner	practitioner	NOUN
acarelar-2263	14	7	,	,	PUNCT
acarelar-2263	14	8	assessment	assessment	NOUN
acarelar-2263	14	9	,	,	PUNCT
acarelar-2263	14	10	tax	tax	NOUN
acarelar-2263	14	11	returns	return	NOUN
acarelar-2263	14	12	,	,	PUNCT
acarelar-2263	14	13	income	income	NOUN
acarelar-2263	14	14	and	and	CCONJ
acarelar-2263	14	15	taxable	taxable	ADJ
acarelar-2263	14	16	person	person	NOUN
acarelar-2263	14	17	.	.	PUNCT
acarelar-2263	15	1	1	1	X
acarelar-2263	15	2	.	.	X
acarelar-2263	15	3	introduction	introduction	NOUN
acarelar-2263	15	4	generally	generally	ADV
acarelar-2263	15	5	,	,	PUNCT
acarelar-2263	15	6	every	every	DET
acarelar-2263	15	7	person	person	NOUN
acarelar-2263	15	8	resident	resident	NOUN
acarelar-2263	15	9	in	in	ADP
acarelar-2263	15	10	nigeria	nigeria	PROPN
acarelar-2263	15	11	and/or	and/or	CCONJ
acarelar-2263	15	12	earning	earn	VERB
acarelar-2263	15	13	income	income	NOUN
acarelar-2263	15	14	from	from	ADP
acarelar-2263	15	15	a	a	DET
acarelar-2263	15	16	source	source	NOUN
acarelar-2263	15	17	inside	inside	ADP
acarelar-2263	15	18	or	or	CCONJ
acarelar-2263	15	19	outside	outside	ADP
acarelar-2263	15	20	nigeria	nigeria	PROPN
acarelar-2263	15	21	is	be	AUX
acarelar-2263	15	22	bound	bind	VERB
acarelar-2263	15	23	as	as	ADP
acarelar-2263	15	24	a	a	DET
acarelar-2263	15	25	matter	matter	NOUN
acarelar-2263	15	26	of	of	ADP
acarelar-2263	15	27	obligation	obligation	NOUN
acarelar-2263	15	28	to	to	PART
acarelar-2263	15	29	pay	pay	VERB
acarelar-2263	15	30	tax	tax	NOUN
acarelar-2263	15	31	to	to	ADP
acarelar-2263	15	32	his	his	PRON
acarelar-2263	15	33	state	state	NOUN
acarelar-2263	15	34	of	of	ADP
acarelar-2263	15	35	residence.1	residence.1	PROPN
acarelar-2263	15	36	the	the	DET
acarelar-2263	15	37	constitution2	constitution2	NOUN
acarelar-2263	15	38	makes	make	VERB
acarelar-2263	15	39	same	same	ADJ
acarelar-2263	15	40	an	an	DET
acarelar-2263	15	41	obligation	obligation	NOUN
acarelar-2263	15	42	for	for	SCONJ
acarelar-2263	15	43	every	every	DET
acarelar-2263	15	44	citizen	citizen	NOUN
acarelar-2263	15	45	to	to	PART
acarelar-2263	15	46	declare	declare	VERB
acarelar-2263	15	47	his	his	PRON
acarelar-2263	15	48	income	income	NOUN
acarelar-2263	15	49	honestly	honestly	ADV
acarelar-2263	15	50	to	to	ADP
acarelar-2263	15	51	the	the	DET
acarelar-2263	15	52	appropriate	appropriate	ADJ
acarelar-2263	15	53	and	and	CCONJ
acarelar-2263	15	54	lawful	lawful	ADJ
acarelar-2263	15	55	agencies	agency	NOUN
acarelar-2263	15	56	and	and	CCONJ
acarelar-2263	15	57	promptly	promptly	ADV
acarelar-2263	15	58	pay	pay	VERB
acarelar-2263	15	59	his	his	PRON
acarelar-2263	15	60	tax	tax	NOUN
acarelar-2263	15	61	.	.	PUNCT
acarelar-2263	16	1	legal	legal	ADJ
acarelar-2263	16	2	practitioners	practitioner	NOUN
acarelar-2263	16	3	usually	usually	ADV
acarelar-2263	16	4	work	work	VERB
acarelar-2263	16	5	as	as	ADP
acarelar-2263	16	6	either	either	CCONJ
acarelar-2263	16	7	employees	employee	NOUN
acarelar-2263	16	8	or	or	CCONJ
acarelar-2263	16	9	as	as	SCONJ
acarelar-2263	16	10	self	self	NOUN
acarelar-2263	16	11	employed	employ	VERB
acarelar-2263	16	12	person.3	person.3	VERB
acarelar-2263	16	13	legal	legal	ADJ
acarelar-2263	16	14	practitioners	practitioner	NOUN
acarelar-2263	16	15	in	in	ADP
acarelar-2263	16	16	practice	practice	NOUN
acarelar-2263	16	17	are	be	AUX
acarelar-2263	16	18	engaged	engage	VERB
acarelar-2263	16	19	either	either	CCONJ
acarelar-2263	16	20	as	as	ADP
acarelar-2263	16	21	sole	sole	ADJ
acarelar-2263	16	22	proprietorship	proprietorship	NOUN
acarelar-2263	16	23	,	,	PUNCT
acarelar-2263	16	24	partners	partner	NOUN
acarelar-2263	16	25	or	or	CCONJ
acarelar-2263	16	26	registered	register	VERB
acarelar-2263	16	27	firm	firm	NOUN
acarelar-2263	16	28	.	.	PUNCT
acarelar-2263	17	1	legal	legal	ADJ
acarelar-2263	17	2	practitioners	practitioner	NOUN
acarelar-2263	17	3	in	in	ADP
acarelar-2263	17	4	employment	employment	NOUN
acarelar-2263	17	5	,	,	PUNCT
acarelar-2263	17	6	that	that	ADV
acarelar-2263	17	7	is	is	ADV
acarelar-2263	17	8	,	,	PUNCT
acarelar-2263	17	9	who	who	PRON
acarelar-2263	17	10	work	work	VERB
acarelar-2263	17	11	as	as	SCONJ
acarelar-2263	17	12	employees	employee	NOUN
acarelar-2263	17	13	pay	pay	VERB
acarelar-2263	17	14	taxes	taxis	NOUN
acarelar-2263	17	15	under	under	ADP
acarelar-2263	17	16	pay	pay	NOUN
acarelar-2263	17	17	as	as	SCONJ
acarelar-2263	17	18	you	you	PRON
acarelar-2263	17	19	earn	earn	VERB
acarelar-2263	17	20	(	(	PUNCT
acarelar-2263	17	21	paye	paye	NOUN
acarelar-2263	17	22	)	)	PUNCT
acarelar-2263	17	23	scheme	scheme	NOUN
acarelar-2263	17	24	.	.	PUNCT
acarelar-2263	18	1	under	under	ADP
acarelar-2263	18	2	this	this	DET
acarelar-2263	18	3	system	system	NOUN
acarelar-2263	18	4	the	the	DET
acarelar-2263	18	5	employer	employer	NOUN
acarelar-2263	18	6	is	be	AUX
acarelar-2263	18	7	mandated	mandate	VERB
acarelar-2263	18	8	to	to	PART
acarelar-2263	18	9	deduct	deduct	VERB
acarelar-2263	18	10	the	the	DET
acarelar-2263	18	11	tax	tax	NOUN
acarelar-2263	18	12	from	from	ADP
acarelar-2263	18	13	the	the	DET
acarelar-2263	18	14	emoluments	emolument	NOUN
acarelar-2263	18	15	of	of	ADP
acarelar-2263	18	16	the	the	DET
acarelar-2263	18	17	employee	employee	NOUN
acarelar-2263	18	18	monthly	monthly	ADV
acarelar-2263	18	19	and	and	CCONJ
acarelar-2263	18	20	remit	remit	VERB
acarelar-2263	18	21	to	to	ADP
acarelar-2263	18	22	the	the	DET
acarelar-2263	18	23	relevant	relevant	ADJ
acarelar-2263	18	24	tax	tax	NOUN
acarelar-2263	18	25	authority	authority	NOUN
acarelar-2263	18	26	.	.	PUNCT
acarelar-2263	19	1	each	each	PRON
acarelar-2263	19	2	of	of	ADP
acarelar-2263	19	3	the	the	DET
acarelar-2263	19	4	taxes	taxis	NOUN
acarelar-2263	19	5	has	have	AUX
acarelar-2263	19	6	a	a	DET
acarelar-2263	19	7	particular	particular	ADJ
acarelar-2263	19	8	rate.4	rate.4	ADJ
acarelar-2263	19	9	tax	tax	NOUN
acarelar-2263	19	10	laws	law	NOUN
acarelar-2263	19	11	provides	provide	VERB
acarelar-2263	19	12	taxes	taxis	NOUN
acarelar-2263	19	13	to	to	PART
acarelar-2263	19	14	be	be	AUX
acarelar-2263	19	15	paid	pay	VERB
acarelar-2263	19	16	by	by	ADP
acarelar-2263	19	17	legal	legal	ADJ
acarelar-2263	19	18	practitioners	practitioner	NOUN
acarelar-2263	19	19	,	,	PUNCT
acarelar-2263	19	20	among	among	ADP
acarelar-2263	19	21	them	they	PRON
acarelar-2263	19	22	are	be	AUX
acarelar-2263	19	23	personal	personal	ADJ
acarelar-2263	19	24	income	income	NOUN
acarelar-2263	19	25	tax,5	tax,5	NOUN
acarelar-2263	19	26	value	value	NOUN
acarelar-2263	19	27	added	add	VERB
acarelar-2263	19	28	tax,6	tax,6	PROPN
acarelar-2263	19	29	stamp	stamp	NOUN
acarelar-2263	19	30	duties	duty	NOUN
acarelar-2263	19	31	tax,7	tax,7	NOUN
acarelar-2263	19	32	capital	capital	NOUN
acarelar-2263	19	33	gains	gain	NOUN
acarelar-2263	19	34	tax,8	tax,8	VERB
acarelar-2263	19	35	stamp	stamp	NOUN
acarelar-2263	19	36	and	and	CCONJ
acarelar-2263	19	37	numerous	numerous	ADJ
acarelar-2263	19	38	property	property	NOUN
acarelar-2263	19	39	taxes	taxis	NOUN
acarelar-2263	19	40	made	make	VERB
acarelar-2263	19	41	by	by	ADP
acarelar-2263	19	42	the	the	DET
acarelar-2263	19	43	local	local	ADJ
acarelar-2263	19	44	government	government	NOUN
acarelar-2263	19	45	bye	bye	NOUN
acarelar-2263	19	46	-	-	NOUN
acarelar-2263	19	47	laws.9	laws.9	VERB
acarelar-2263	19	48	the	the	DET
acarelar-2263	19	49	personal	personal	ADJ
acarelar-2263	19	50	income	income	NOUN
acarelar-2263	19	51	tax	tax	NOUN
acarelar-2263	19	52	act10	act10	PROPN
acarelar-2263	19	53	imposes	impose	VERB
acarelar-2263	19	54	tax	tax	NOUN
acarelar-2263	19	55	for	for	ADP
acarelar-2263	19	56	each	each	DET
acarelar-2263	19	57	year	year	NOUN
acarelar-2263	19	58	of	of	ADP
acarelar-2263	19	59	assessment	assessment	NOUN
acarelar-2263	19	60	on	on	ADP
acarelar-2263	19	61	the	the	DET
acarelar-2263	19	62	aggregate	aggregate	ADJ
acarelar-2263	19	63	amount	amount	NOUN
acarelar-2263	19	64	each	each	PRON
acarelar-2263	19	65	of	of	ADP
acarelar-2263	19	66	which	which	PRON
acarelar-2263	19	67	is	be	AUX
acarelar-2263	19	68	the	the	DET
acarelar-2263	19	69	income	income	NOUN
acarelar-2263	19	70	of	of	ADP
acarelar-2263	19	71	every	every	DET
acarelar-2263	19	72	taxable	taxable	ADJ
acarelar-2263	19	73	person	person	NOUN
acarelar-2263	19	74	for	for	ADP
acarelar-2263	19	75	the	the	DET
acarelar-2263	19	76	year	year	NOUN
acarelar-2263	19	77	from	from	ADP
acarelar-2263	19	78	a	a	DET
acarelar-2263	19	79	source	source	NOUN
acarelar-2263	19	80	inside	inside	ADP
acarelar-2263	19	81	or	or	CCONJ
acarelar-2263	19	82	outside	outside	ADP
acarelar-2263	19	83	nigeria	nigeria	PRON
acarelar-2263	19	84	including	include	VERB
acarelar-2263	19	85	without	without	ADP
acarelar-2263	19	86	restricting	restrict	VERB
acarelar-2263	19	87	the	the	DET
acarelar-2263	19	88	generality	generality	NOUN
acarelar-2263	19	89	of	of	ADP
acarelar-2263	19	90	the	the	DET
acarelar-2263	19	91	foregoing	foregoing	NOUN
acarelar-2263	19	92	as	as	ADP
acarelar-2263	19	93	gains	gain	NOUN
acarelar-2263	19	94	or	or	CCONJ
acarelar-2263	19	95	profit	profit	NOUN
acarelar-2263	19	96	from	from	ADP
acarelar-2263	19	97	any	any	DET
acarelar-2263	19	98	trade	trade	NOUN
acarelar-2263	19	99	or	or	CCONJ
acarelar-2263	19	100	business	business	NOUN
acarelar-2263	19	101	,	,	PUNCT
acarelar-2263	19	102	profession	profession	NOUN
acarelar-2263	19	103	or	or	CCONJ
acarelar-2263	19	104	vocation	vocation	NOUN
acarelar-2263	19	105	.	.	PUNCT
acarelar-2263	20	1	every	every	DET
acarelar-2263	20	2	legal	legal	ADJ
acarelar-2263	20	3	practitioner	practitioner	NOUN
acarelar-2263	20	4	involved	involve	VERB
acarelar-2263	20	5	in	in	ADP
acarelar-2263	20	6	legal	legal	ADJ
acarelar-2263	20	7	practice	practice	NOUN
acarelar-2263	20	8	is	be	AUX
acarelar-2263	20	9	carrying	carry	VERB
acarelar-2263	20	10	on	on	ADP
acarelar-2263	20	11	and	and	CCONJ
acarelar-2263	20	12	makes	make	VERB
acarelar-2263	20	13	income	income	NOUN
acarelar-2263	20	14	from	from	ADP
acarelar-2263	20	15	the	the	DET
acarelar-2263	20	16	profession.11	profession.11	NOUN
acarelar-2263	20	17	in	in	ADP
acarelar-2263	20	18	al	al	PROPN
acarelar-2263	20	19	-	-	PUNCT
acarelar-2263	20	20	maseer	maseer	PROPN
acarelar-2263	20	21	law	law	NOUN
acarelar-2263	20	22	firm	firm	NOUN
acarelar-2263	20	23	v	v	ADP
acarelar-2263	20	24	firs,12	firs,12	PROPN
acarelar-2263	20	25	the	the	DET
acarelar-2263	20	26	court	court	NOUN
acarelar-2263	20	27	of	of	ADP
acarelar-2263	20	28	appeal	appeal	NOUN
acarelar-2263	20	29	held	hold	VERB
acarelar-2263	20	30	that	that	SCONJ
acarelar-2263	20	31	a	a	DET
acarelar-2263	20	32	lawyer	lawyer	NOUN
acarelar-2263	20	33	in	in	ADP
acarelar-2263	20	34	a	a	DET
acarelar-2263	20	35	firm	firm	NOUN
acarelar-2263	20	36	of	of	ADP
acarelar-2263	20	37	lawyers	lawyer	NOUN
acarelar-2263	20	38	in	in	ADP
acarelar-2263	20	39	private	private	ADJ
acarelar-2263	20	40	practice	practice	NOUN
acarelar-2263	20	41	undoubtedly	undoubtedly	ADV
acarelar-2263	20	42	supplies	supply	VERB
acarelar-2263	20	43	legal	legal	ADJ
acarelar-2263	20	44	services	service	NOUN
acarelar-2263	20	45	to	to	ADP
acarelar-2263	20	46	the	the	DET
acarelar-2263	20	47	public	public	NOUN
acarelar-2263	20	48	for	for	ADP
acarelar-2263	20	49	a	a	DET
acarelar-2263	20	50	fee	fee	NOUN
acarelar-2263	20	51	and	and	CCONJ
acarelar-2263	20	52	so	so	ADV
acarelar-2263	20	53	are	be	AUX
acarelar-2263	20	54	caught	catch	VERB
acarelar-2263	20	55	by	by	ADP
acarelar-2263	20	56	the	the	DET
acarelar-2263	20	57	provision	provision	NOUN
acarelar-2263	20	58	to	to	PART
acarelar-2263	20	59	pay	pay	VERB
acarelar-2263	20	60	tax	tax	NOUN
acarelar-2263	20	61	.	.	PUNCT
acarelar-2263	21	1	another	another	DET
acarelar-2263	21	2	good	good	ADJ
acarelar-2263	21	3	example	example	NOUN
acarelar-2263	21	4	is	be	AUX
acarelar-2263	21	5	the	the	DET
acarelar-2263	21	6	stamp	stamp	NOUN
acarelar-2263	21	7	duties	duty	NOUN
acarelar-2263	21	8	tax	tax	NOUN
acarelar-2263	21	9	which	which	PRON
acarelar-2263	21	10	is	be	AUX
acarelar-2263	21	11	charged	charge	VERB
acarelar-2263	21	12	upon	upon	SCONJ
acarelar-2263	21	13	the	the	DET
acarelar-2263	21	14	general	general	ADJ
acarelar-2263	21	15	instruments	instrument	NOUN
acarelar-2263	21	16	specified	specify	VERB
acarelar-2263	21	17	in	in	ADP
acarelar-2263	21	18	the	the	DET
acarelar-2263	21	19	act.13	act.13	PROPN
acarelar-2263	21	20	stamp	stamp	NOUN
acarelar-2263	21	21	duties	duty	NOUN
acarelar-2263	21	22	are	be	AUX
acarelar-2263	21	23	taxes	taxis	NOUN
acarelar-2263	21	24	paid	pay	VERB
acarelar-2263	21	25	in	in	ADP
acarelar-2263	21	26	perfecting	perfect	VERB
acarelar-2263	21	27	documents	document	NOUN
acarelar-2263	21	28	.	.	PUNCT
acarelar-2263	22	1	any	any	DET
acarelar-2263	22	2	instrument	instrument	NOUN
acarelar-2263	22	3	*	*	PUNCT
acarelar-2263	22	4	by	by	ADP
acarelar-2263	22	5	kachidobelu	kachidobelu	PROPN
acarelar-2263	22	6	john	john	PROPN
acarelar-2263	22	7	bielu	bielu	PROPN
acarelar-2263	22	8	,	,	PUNCT
acarelar-2263	22	9	bl	bl	PROPN
acarelar-2263	22	10	,	,	PUNCT
acarelar-2263	22	11	llm	llm	PROPN
acarelar-2263	22	12	,	,	PUNCT
acarelar-2263	22	13	phd	phd	NOUN
acarelar-2263	22	14	,	,	PUNCT
acarelar-2263	22	15	lecturer	lecturer	NOUN
acarelar-2263	22	16	,	,	PUNCT
acarelar-2263	22	17	faculty	faculty	NOUN
acarelar-2263	22	18	of	of	ADP
acarelar-2263	22	19	law	law	NOUN
acarelar-2263	22	20	,	,	PUNCT
acarelar-2263	22	21	nnamdi	nnamdi	PROPN
acarelar-2263	22	22	azikiwe	azikiwe	PROPN
acarelar-2263	22	23	university	university	NOUN
acarelar-2263	22	24	awka	awka	NOUN
acarelar-2263	22	25	,	,	PUNCT
acarelar-2263	22	26	anambra	anambra	PROPN
acarelar-2263	22	27	state	state	PROPN
acarelar-2263	22	28	,	,	PUNCT
acarelar-2263	22	29	nigeria	nigeria	PROPN
acarelar-2263	22	30	,	,	PUNCT
acarelar-2263	22	31	+2348037443753	+2348037443753	NUM
acarelar-2263	22	32	,	,	PUNCT
acarelar-2263	22	33	e	e	NOUN
acarelar-2263	22	34	-	-	NOUN
acarelar-2263	22	35	mail	mail	NOUN
acarelar-2263	22	36	:	:	PUNCT
acarelar-2263	22	37	kachbielu@gmail.com	kachbielu@gmail.com	X
acarelar-2263	22	38	;	;	PUNCT
acarelar-2263	22	39	kj.bielu@uizik.edu.ng	kj.bielu@uizik.edu.ng	PROPN
acarelar-2263	22	40	.	.	NOUN
acarelar-2263	23	1	1	1	NUM
acarelar-2263	23	2	k	k	PROPN
acarelar-2263	23	3	j	j	PROPN
acarelar-2263	23	4	bielu	bielu	NOUN
acarelar-2263	23	5	,	,	PUNCT
acarelar-2263	23	6	lawyers	lawyer	NOUN
acarelar-2263	23	7	as	as	ADP
acarelar-2263	23	8	taxable	taxable	ADJ
acarelar-2263	23	9	persons	person	NOUN
acarelar-2263	23	10	under	under	ADP
acarelar-2263	23	11	the	the	DET
acarelar-2263	23	12	value	value	NOUN
acarelar-2263	23	13	added	add	VERB
acarelar-2263	23	14	tax	tax	NOUN
acarelar-2263	23	15	act	act	PROPN
acarelar-2263	23	16	:	:	PUNCT
acarelar-2263	23	17	an	an	DET
acarelar-2263	23	18	appraisal	appraisal	NOUN
acarelar-2263	23	19	in	in	ADP
acarelar-2263	23	20	ajlhr	ajlhr	PROPN
acarelar-2263	23	21	4(1	4(1	NOUN
acarelar-2263	23	22	)	)	PUNCT
acarelar-2263	23	23	2000	2000	NUM
acarelar-2263	23	24	at	at	ADP
acarelar-2263	23	25	53	53	NUM
acarelar-2263	23	26	-	-	SYM
acarelar-2263	23	27	60	60	NUM
acarelar-2263	23	28	2	2	NUM
acarelar-2263	23	29	constitution	constitution	NOUN
acarelar-2263	23	30	of	of	ADP
acarelar-2263	23	31	the	the	DET
acarelar-2263	23	32	federal	federal	PROPN
acarelar-2263	23	33	republic	republic	PROPN
acarelar-2263	23	34	of	of	ADP
acarelar-2263	23	35	nigeria	nigeria	PROPN
acarelar-2263	23	36	,	,	PUNCT
acarelar-2263	23	37	1999	1999	NUM
acarelar-2263	23	38	as	as	SCONJ
acarelar-2263	23	39	amended	amend	VERB
acarelar-2263	23	40	.	.	PUNCT
acarelar-2263	24	1	(	(	PUNCT
acarelar-2263	24	2	cfrn	cfrn	ADJ
acarelar-2263	24	3	)	)	PUNCT
acarelar-2263	24	4	s.24	s.24	X
acarelar-2263	24	5	(	(	PUNCT
acarelar-2263	24	6	f	f	X
acarelar-2263	24	7	)	)	PUNCT
acarelar-2263	24	8	3	3	NUM
acarelar-2263	24	9	legal	legal	ADJ
acarelar-2263	24	10	practitioner	practitioner	NOUN
acarelar-2263	24	11	’s	’s	PART
acarelar-2263	24	12	act	act	PROPN
acarelar-2263	24	13	,	,	PUNCT
acarelar-2263	24	14	cap	cap	PROPN
acarelar-2263	24	15	l11	l11	PROPN
acarelar-2263	24	16	,	,	PUNCT
acarelar-2263	24	17	lfn	lfn	PROPN
acarelar-2263	24	18	20004	20004	NUM
acarelar-2263	24	19	,	,	PUNCT
acarelar-2263	24	20	entitlement	entitlement	NOUN
acarelar-2263	24	21	to	to	PART
acarelar-2263	24	22	practice	practice	VERB
acarelar-2263	24	23	as	as	ADP
acarelar-2263	24	24	barristers	barrister	NOUN
acarelar-2263	24	25	and	and	CCONJ
acarelar-2263	24	26	solicitors	solicitor	NOUN
acarelar-2263	24	27	order	order	NOUN
acarelar-2263	24	28	.	.	PUNCT
acarelar-2263	25	1	4	4	NUM
acarelar-2263	25	2	personal	personal	ADJ
acarelar-2263	25	3	income	income	NOUN
acarelar-2263	25	4	tax	tax	PROPN
acarelar-2263	25	5	act	act	PROPN
acarelar-2263	25	6	,	,	PUNCT
acarelar-2263	25	7	2011	2011	NUM
acarelar-2263	25	8	s.37	s.37	NOUN
acarelar-2263	25	9	and	and	CCONJ
acarelar-2263	25	10	the	the	DET
acarelar-2263	25	11	sixth	sixth	ADJ
acarelar-2263	25	12	schedule	schedule	NOUN
acarelar-2263	25	13	to	to	ADP
acarelar-2263	25	14	the	the	DET
acarelar-2263	25	15	act	act	NOUN
acarelar-2263	25	16	,	,	PUNCT
acarelar-2263	25	17	value	value	NOUN
acarelar-2263	25	18	added	add	VERB
acarelar-2263	25	19	tax	tax	NOUN
acarelar-2263	25	20	act	act	NOUN
acarelar-2263	25	21	(	(	PUNCT
acarelar-2263	25	22	vat	vat	NOUN
acarelar-2263	25	23	)	)	PUNCT
acarelar-2263	25	24	act	act	PROPN
acarelar-2263	25	25	,	,	PUNCT
acarelar-2263	25	26	2007,s.4	2007,s.4	NUM
acarelar-2263	25	27	,	,	PUNCT
acarelar-2263	25	28	however	however	ADV
acarelar-2263	25	29	,	,	PUNCT
acarelar-2263	25	30	see	see	VERB
acarelar-2263	25	31	the	the	DET
acarelar-2263	25	32	finance	finance	NOUN
acarelar-2263	25	33	act	act	NOUN
acarelar-2263	25	34	,	,	PUNCT
acarelar-2263	25	35	2019	2019	NUM
acarelar-2263	25	36	,	,	PUNCT
acarelar-2263	25	37	s.34	s.34	NUM
acarelar-2263	25	38	which	which	DET
acarelar-2263	25	39	amended	amend	VERB
acarelar-2263	25	40	section	section	NOUN
acarelar-2263	25	41	4	4	NUM
acarelar-2263	25	42	of	of	ADP
acarelar-2263	25	43	vat	vat	NOUN
acarelar-2263	25	44	act	act	NOUN
acarelar-2263	25	45	.	.	PUNCT
acarelar-2263	26	1	5	5	NUM
acarelar-2263	26	2	personal	personal	ADJ
acarelar-2263	26	3	income	income	NOUN
acarelar-2263	26	4	tax	tax	NOUN
acarelar-2263	26	5	(	(	PUNCT
acarelar-2263	26	6	amendment	amendment	NOUN
acarelar-2263	26	7	)	)	PUNCT
acarelar-2263	26	8	act	act	PROPN
acarelar-2263	26	9	,	,	PUNCT
acarelar-2263	26	10	2011	2011	NUM
acarelar-2263	26	11	6	6	NUM
acarelar-2263	26	12	value	value	NOUN
acarelar-2263	26	13	added	add	VERB
acarelar-2263	26	14	tax	tax	NOUN
acarelar-2263	26	15	(	(	PUNCT
acarelar-2263	26	16	amendment	amendment	NOUN
acarelar-2263	26	17	)	)	PUNCT
acarelar-2263	26	18	act	act	PROPN
acarelar-2263	26	19	,	,	PUNCT
acarelar-2263	26	20	2007	2007	NUM
acarelar-2263	26	21	7	7	NUM
acarelar-2263	26	22	stamp	stamp	NOUN
acarelar-2263	26	23	duties	duty	NOUN
acarelar-2263	26	24	tax	tax	PROPN
acarelar-2263	26	25	act	act	PROPN
acarelar-2263	26	26	,	,	PUNCT
acarelar-2263	26	27	cap	cap	VERB
acarelar-2263	26	28	58	58	NUM
acarelar-2263	26	29	,	,	PUNCT
acarelar-2263	26	30	laws	law	NOUN
acarelar-2263	26	31	of	of	ADP
acarelar-2263	26	32	federation	federation	PROPN
acarelar-2263	26	33	of	of	ADP
acarelar-2263	26	34	nigeria	nigeria	PROPN
acarelar-2263	26	35	(	(	PUNCT
acarelar-2263	26	36	lfn	lfn	PROPN
acarelar-2263	26	37	2004	2004	NUM
acarelar-2263	26	38	8	8	NUM
acarelar-2263	26	39	capital	capital	NOUN
acarelar-2263	26	40	gains	gain	NOUN
acarelar-2263	26	41	tax	tax	NOUN
acarelar-2263	26	42	act	act	PROPN
acarelar-2263	26	43	,	,	PUNCT
acarelar-2263	26	44	cap	cap	NOUN
acarelar-2263	26	45	ci	ci	PROPN
acarelar-2263	26	46	lfn	lfn	PROPN
acarelar-2263	26	47	,	,	PUNCT
acarelar-2263	26	48	2004	2004	NUM
acarelar-2263	26	49	9	9	NUM
acarelar-2263	26	50	bwari	bwari	ADJ
acarelar-2263	26	51	area	area	NOUN
acarelar-2263	26	52	council	council	PROPN
acarelar-2263	26	53	trade	trade	NOUN
acarelar-2263	26	54	licence	licence	NOUN
acarelar-2263	26	55	on	on	ADP
acarelar-2263	26	56	private	private	ADJ
acarelar-2263	26	57	lockup	lockup	NOUN
acarelar-2263	26	58	shop	shop	NOUN
acarelar-2263	26	59	and	and	CCONJ
acarelar-2263	26	60	allied	ally	VERB
acarelar-2263	26	61	matters	matter	NOUN
acarelar-2263	26	62	bye	bye	INTJ
acarelar-2263	26	63	-	-	PUNCT
acarelar-2263	26	64	law	law	NOUN
acarelar-2263	26	65	,	,	PUNCT
acarelar-2263	26	66	(	(	PUNCT
acarelar-2263	26	67	no3	no3	NOUN
acarelar-2263	26	68	)	)	PUNCT
acarelar-2263	26	69	,	,	PUNCT
acarelar-2263	26	70	2016	2016	NUM
acarelar-2263	26	71	,	,	PUNCT
acarelar-2263	26	72	bwari	bwari	ADJ
acarelar-2263	26	73	area	area	NOUN
acarelar-2263	26	74	council	council	NOUN
acarelar-2263	26	75	liquor	liquor	NOUN
acarelar-2263	26	76	licencing	licence	VERB
acarelar-2263	26	77	bye	bye	NOUN
acarelar-2263	26	78	-	-	NOUN
acarelar-2263	26	79	law	law	NOUN
acarelar-2263	26	80	(	(	PUNCT
acarelar-2263	26	81	no	no	DET
acarelar-2263	26	82	9	9	NUM
acarelar-2263	26	83	)	)	PUNCT
acarelar-2263	26	84	2016	2016	NUM
acarelar-2263	26	85	.	.	PUNCT
acarelar-2263	27	1	kuje	kuje	PROPN
acarelar-2263	27	2	area	area	PROPN
acarelar-2263	27	3	council	council	NOUN
acarelar-2263	27	4	delegation	delegation	NOUN
acarelar-2263	27	5	of	of	ADP
acarelar-2263	27	6	its	its	PRON
acarelar-2263	27	7	control	control	NOUN
acarelar-2263	27	8	and	and	CCONJ
acarelar-2263	27	9	regulation	regulation	NOUN
acarelar-2263	27	10	of	of	ADP
acarelar-2263	27	11	outdoor	outdoor	ADJ
acarelar-2263	27	12	advertisement	advertisement	NOUN
acarelar-2263	27	13	and	and	CCONJ
acarelar-2263	27	14	signage	signage	NOUN
acarelar-2263	27	15	powers	power	NOUN
acarelar-2263	27	16	byelaw	byelaw	VERB
acarelar-2263	27	17	2012	2012	NUM
acarelar-2263	27	18	.	.	PUNCT
acarelar-2263	28	1	however	however	ADV
acarelar-2263	28	2	,	,	PUNCT
acarelar-2263	28	3	see	see	VERB
acarelar-2263	28	4	the	the	DET
acarelar-2263	28	5	decisions	decision	NOUN
acarelar-2263	28	6	in	in	ADP
acarelar-2263	28	7	m.i	m.i	PROPN
acarelar-2263	28	8	nig	nig	PROPN
acarelar-2263	28	9	ltd	ltd	PROPN
acarelar-2263	28	10	v	v	ADP
acarelar-2263	28	11	eti	eti	PROPN
acarelar-2263	28	12	-	-	ADJ
acarelar-2263	28	13	osa	osa	ADJ
acarelar-2263	28	14	local	local	ADJ
acarelar-2263	28	15	government	government	NOUN
acarelar-2263	28	16	council	council	PROPN
acarelar-2263	28	17	&	&	CCONJ
acarelar-2263	28	18	anor	anor	PROPN
acarelar-2263	28	19	vol	vol	NOUN
acarelar-2263	28	20	.	.	PROPN
acarelar-2263	28	21	8	8	NUM
acarelar-2263	28	22	all	all	PRON
acarelar-2263	28	23	ntc	ntc	PROPN
acarelar-2263	28	24	389	389	NUM
acarelar-2263	28	25	,	,	PUNCT
acarelar-2263	28	26	aedc	aedc	PROPN
acarelar-2263	28	27	plc	plc	PROPN
acarelar-2263	28	28	v	v	PROPN
acarelar-2263	28	29	bwari	bwari	PROPN
acarelar-2263	28	30	area	area	NOUN
acarelar-2263	28	31	council	council	PROPN
acarelar-2263	28	32	(	(	PUNCT
acarelar-2263	28	33	2019	2019	NUM
acarelar-2263	28	34	)	)	PUNCT
acarelar-2263	28	35	41	41	NUM
acarelar-2263	28	36	tlrn	tlrn	NOUN
acarelar-2263	28	37	41	41	NUM
acarelar-2263	28	38	and	and	CCONJ
acarelar-2263	28	39	aedc	aedc	PROPN
acarelar-2263	28	40	plc	plc	PROPN
acarelar-2263	28	41	v	v	PROPN
acarelar-2263	28	42	kuje	kuje	PROPN
acarelar-2263	28	43	area	area	PROPN
acarelar-2263	28	44	council	council	PROPN
acarelar-2263	28	45	(	(	PUNCT
acarelar-2263	28	46	2019	2019	NUM
acarelar-2263	28	47	)	)	PUNCT
acarelar-2263	28	48	42	42	NUM
acarelar-2263	28	49	tlrn	tlrn	NOUN
acarelar-2263	28	50	25	25	NUM
acarelar-2263	28	51	on	on	ADP
acarelar-2263	28	52	the	the	DET
acarelar-2263	28	53	issue	issue	NOUN
acarelar-2263	28	54	of	of	ADP
acarelar-2263	28	55	whether	whether	SCONJ
acarelar-2263	28	56	or	or	CCONJ
acarelar-2263	28	57	not	not	PART
acarelar-2263	28	58	local	local	ADJ
acarelar-2263	28	59	government	government	NOUN
acarelar-2263	28	60	had	have	AUX
acarelar-2263	28	61	power	power	NOUN
acarelar-2263	28	62	or	or	CCONJ
acarelar-2263	28	63	not	not	PART
acarelar-2263	28	64	to	to	PART
acarelar-2263	28	65	enact	enact	VERB
acarelar-2263	28	66	a	a	DET
acarelar-2263	28	67	bye	bye	NOUN
acarelar-2263	28	68	-	-	NOUN
acarelar-2263	28	69	law	law	NOUN
acarelar-2263	28	70	to	to	PART
acarelar-2263	28	71	demand	demand	VERB
acarelar-2263	28	72	and	and	CCONJ
acarelar-2263	28	73	collect	collect	VERB
acarelar-2263	28	74	levies	levy	NOUN
acarelar-2263	28	75	.	.	PUNCT
acarelar-2263	29	1	10	10	NUM
acarelar-2263	29	2	pita	pita	NOUN
acarelar-2263	29	3	(	(	PUNCT
acarelar-2263	29	4	amendment	amendment	NOUN
acarelar-2263	29	5	)	)	PUNCT
acarelar-2263	29	6	2011	2011	NUM
acarelar-2263	29	7	,	,	PUNCT
acarelar-2263	29	8	s.1	s.1	PRON
acarelar-2263	29	9	and	and	CCONJ
acarelar-2263	29	10	3	3	NUM
acarelar-2263	29	11	(	(	PUNCT
acarelar-2263	29	12	10	10	NUM
acarelar-2263	29	13	(	(	PUNCT
acarelar-2263	29	14	a	a	X
acarelar-2263	29	15	)	)	PUNCT
acarelar-2263	29	16	11	11	NUM
acarelar-2263	29	17	al	al	PROPN
acarelar-2263	29	18	-	-	PUNCT
acarelar-2263	29	19	maseer	maseer	PROPN
acarelar-2263	29	20	law	law	NOUN
acarelar-2263	29	21	firm	firm	NOUN
acarelar-2263	29	22	v	v	ADP
acarelar-2263	29	23	federal	federal	PROPN
acarelar-2263	29	24	inland	inland	PROPN
acarelar-2263	29	25	revenue	revenue	NOUN
acarelar-2263	29	26	service	service	NOUN
acarelar-2263	29	27	(	(	PUNCT
acarelar-2263	29	28	2019	2019	NUM
acarelar-2263	29	29	)	)	PUNCT
acarelar-2263	29	30	12	12	NUM
acarelar-2263	29	31	nwlr	nwlr	NOUN
acarelar-2263	29	32	(	(	PUNCT
acarelar-2263	29	33	pt.1687	pt.1687	PROPN
acarelar-2263	29	34	)	)	PUNCT
acarelar-2263	29	35	555	555	NUM
acarelar-2263	29	36	12	12	NUM
acarelar-2263	29	37	supra	supra	NOUN
acarelar-2263	29	38	at	at	ADP
acarelar-2263	29	39	571	571	NUM
acarelar-2263	29	40	-	-	SYM
acarelar-2263	29	41	572	572	NUM
acarelar-2263	29	42	13	13	NUM
acarelar-2263	29	43	stamp	stamp	NOUN
acarelar-2263	29	44	duties	duty	NOUN
acarelar-2263	29	45	act	act	PROPN
acarelar-2263	29	46	,	,	PUNCT
acarelar-2263	29	47	cap	cap	NOUN
acarelar-2263	29	48	s8	s8	PROPN
acarelar-2263	29	49	lfn	lfn	PROPN
acarelar-2263	29	50	,	,	PUNCT
acarelar-2263	29	51	2004	2004	NUM
acarelar-2263	29	52	,	,	PUNCT
acarelar-2263	29	53	s.3	s.3	NOUN
acarelar-2263	29	54	and	and	CCONJ
acarelar-2263	29	55	the	the	DET
acarelar-2263	29	56	schedule	schedule	NOUN
acarelar-2263	29	57	to	to	ADP
acarelar-2263	29	58	the	the	DET
acarelar-2263	29	59	act	act	NOUN
acarelar-2263	29	60	mailto:bielu@uizik.edu.ng	mailto:bielu@uizik.edu.ng	PROPN
acarelar-2263	29	61	bielu	bielu	NOUN
acarelar-2263	29	62	:	:	PUNCT
acarelar-2263	29	63	tax	tax	NOUN
acarelar-2263	29	64	compliance	compliance	NOUN
acarelar-2263	29	65	by	by	ADP
acarelar-2263	29	66	legal	legal	ADJ
acarelar-2263	29	67	practitioners	practitioner	NOUN
acarelar-2263	29	68	and	and	CCONJ
acarelar-2263	29	69	the	the	DET
acarelar-2263	29	70	attendant	attendant	ADJ
acarelar-2263	29	71	prospects	prospect	NOUN
acarelar-2263	29	72	to	to	ADP
acarelar-2263	29	73	governance	governance	NOUN
acarelar-2263	29	74	in	in	ADP
acarelar-2263	29	75	nigeria	nigeria	PROPN
acarelar-2263	29	76	:	:	PUNCT
acarelar-2263	29	77	a	a	DET
acarelar-2263	29	78	legal	legal	ADJ
acarelar-2263	29	79	appraisal	appraisal	NOUN
acarelar-2263	29	80	page	page	NOUN
acarelar-2263	29	81	|	|	ADV
acarelar-2263	29	82	58	58	NUM
acarelar-2263	29	83	executed	execute	VERB
acarelar-2263	29	84	in	in	ADP
acarelar-2263	29	85	nigeria	nigeria	PROPN
acarelar-2263	29	86	or	or	CCONJ
acarelar-2263	29	87	relating	relate	VERB
acarelar-2263	29	88	where	where	SCONJ
acarelar-2263	29	89	-	-	PUNCT
acarelar-2263	29	90	so	so	ADV
acarelar-2263	29	91	-	-	PUNCT
acarelar-2263	29	92	ever	ever	ADV
acarelar-2263	29	93	executed	execute	VERB
acarelar-2263	29	94	,	,	PUNCT
acarelar-2263	29	95	to	to	ADP
acarelar-2263	29	96	any	any	DET
acarelar-2263	29	97	property	property	NOUN
acarelar-2263	29	98	situate	situate	NOUN
acarelar-2263	29	99	or	or	CCONJ
acarelar-2263	29	100	to	to	ADP
acarelar-2263	29	101	any	any	DET
acarelar-2263	29	102	matter	matter	NOUN
acarelar-2263	29	103	or	or	CCONJ
acarelar-2263	29	104	thing	thing	NOUN
acarelar-2263	29	105	done	do	VERB
acarelar-2263	29	106	or	or	CCONJ
acarelar-2263	29	107	be	be	AUX
acarelar-2263	29	108	done	do	VERB
acarelar-2263	29	109	in	in	ADP
acarelar-2263	29	110	nigeria	nigeria	PROPN
acarelar-2263	29	111	shall	shall	AUX
acarelar-2263	29	112	not	not	PART
acarelar-2263	29	113	except	except	SCONJ
acarelar-2263	29	114	in	in	ADP
acarelar-2263	29	115	criminal	criminal	ADJ
acarelar-2263	29	116	proceedings	proceeding	NOUN
acarelar-2263	29	117	be	be	AUX
acarelar-2263	29	118	given	give	VERB
acarelar-2263	29	119	in	in	ADP
acarelar-2263	29	120	evidence	evidence	NOUN
acarelar-2263	29	121	.	.	PUNCT
acarelar-2263	30	1	documents	document	NOUN
acarelar-2263	30	2	shall	shall	AUX
acarelar-2263	30	3	be	be	AUX
acarelar-2263	30	4	accepted	accept	VERB
acarelar-2263	30	5	when	when	SCONJ
acarelar-2263	30	6	duty	duty	NOUN
acarelar-2263	30	7	stamped	stamp	VERB
acarelar-2263	30	8	in	in	ADP
acarelar-2263	30	9	accordance	accordance	NOUN
acarelar-2263	30	10	with	with	ADP
acarelar-2263	30	11	the	the	DET
acarelar-2263	30	12	law	law	NOUN
acarelar-2263	30	13	in	in	ADP
acarelar-2263	30	14	force	force	NOUN
acarelar-2263	30	15	in	in	ADP
acarelar-2263	30	16	nigeria	nigeria	PROPN
acarelar-2263	30	17	at	at	ADP
acarelar-2263	30	18	the	the	DET
acarelar-2263	30	19	time	time	NOUN
acarelar-2263	30	20	when	when	SCONJ
acarelar-2263	30	21	it	it	PRON
acarelar-2263	30	22	was	be	AUX
acarelar-2263	30	23	first	first	ADV
acarelar-2263	30	24	executed.14	executed.14	PROPN
acarelar-2263	30	25	2	2	NUM
acarelar-2263	30	26	.	.	PUNCT
acarelar-2263	30	27	definition	definition	NOUN
acarelar-2263	30	28	of	of	ADP
acarelar-2263	30	29	tax	tax	NOUN
acarelar-2263	30	30	tax	tax	NOUN
acarelar-2263	30	31	is	be	AUX
acarelar-2263	30	32	defined	define	VERB
acarelar-2263	30	33	as	as	ADP
acarelar-2263	30	34	a	a	DET
acarelar-2263	30	35	monetary	monetary	ADJ
acarelar-2263	30	36	charge	charge	NOUN
acarelar-2263	30	37	imposed	impose	VERB
acarelar-2263	30	38	by	by	ADP
acarelar-2263	30	39	the	the	DET
acarelar-2263	30	40	government	government	NOUN
acarelar-2263	30	41	on	on	ADP
acarelar-2263	30	42	persons	person	NOUN
acarelar-2263	30	43	,	,	PUNCT
acarelar-2263	30	44	entities	entity	NOUN
acarelar-2263	30	45	or	or	CCONJ
acarelar-2263	30	46	property	property	NOUN
acarelar-2263	30	47	to	to	PART
acarelar-2263	30	48	yield	yield	VERB
acarelar-2263	30	49	public	public	ADJ
acarelar-2263	30	50	revenue	revenue	NOUN
acarelar-2263	30	51	.	.	PUNCT
acarelar-2263	31	1	most	most	ADV
acarelar-2263	31	2	broadly	broadly	ADV
acarelar-2263	31	3	the	the	DET
acarelar-2263	31	4	term	term	NOUN
acarelar-2263	31	5	embraces	embrace	VERB
acarelar-2263	31	6	all	all	DET
acarelar-2263	31	7	governmental	governmental	ADJ
acarelar-2263	31	8	impositions	imposition	NOUN
acarelar-2263	31	9	on	on	ADP
acarelar-2263	31	10	the	the	DET
acarelar-2263	31	11	persons	person	NOUN
acarelar-2263	31	12	,	,	PUNCT
acarelar-2263	31	13	property	property	NOUN
acarelar-2263	31	14	,	,	PUNCT
acarelar-2263	31	15	privileged	privileged	ADJ
acarelar-2263	31	16	,	,	PUNCT
acarelar-2263	31	17	occupations	occupation	NOUN
acarelar-2263	31	18	and	and	CCONJ
acarelar-2263	31	19	enjoyment	enjoyment	NOUN
acarelar-2263	31	20	of	of	ADP
acarelar-2263	31	21	the	the	DET
acarelar-2263	31	22	people	people	NOUN
acarelar-2263	31	23	and	and	CCONJ
acarelar-2263	31	24	it	it	PRON
acarelar-2263	31	25	includes	include	VERB
acarelar-2263	31	26	all	all	DET
acarelar-2263	31	27	duties	duty	NOUN
acarelar-2263	31	28	,	,	PUNCT
acarelar-2263	31	29	imports	import	NOUN
acarelar-2263	31	30	and	and	CCONJ
acarelar-2263	31	31	exercises.15	exercises.15	NOUN
acarelar-2263	31	32	tax	tax	NOUN
acarelar-2263	31	33	is	be	AUX
acarelar-2263	31	34	a	a	DET
acarelar-2263	31	35	pecuniary	pecuniary	ADJ
acarelar-2263	31	36	burden	burden	NOUN
acarelar-2263	31	37	laid	lay	VERB
acarelar-2263	31	38	upon	upon	SCONJ
acarelar-2263	31	39	individuals	individual	NOUN
acarelar-2263	31	40	or	or	CCONJ
acarelar-2263	31	41	property	property	NOUN
acarelar-2263	31	42	to	to	PART
acarelar-2263	31	43	support	support	VERB
acarelar-2263	31	44	government	government	NOUN
acarelar-2263	31	45	,	,	PUNCT
acarelar-2263	31	46	a	a	DET
acarelar-2263	31	47	payment	payment	NOUN
acarelar-2263	31	48	exacted	exact	VERB
acarelar-2263	31	49	by	by	ADP
acarelar-2263	31	50	legislative	legislative	ADJ
acarelar-2263	31	51	authority	authority	NOUN
acarelar-2263	31	52	or	or	CCONJ
acarelar-2263	31	53	compulsory	compulsory	ADJ
acarelar-2263	31	54	contribution	contribution	NOUN
acarelar-2263	31	55	to	to	ADP
acarelar-2263	31	56	the	the	DET
acarelar-2263	31	57	support	support	NOUN
acarelar-2263	31	58	of	of	ADP
acarelar-2263	31	59	government	government	NOUN
acarelar-2263	31	60	levied	levy	VERB
acarelar-2263	31	61	on	on	ADP
acarelar-2263	31	62	persons	person	NOUN
acarelar-2263	31	63	,	,	PUNCT
acarelar-2263	31	64	property	property	NOUN
acarelar-2263	31	65	,	,	PUNCT
acarelar-2263	31	66	income	income	NOUN
acarelar-2263	31	67	,	,	PUNCT
acarelar-2263	31	68	commodities	commodity	NOUN
acarelar-2263	31	69	,	,	PUNCT
acarelar-2263	31	70	transactions	transaction	NOUN
acarelar-2263	31	71	and	and	CCONJ
acarelar-2263	31	72	others.16	others.16	NOUN
acarelar-2263	31	73	in	in	ADP
acarelar-2263	31	74	matthews	matthews	PROPN
acarelar-2263	31	75	v	v	ADP
acarelar-2263	31	76	chicory	chicory	NOUN
acarelar-2263	31	77	marketing	marketing	NOUN
acarelar-2263	31	78	board	board	NOUN
acarelar-2263	31	79	(	(	PUNCT
acarelar-2263	31	80	v),17	v),17	VERB
acarelar-2263	31	81	a	a	DET
acarelar-2263	31	82	tax	tax	NOUN
acarelar-2263	31	83	was	be	AUX
acarelar-2263	31	84	defined	define	VERB
acarelar-2263	31	85	as	as	ADP
acarelar-2263	31	86	a	a	DET
acarelar-2263	31	87	compulsory	compulsory	ADJ
acarelar-2263	31	88	exaction	exaction	NOUN
acarelar-2263	31	89	of	of	ADP
acarelar-2263	31	90	money	money	NOUN
acarelar-2263	31	91	by	by	ADP
acarelar-2263	31	92	a	a	DET
acarelar-2263	31	93	public	public	ADJ
acarelar-2263	31	94	authority	authority	NOUN
acarelar-2263	31	95	for	for	ADP
acarelar-2263	31	96	public	public	ADJ
acarelar-2263	31	97	purposes	purpose	NOUN
acarelar-2263	31	98	or	or	CCONJ
acarelar-2263	31	99	raising	raise	VERB
acarelar-2263	31	100	money	money	NOUN
acarelar-2263	31	101	for	for	ADP
acarelar-2263	31	102	the	the	DET
acarelar-2263	31	103	purposes	purpose	NOUN
acarelar-2263	31	104	of	of	ADP
acarelar-2263	31	105	government	government	NOUN
acarelar-2263	31	106	by	by	ADP
acarelar-2263	31	107	means	mean	NOUN
acarelar-2263	31	108	of	of	ADP
acarelar-2263	31	109	contributions	contribution	NOUN
acarelar-2263	31	110	from	from	ADP
acarelar-2263	31	111	individual	individual	ADJ
acarelar-2263	31	112	persons	person	NOUN
acarelar-2263	31	113	.	.	PUNCT
acarelar-2263	32	1	a	a	DET
acarelar-2263	32	2	tax	tax	NOUN
acarelar-2263	32	3	therefore	therefore	ADV
acarelar-2263	32	4	by	by	ADP
acarelar-2263	32	5	general	general	ADJ
acarelar-2263	32	6	understanding	understanding	NOUN
acarelar-2263	32	7	of	of	ADP
acarelar-2263	32	8	the	the	DET
acarelar-2263	32	9	term	term	NOUN
acarelar-2263	32	10	and	and	CCONJ
acarelar-2263	32	11	as	as	SCONJ
acarelar-2263	32	12	used	use	VERB
acarelar-2263	32	13	in	in	ADP
acarelar-2263	32	14	the	the	DET
acarelar-2263	32	15	constitution,18	constitution,18	NOUN
acarelar-2263	32	16	signifies	signify	VERB
acarelar-2263	32	17	an	an	DET
acarelar-2263	32	18	exaction	exaction	NOUN
acarelar-2263	32	19	for	for	ADP
acarelar-2263	32	20	the	the	DET
acarelar-2263	32	21	support	support	NOUN
acarelar-2263	32	22	of	of	ADP
acarelar-2263	32	23	the	the	DET
acarelar-2263	32	24	government.19	government.19	PROPN
acarelar-2263	32	25	importantly	importantly	ADV
acarelar-2263	32	26	tax	tax	NOUN
acarelar-2263	32	27	is	be	AUX
acarelar-2263	32	28	not	not	PART
acarelar-2263	32	29	a	a	DET
acarelar-2263	32	30	voluntary	voluntary	ADJ
acarelar-2263	32	31	donation	donation	NOUN
acarelar-2263	32	32	or	or	CCONJ
acarelar-2263	32	33	payment	payment	NOUN
acarelar-2263	32	34	but	but	CCONJ
acarelar-2263	32	35	enforced	enforce	VERB
acarelar-2263	32	36	contribution	contribution	NOUN
acarelar-2263	32	37	exacted	exact	VERB
acarelar-2263	32	38	pursuant	pursuant	ADV
acarelar-2263	32	39	to	to	ADP
acarelar-2263	32	40	legislative	legislative	ADJ
acarelar-2263	32	41	authority.20	authority.20	NOUN
acarelar-2263	32	42	3	3	NUM
acarelar-2263	32	43	.	.	PUNCT
acarelar-2263	32	44	objectives	objective	NOUN
acarelar-2263	32	45	of	of	ADP
acarelar-2263	32	46	taxation	taxation	NOUN
acarelar-2263	32	47	the	the	DET
acarelar-2263	32	48	major	major	ADJ
acarelar-2263	32	49	objectives	objective	NOUN
acarelar-2263	32	50	are:(i	are:(i	NOUN
acarelar-2263	32	51	)	)	PUNCT
acarelar-2263	32	52	to	to	PART
acarelar-2263	32	53	raise	raise	VERB
acarelar-2263	32	54	revenue	revenue	NOUN
acarelar-2263	32	55	to	to	PART
acarelar-2263	32	56	finance	finance	VERB
acarelar-2263	32	57	government	government	NOUN
acarelar-2263	32	58	expenditure	expenditure	NOUN
acarelar-2263	32	59	;	;	PUNCT
acarelar-2263	32	60	and	and	CCONJ
acarelar-2263	32	61	(	(	PUNCT
acarelar-2263	32	62	ii	ii	NOUN
acarelar-2263	32	63	)	)	PUNCT
acarelar-2263	32	64	to	to	PART
acarelar-2263	32	65	influence	influence	VERB
acarelar-2263	32	66	activity	activity	NOUN
acarelar-2263	32	67	in	in	ADP
acarelar-2263	32	68	the	the	DET
acarelar-2263	32	69	economy	economy	NOUN
acarelar-2263	32	70	as	as	ADP
acarelar-2263	32	71	a	a	DET
acarelar-2263	32	72	whole	whole	NOUN
acarelar-2263	32	73	.	.	PUNCT
acarelar-2263	33	1	tax	tax	NOUN
acarelar-2263	33	2	policy	policy	NOUN
acarelar-2263	33	3	provides	provide	VERB
acarelar-2263	33	4	a	a	DET
acarelar-2263	33	5	mechanism	mechanism	NOUN
acarelar-2263	33	6	for	for	ADP
acarelar-2263	33	7	influencing	influence	VERB
acarelar-2263	33	8	consumer	consumer	NOUN
acarelar-2263	33	9	demand	demand	NOUN
acarelar-2263	33	10	and	and	CCONJ
acarelar-2263	33	11	for	for	ADP
acarelar-2263	33	12	providing	provide	VERB
acarelar-2263	33	13	incentive	incentive	NOUN
acarelar-2263	33	14	for	for	ADP
acarelar-2263	33	15	production	production	NOUN
acarelar-2263	33	16	,	,	PUNCT
acarelar-2263	33	17	investment	investment	NOUN
acarelar-2263	33	18	and	and	CCONJ
acarelar-2263	33	19	savings	saving	NOUN
acarelar-2263	33	20	.	.	PUNCT
acarelar-2263	34	1	it	it	PRON
acarelar-2263	34	2	is	be	AUX
acarelar-2263	34	3	therefore	therefore	ADV
acarelar-2263	34	4	a	a	DET
acarelar-2263	34	5	key	key	ADJ
acarelar-2263	34	6	factor	factor	NOUN
acarelar-2263	34	7	in	in	ADP
acarelar-2263	34	8	promoting	promote	VERB
acarelar-2263	34	9	the	the	DET
acarelar-2263	34	10	government	government	NOUN
acarelar-2263	34	11	overall	overall	ADJ
acarelar-2263	34	12	economic	economic	ADJ
acarelar-2263	34	13	and	and	CCONJ
acarelar-2263	34	14	social	social	ADJ
acarelar-2263	34	15	objectives	objective	NOUN
acarelar-2263	34	16	.	.	PUNCT
acarelar-2263	35	1	tax	tax	NOUN
acarelar-2263	35	2	is	be	AUX
acarelar-2263	35	3	the	the	DET
acarelar-2263	35	4	most	most	ADV
acarelar-2263	35	5	powerful	powerful	ADJ
acarelar-2263	35	6	macro	macro	ADJ
acarelar-2263	35	7	-	-	ADJ
acarelar-2263	35	8	economic	economic	ADJ
acarelar-2263	35	9	lever	lever	NOUN
acarelar-2263	35	10	available	available	ADJ
acarelar-2263	35	11	to	to	ADP
acarelar-2263	35	12	the	the	DET
acarelar-2263	35	13	governments	government	NOUN
acarelar-2263	35	14	,	,	PUNCT
acarelar-2263	35	15	which	which	PRON
acarelar-2263	35	16	can	can	AUX
acarelar-2263	35	17	be	be	AUX
acarelar-2263	35	18	used	use	VERB
acarelar-2263	35	19	to	to	PART
acarelar-2263	35	20	promote	promote	VERB
acarelar-2263	35	21	growth	growth	NOUN
acarelar-2263	35	22	to	to	PART
acarelar-2263	35	23	stimulate	stimulate	VERB
acarelar-2263	35	24	investment	investment	NOUN
acarelar-2263	35	25	through	through	ADP
acarelar-2263	35	26	tax	tax	NOUN
acarelar-2263	35	27	concessions	concession	NOUN
acarelar-2263	35	28	and	and	CCONJ
acarelar-2263	35	29	to	to	PART
acarelar-2263	35	30	maintain	maintain	VERB
acarelar-2263	35	31	a	a	DET
acarelar-2263	35	32	stable	stable	ADJ
acarelar-2263	35	33	economy	economy	NOUN
acarelar-2263	35	34	.	.	PUNCT
acarelar-2263	36	1	being	be	AUX
acarelar-2263	36	2	the	the	DET
acarelar-2263	36	3	most	most	ADV
acarelar-2263	36	4	important	important	ADJ
acarelar-2263	36	5	and	and	CCONJ
acarelar-2263	36	6	sustainable	sustainable	ADJ
acarelar-2263	36	7	source	source	NOUN
acarelar-2263	36	8	of	of	ADP
acarelar-2263	36	9	finance	finance	NOUN
acarelar-2263	36	10	for	for	ADP
acarelar-2263	36	11	a	a	DET
acarelar-2263	36	12	nations	nation	NOUN
acarelar-2263	36	13	development	development	NOUN
acarelar-2263	36	14	,	,	PUNCT
acarelar-2263	36	15	abdulrazaq21	abdulrazaq21	NOUN
acarelar-2263	36	16	summarized	summarize	VERB
acarelar-2263	36	17	the	the	DET
acarelar-2263	36	18	functions	function	NOUN
acarelar-2263	36	19	and	and	CCONJ
acarelar-2263	36	20	objectives	objective	NOUN
acarelar-2263	36	21	of	of	ADP
acarelar-2263	36	22	taxation	taxation	NOUN
acarelar-2263	36	23	to	to	PART
acarelar-2263	36	24	be	be	AUX
acarelar-2263	36	25	,	,	PUNCT
acarelar-2263	36	26	(	(	PUNCT
acarelar-2263	36	27	a	a	X
acarelar-2263	36	28	)	)	PUNCT
acarelar-2263	36	29	rising	rise	VERB
acarelar-2263	36	30	of	of	ADP
acarelar-2263	36	31	the	the	DET
acarelar-2263	36	32	revenue	revenue	NOUN
acarelar-2263	36	33	to	to	PART
acarelar-2263	36	34	meet	meet	VERB
acarelar-2263	36	35	government	government	NOUN
acarelar-2263	36	36	expenditure	expenditure	NOUN
acarelar-2263	36	37	,	,	PUNCT
acarelar-2263	36	38	(	(	PUNCT
acarelar-2263	36	39	b	b	NOUN
acarelar-2263	36	40	)	)	PUNCT
acarelar-2263	36	41	redistribution	redistribution	NOUN
acarelar-2263	36	42	of	of	ADP
acarelar-2263	36	43	wealth	wealth	NOUN
acarelar-2263	36	44	and	and	CCONJ
acarelar-2263	36	45	(	(	PUNCT
acarelar-2263	36	46	c	c	NOUN
acarelar-2263	36	47	)	)	PUNCT
acarelar-2263	36	48	management	management	NOUN
acarelar-2263	36	49	of	of	ADP
acarelar-2263	36	50	the	the	DET
acarelar-2263	36	51	economy	economy	NOUN
acarelar-2263	36	52	.	.	PUNCT
acarelar-2263	37	1	adam	adam	PROPN
acarelar-2263	37	2	smith	smith	PROPN
acarelar-2263	37	3	,	,	PUNCT
acarelar-2263	37	4	in	in	ADP
acarelar-2263	37	5	his	his	PRON
acarelar-2263	37	6	treatise	treatise	NOUN
acarelar-2263	37	7	,	,	PUNCT
acarelar-2263	37	8	‘	'	PUNCT
acarelar-2263	37	9	wealth	wealth	NOUN
acarelar-2263	37	10	of	of	ADP
acarelar-2263	37	11	nations’22	nations’22	PROPN
acarelar-2263	37	12	set	set	VERB
acarelar-2263	37	13	out	out	ADP
acarelar-2263	37	14	the	the	DET
acarelar-2263	37	15	canons	canon	NOUN
acarelar-2263	37	16	that	that	PRON
acarelar-2263	37	17	are	be	AUX
acarelar-2263	37	18	used	use	VERB
acarelar-2263	37	19	as	as	ADP
acarelar-2263	37	20	criteria	criterion	NOUN
acarelar-2263	37	21	for	for	ADP
acarelar-2263	37	22	judging	judge	VERB
acarelar-2263	37	23	a	a	DET
acarelar-2263	37	24	good	good	ADJ
acarelar-2263	37	25	tax	tax	NOUN
acarelar-2263	37	26	system	system	NOUN
acarelar-2263	37	27	as	as	ADP
acarelar-2263	37	28	:	:	PUNCT
acarelar-2263	37	29	equity	equity	NOUN
acarelar-2263	37	30	:	:	PUNCT
acarelar-2263	37	31	this	this	PRON
acarelar-2263	37	32	is	be	AUX
acarelar-2263	37	33	subdivided	subdivide	VERB
acarelar-2263	37	34	into	into	ADP
acarelar-2263	37	35	horizontal	horizontal	ADJ
acarelar-2263	37	36	and	and	CCONJ
acarelar-2263	37	37	vertical	vertical	ADJ
acarelar-2263	37	38	equity	equity	PROPN
acarelar-2263	37	39	.	.	PUNCT
acarelar-2263	38	1	horizontal	horizontal	PROPN
acarelar-2263	38	2	equity	equity	NOUN
acarelar-2263	38	3	requires	require	VERB
acarelar-2263	38	4	that	that	SCONJ
acarelar-2263	38	5	those	those	PRON
acarelar-2263	38	6	with	with	ADP
acarelar-2263	38	7	the	the	DET
acarelar-2263	38	8	same	same	ADJ
acarelar-2263	38	9	income	income	NOUN
acarelar-2263	38	10	should	should	AUX
acarelar-2263	38	11	pay	pay	VERB
acarelar-2263	38	12	equal	equal	ADJ
acarelar-2263	38	13	amount	amount	NOUN
acarelar-2263	38	14	of	of	ADP
acarelar-2263	38	15	tax	tax	NOUN
acarelar-2263	38	16	while	while	SCONJ
acarelar-2263	38	17	vertical	vertical	ADJ
acarelar-2263	38	18	equity	equity	NOUN
acarelar-2263	38	19	requires	require	VERB
acarelar-2263	38	20	that	that	SCONJ
acarelar-2263	38	21	those	those	PRON
acarelar-2263	38	22	with	with	ADP
acarelar-2263	38	23	different	different	ADJ
acarelar-2263	38	24	incomes	income	NOUN
acarelar-2263	38	25	should	should	AUX
acarelar-2263	38	26	pay	pay	VERB
acarelar-2263	38	27	different	different	ADJ
acarelar-2263	38	28	amount	amount	NOUN
acarelar-2263	38	29	of	of	ADP
acarelar-2263	38	30	tax	tax	NOUN
acarelar-2263	38	31	.	.	PUNCT
acarelar-2263	39	1	it	it	PRON
acarelar-2263	39	2	is	be	AUX
acarelar-2263	39	3	believed	believe	VERB
acarelar-2263	39	4	that	that	SCONJ
acarelar-2263	39	5	the	the	DET
acarelar-2263	39	6	strongest	strong	ADJ
acarelar-2263	39	7	tax	tax	NOUN
acarelar-2263	39	8	systems	system	NOUN
acarelar-2263	39	9	create	create	VERB
acarelar-2263	39	10	fairness	fairness	NOUN
acarelar-2263	39	11	,	,	PUNCT
acarelar-2263	39	12	assure	assure	NOUN
acarelar-2263	39	13	adequacy	adequacy	NOUN
acarelar-2263	39	14	,	,	PUNCT
acarelar-2263	39	15	simplicity	simplicity	NOUN
acarelar-2263	39	16	,	,	PUNCT
acarelar-2263	39	17	transparency	transparency	NOUN
acarelar-2263	39	18	and	and	CCONJ
acarelar-2263	39	19	promote	promote	VERB
acarelar-2263	39	20	administrative	administrative	ADJ
acarelar-2263	39	21	ease	ease	NOUN
acarelar-2263	39	22	.	.	PUNCT
acarelar-2263	40	1	certainty	certainty	NOUN
acarelar-2263	40	2	:	:	PUNCT
acarelar-2263	41	1	tax	tax	NOUN
acarelar-2263	41	2	which	which	PRON
acarelar-2263	41	3	an	an	DET
acarelar-2263	41	4	individual	individual	NOUN
acarelar-2263	41	5	has	have	VERB
acarelar-2263	41	6	to	to	PART
acarelar-2263	41	7	pay	pay	VERB
acarelar-2263	41	8	should	should	AUX
acarelar-2263	41	9	be	be	AUX
acarelar-2263	41	10	certain	certain	ADJ
acarelar-2263	41	11	not	not	PART
acarelar-2263	41	12	arbitrary	arbitrary	ADJ
acarelar-2263	41	13	.	.	PUNCT
acarelar-2263	42	1	the	the	DET
acarelar-2263	42	2	tax	tax	NOUN
acarelar-2263	42	3	payer	payer	NOUN
acarelar-2263	42	4	should	should	AUX
acarelar-2263	42	5	know	know	VERB
acarelar-2263	42	6	in	in	ADP
acarelar-2263	42	7	advance	advance	NOUN
acarelar-2263	42	8	how	how	SCONJ
acarelar-2263	42	9	much	much	ADJ
acarelar-2263	42	10	tax	tax	NOUN
acarelar-2263	42	11	he	he	PRON
acarelar-2263	42	12	has	have	VERB
acarelar-2263	42	13	to	to	PART
acarelar-2263	42	14	pay	pay	VERB
acarelar-2263	42	15	,	,	PUNCT
acarelar-2263	42	16	at	at	ADP
acarelar-2263	42	17	what	what	DET
acarelar-2263	42	18	time	time	NOUN
acarelar-2263	42	19	he	he	PRON
acarelar-2263	42	20	has	have	VERB
acarelar-2263	42	21	to	to	PART
acarelar-2263	42	22	pay	pay	VERB
acarelar-2263	42	23	and	and	CCONJ
acarelar-2263	42	24	in	in	ADP
acarelar-2263	42	25	what	what	DET
acarelar-2263	42	26	form	form	NOUN
acarelar-2263	42	27	the	the	DET
acarelar-2263	42	28	tax	tax	NOUN
acarelar-2263	42	29	is	be	AUX
acarelar-2263	42	30	to	to	PART
acarelar-2263	42	31	be	be	AUX
acarelar-2263	42	32	paid	pay	VERB
acarelar-2263	42	33	to	to	ADP
acarelar-2263	42	34	the	the	DET
acarelar-2263	42	35	government	government	NOUN
acarelar-2263	42	36	.	.	PUNCT
acarelar-2263	43	1	neutrality	neutrality	NOUN
acarelar-2263	43	2	:	:	PUNCT
acarelar-2263	43	3	a	a	DET
acarelar-2263	43	4	tax	tax	NOUN
acarelar-2263	43	5	is	be	AUX
acarelar-2263	43	6	neutral	neutral	ADJ
acarelar-2263	43	7	if	if	SCONJ
acarelar-2263	43	8	it	it	PRON
acarelar-2263	43	9	avoids	avoid	VERB
acarelar-2263	43	10	distortions	distortion	NOUN
acarelar-2263	43	11	of	of	ADP
acarelar-2263	43	12	the	the	DET
acarelar-2263	43	13	market	market	NOUN
acarelar-2263	43	14	.	.	PUNCT
acarelar-2263	44	1	it	it	PRON
acarelar-2263	44	2	does	do	AUX
acarelar-2263	44	3	not	not	PART
acarelar-2263	44	4	discriminate	discriminate	VERB
acarelar-2263	44	5	between	between	ADP
acarelar-2263	44	6	different	different	ADJ
acarelar-2263	44	7	activities	activity	NOUN
acarelar-2263	44	8	in	in	ADP
acarelar-2263	44	9	the	the	DET
acarelar-2263	44	10	economy	economy	NOUN
acarelar-2263	44	11	.	.	PUNCT
acarelar-2263	45	1	administrative	administrative	ADJ
acarelar-2263	45	2	efficiency	efficiency	NOUN
acarelar-2263	45	3	:	:	PUNCT
acarelar-2263	45	4	tax	tax	NOUN
acarelar-2263	45	5	personnel	personnel	NOUN
acarelar-2263	45	6	must	must	AUX
acarelar-2263	45	7	administer	administer	VERB
acarelar-2263	45	8	the	the	DET
acarelar-2263	45	9	tax	tax	NOUN
acarelar-2263	45	10	system	system	NOUN
acarelar-2263	45	11	efficiently	efficiently	ADV
acarelar-2263	45	12	.	.	PUNCT
acarelar-2263	46	1	the	the	DET
acarelar-2263	46	2	administrative	administrative	ADJ
acarelar-2263	46	3	cost	cost	NOUN
acarelar-2263	46	4	should	should	AUX
acarelar-2263	46	5	not	not	PART
acarelar-2263	46	6	exceed	exceed	VERB
acarelar-2263	46	7	the	the	DET
acarelar-2263	46	8	revenues	revenue	NOUN
acarelar-2263	46	9	realized	realize	VERB
acarelar-2263	46	10	from	from	ADP
acarelar-2263	46	11	tax	tax	NOUN
acarelar-2263	46	12	.	.	PUNCT
acarelar-2263	47	1	the	the	DET
acarelar-2263	47	2	appropriate	appropriate	ADJ
acarelar-2263	47	3	arm	arm	NOUN
acarelar-2263	47	4	of	of	ADP
acarelar-2263	47	5	the	the	DET
acarelar-2263	47	6	sovereignty	sovereignty	NOUN
acarelar-2263	47	7	reposed	repose	VERB
acarelar-2263	47	8	with	with	ADP
acarelar-2263	47	9	the	the	DET
acarelar-2263	47	10	power	power	NOUN
acarelar-2263	47	11	to	to	PART
acarelar-2263	47	12	impose	impose	VERB
acarelar-2263	47	13	tax	tax	NOUN
acarelar-2263	47	14	is	be	AUX
acarelar-2263	47	15	the	the	DET
acarelar-2263	47	16	legislature	legislature	NOUN
acarelar-2263	47	17	.	.	PUNCT
acarelar-2263	48	1	14	14	NUM
acarelar-2263	48	2	ibid	ibid	NOUN
acarelar-2263	48	3	,	,	PUNCT
acarelar-2263	48	4	section	section	NOUN
acarelar-2263	48	5	22(4	22(4	NUM
acarelar-2263	48	6	)	)	PUNCT
acarelar-2263	48	7	provides	provide	VERB
acarelar-2263	48	8	;	;	PUNCT
acarelar-2263	48	9	except	except	SCONJ
acarelar-2263	48	10	as	as	ADP
acarelar-2263	48	11	aforesaid	aforesaid	NOUN
acarelar-2263	48	12	and	and	CCONJ
acarelar-2263	48	13	subject	subject	ADJ
acarelar-2263	48	14	to	to	ADP
acarelar-2263	48	15	the	the	DET
acarelar-2263	48	16	provisions	provision	NOUN
acarelar-2263	48	17	of	of	ADP
acarelar-2263	48	18	section	section	NOUN
acarelar-2263	48	19	91(3	91(3	NUM
acarelar-2263	48	20	)	)	PUNCT
acarelar-2263	48	21	of	of	ADP
acarelar-2263	48	22	the	the	DET
acarelar-2263	48	23	act	act	NOUN
acarelar-2263	48	24	;	;	PUNCT
acarelar-2263	48	25	but	but	CCONJ
acarelar-2263	48	26	section	section	NOUN
acarelar-2263	48	27	91(3	91(3	NUM
acarelar-2263	48	28	)	)	PUNCT
acarelar-2263	48	29	of	of	ADP
acarelar-2263	48	30	the	the	DET
acarelar-2263	48	31	act	act	NOUN
acarelar-2263	48	32	also	also	ADV
acarelar-2263	48	33	provided	provide	VERB
acarelar-2263	48	34	that	that	SCONJ
acarelar-2263	48	35	where	where	SCONJ
acarelar-2263	48	36	in	in	ADP
acarelar-2263	48	37	any	any	DET
acarelar-2263	48	38	legal	legal	ADJ
acarelar-2263	48	39	proceedings	proceeding	NOUN
acarelar-2263	48	40	or	or	CCONJ
acarelar-2263	48	41	before	before	ADP
acarelar-2263	48	42	any	any	DET
acarelar-2263	48	43	arbitrator	arbitrator	NOUN
acarelar-2263	48	44	or	or	CCONJ
acarelar-2263	48	45	referee	referee	NOUN
acarelar-2263	48	46	may	may	AUX
acarelar-2263	48	47	having	having	AUX
acarelar-2263	48	48	regard	regard	VERB
acarelar-2263	48	49	to	to	ADP
acarelar-2263	48	50	the	the	DET
acarelar-2263	48	51	literacy	literacy	NOUN
acarelar-2263	48	52	and	and	CCONJ
acarelar-2263	48	53	ignorance	ignorance	NOUN
acarelar-2263	48	54	of	of	ADP
acarelar-2263	48	55	the	the	DET
acarelar-2263	48	56	party	party	NOUN
acarelar-2263	48	57	tendering	tendering	NOUN
acarelar-2263	48	58	having	having	AUX
acarelar-2263	48	59	regard	regard	NOUN
acarelar-2263	48	60	to	to	ADP
acarelar-2263	48	61	the	the	DET
acarelar-2263	48	62	literacy	literacy	NOUN
acarelar-2263	48	63	and	and	CCONJ
acarelar-2263	48	64	ignorance	ignorance	NOUN
acarelar-2263	48	65	of	of	ADP
acarelar-2263	48	66	the	the	DET
acarelar-2263	48	67	party	party	NOUN
acarelar-2263	48	68	tendering	tender	VERB
acarelar-2263	48	69	the	the	DET
acarelar-2263	48	70	receipts	receipt	NOUN
acarelar-2263	48	71	in	in	ADP
acarelar-2263	48	72	evidence	evidence	NOUN
acarelar-2263	48	73	,	,	PUNCT
acarelar-2263	48	74	admits	admit	VERB
acarelar-2263	48	75	the	the	DET
acarelar-2263	48	76	receipt	receipt	NOUN
acarelar-2263	48	77	upon	upon	SCONJ
acarelar-2263	48	78	payment	payment	NOUN
acarelar-2263	48	79	of	of	ADP
acarelar-2263	48	80	penalty	penalty	NOUN
acarelar-2263	48	81	upon	upon	SCONJ
acarelar-2263	48	82	the	the	DET
acarelar-2263	48	83	face	face	NOUN
acarelar-2263	48	84	of	of	ADP
acarelar-2263	48	85	the	the	DET
acarelar-2263	48	86	receipt	receipt	NOUN
acarelar-2263	48	87	so	so	ADV
acarelar-2263	48	88	admitted	admit	VERB
acarelar-2263	48	89	and	and	CCONJ
acarelar-2263	48	90	receipt	receipt	NOUN
acarelar-2263	48	91	shall	shall	AUX
acarelar-2263	48	92	be	be	AUX
acarelar-2263	48	93	given	give	VERB
acarelar-2263	48	94	for	for	ADP
acarelar-2263	48	95	the	the	DET
acarelar-2263	48	96	same	same	ADJ
acarelar-2263	48	97	.	.	PUNCT
acarelar-2263	49	1	in	in	ADP
acarelar-2263	49	2	okuwobi	okuwobi	PROPN
acarelar-2263	49	3	v	v	ADP
acarelar-2263	49	4	ishola	ishola	PROPN
acarelar-2263	49	5	(	(	PUNCT
acarelar-2263	49	6	1973	1973	NUM
acarelar-2263	49	7	)	)	PUNCT
acarelar-2263	49	8	all	all	DET
acarelar-2263	49	9	nlr	nlr	PROPN
acarelar-2263	49	10	233	233	NUM
acarelar-2263	49	11	,	,	PUNCT
acarelar-2263	49	12	.	.	PUNCT
acarelar-2263	50	1	the	the	DET
acarelar-2263	50	2	magistrate	magistrate	NOUN
acarelar-2263	50	3	rejected	reject	VERB
acarelar-2263	50	4	a	a	DET
acarelar-2263	50	5	document	document	NOUN
acarelar-2263	50	6	in	in	ADP
acarelar-2263	50	7	accordance	accordance	NOUN
acarelar-2263	50	8	with	with	ADP
acarelar-2263	50	9	section	section	NOUN
acarelar-2263	50	10	67	67	NUM
acarelar-2263	50	11	of	of	ADP
acarelar-2263	50	12	the	the	DET
acarelar-2263	50	13	property	property	NOUN
acarelar-2263	50	14	and	and	CCONJ
acarelar-2263	50	15	conveyancing	conveyancing	NOUN
acarelar-2263	50	16	law	law	NOUN
acarelar-2263	50	17	1959	1959	NUM
acarelar-2263	50	18	of	of	ADP
acarelar-2263	50	19	the	the	DET
acarelar-2263	50	20	western	western	ADJ
acarelar-2263	50	21	state	state	NOUN
acarelar-2263	50	22	of	of	ADP
acarelar-2263	50	23	nigeria	nigeria	PROPN
acarelar-2263	50	24	.	.	PUNCT
acarelar-2263	51	1	15	15	NUM
acarelar-2263	51	2	b	b	X
acarelar-2263	51	3	a	a	DET
acarelar-2263	51	4	garner	garner	NOUN
acarelar-2263	51	5	(	(	PUNCT
acarelar-2263	51	6	ed	ed	NOUN
acarelar-2263	51	7	)	)	PUNCT
acarelar-2263	51	8	black	black	NOUN
acarelar-2263	51	9	’s	’s	PART
acarelar-2263	51	10	law	law	NOUN
acarelar-2263	51	11	dictionary	dictionary	NOUN
acarelar-2263	51	12	(	(	PUNCT
acarelar-2263	51	13	10th	10th	ADJ
acarelar-2263	51	14	edition	edition	NOUN
acarelar-2263	51	15	,	,	PUNCT
acarelar-2263	51	16	usa	usa	PROPN
acarelar-2263	51	17	,	,	PUNCT
acarelar-2263	51	18	thomson	thomson	PROPN
acarelar-2263	51	19	renters	renter	NOUN
acarelar-2263	51	20	,	,	PUNCT
acarelar-2263	51	21	st	st	PROPN
acarelar-2263	51	22	paul	paul	PROPN
acarelar-2263	51	23	m	m	PROPN
acarelar-2263	51	24	n	n	CCONJ
acarelar-2263	51	25	,	,	PUNCT
acarelar-2263	51	26	2014)1688	2014)1688	NUM
acarelar-2263	51	27	16	16	NUM
acarelar-2263	51	28	a	a	DET
acarelar-2263	51	29	b	b	NOUN
acarelar-2263	51	30	ahmed	ahme	VERB
acarelar-2263	51	31	,	,	PUNCT
acarelar-2263	51	32	;	;	PUNCT
acarelar-2263	51	33	residence	residence	NOUN
acarelar-2263	51	34	and	and	CCONJ
acarelar-2263	51	35	permanent	permanent	ADJ
acarelar-2263	51	36	establishment	establishment	NOUN
acarelar-2263	51	37	issues	issue	NOUN
acarelar-2263	51	38	in	in	ADP
acarelar-2263	51	39	nigeria	nigeria	PROPN
acarelar-2263	51	40	taxation	taxation	NOUN
acarelar-2263	51	41	in	in	ADP
acarelar-2263	51	42	aeca	aeca	ADJ
acarelar-2263	51	43	tax	tax	NOUN
acarelar-2263	51	44	law	law	NOUN
acarelar-2263	51	45	journal	journal	NOUN
acarelar-2263	51	46	of	of	ADP
acarelar-2263	51	47	nigeria	nigeria	PROPN
acarelar-2263	51	48	,	,	PUNCT
acarelar-2263	51	49	2012	2012	NUM
acarelar-2263	51	50	vol	vol	NOUN
acarelar-2263	51	51	.	.	PROPN
acarelar-2263	51	52	1	1	NUM
acarelar-2263	51	53	,	,	PUNCT
acarelar-2263	51	54	97	97	NUM
acarelar-2263	51	55	17	17	NUM
acarelar-2263	51	56	(	(	PUNCT
acarelar-2263	51	57	1938	1938	NUM
acarelar-2263	51	58	)	)	PUNCT
acarelar-2263	51	59	60	60	NUM
acarelar-2263	51	60	clr	clr	VERB
acarelar-2263	51	61	263	263	NUM
acarelar-2263	51	62	at	at	ADP
acarelar-2263	51	63	276	276	NUM
acarelar-2263	51	64	18	18	NUM
acarelar-2263	51	65	cfrn	cfrn	PROPN
acarelar-2263	51	66	,	,	PUNCT
acarelar-2263	51	67	1999	1999	NUM
acarelar-2263	51	68	as	as	SCONJ
acarelar-2263	51	69	amended	amend	VERB
acarelar-2263	51	70	,	,	PUNCT
acarelar-2263	51	71	s	s	NOUN
acarelar-2263	51	72	24(f	24(f	NUM
acarelar-2263	51	73	)	)	PUNCT
acarelar-2263	51	74	,	,	PUNCT
acarelar-2263	51	75	united	united	PROPN
acarelar-2263	51	76	states	states	PROPN
acarelar-2263	51	77	v	v	ADP
acarelar-2263	51	78	buttler	buttler	NOUN
acarelar-2263	51	79	2279	2279	NUM
acarelar-2263	51	80	us	us	PROPN
acarelar-2263	51	81	(	(	PUNCT
acarelar-2263	51	82	1963	1963	NUM
acarelar-2263	51	83	)	)	PUNCT
acarelar-2263	51	84	61	61	NUM
acarelar-2263	51	85	,	,	PUNCT
acarelar-2263	51	86	i	i	PRON
acarelar-2263	51	87	a	a	DET
acarelar-2263	51	88	ayua	ayua	NOUN
acarelar-2263	51	89	,	,	PUNCT
acarelar-2263	51	90	nigerian	nigerian	ADJ
acarelar-2263	51	91	tax	tax	NOUN
acarelar-2263	51	92	law	law	NOUN
acarelar-2263	51	93	(	(	PUNCT
acarelar-2263	51	94	ibadan	ibadan	PROPN
acarelar-2263	51	95	,	,	PUNCT
acarelar-2263	51	96	spectrum	spectrum	PROPN
acarelar-2263	51	97	’s	’s	PART
acarelar-2263	51	98	law	law	NOUN
acarelar-2263	51	99	publishing	publishing	NOUN
acarelar-2263	51	100	,	,	PUNCT
acarelar-2263	51	101	1995	1995	NUM
acarelar-2263	51	102	)	)	PUNCT
acarelar-2263	51	103	25	25	NUM
acarelar-2263	51	104	19	19	NUM
acarelar-2263	51	105	united	unite	VERB
acarelar-2263	51	106	states	states	PROPN
acarelar-2263	51	107	v	v	ADP
acarelar-2263	51	108	buttler	buttler	NOUN
acarelar-2263	51	109	227	227	NUM
acarelar-2263	51	110	9	9	NUM
acarelar-2263	51	111	us	us	PROPN
acarelar-2263	51	112	(	(	PUNCT
acarelar-2263	51	113	1936	1936	NUM
acarelar-2263	51	114	)	)	PUNCT
acarelar-2263	51	115	61	61	NUM
acarelar-2263	51	116	20	20	NUM
acarelar-2263	51	117	i	i	PRON
acarelar-2263	51	118	a	a	DET
acarelar-2263	51	119	ayua	ayua	NOUN
acarelar-2263	51	120	,	,	PUNCT
acarelar-2263	51	121	nigerian	nigerian	ADJ
acarelar-2263	51	122	tax	tax	NOUN
acarelar-2263	51	123	law	law	NOUN
acarelar-2263	51	124	(	(	PUNCT
acarelar-2263	51	125	ibadan	ibadan	PROPN
acarelar-2263	51	126	,	,	PUNCT
acarelar-2263	51	127	spectrum	spectrum	PROPN
acarelar-2263	51	128	’s	’s	PART
acarelar-2263	51	129	law	law	NOUN
acarelar-2263	51	130	publishing	publishing	NOUN
acarelar-2263	51	131	,	,	PUNCT
acarelar-2263	51	132	1996	1996	NUM
acarelar-2263	51	133	)	)	PUNCT
acarelar-2263	51	134	p25	p25	PROPN
acarelar-2263	51	135	21	21	NUM
acarelar-2263	51	136	mt	mt	PROPN
acarelar-2263	51	137	abdulrazaq	abdulrazaq	PROPN
acarelar-2263	51	138	,	,	PUNCT
acarelar-2263	51	139	nigerian	nigerian	ADJ
acarelar-2263	51	140	revenue	revenue	NOUN
acarelar-2263	51	141	law	law	NOUN
acarelar-2263	51	142	(	(	PUNCT
acarelar-2263	51	143	lagos	lagos	PROPN
acarelar-2263	51	144	,	,	PUNCT
acarelar-2263	51	145	malthouse	malthouse	PROPN
acarelar-2263	51	146	press	press	PROPN
acarelar-2263	51	147	ltd	ltd	PROPN
acarelar-2263	51	148	,	,	PUNCT
acarelar-2263	51	149	2005	2005	NUM
acarelar-2263	51	150	)	)	PUNCT
acarelar-2263	51	151	2	2	NUM
acarelar-2263	51	152	22	22	NUM
acarelar-2263	51	153	cited	cite	VERB
acarelar-2263	51	154	in	in	ADP
acarelar-2263	51	155	i	i	PRON
acarelar-2263	51	156	a	a	DET
acarelar-2263	51	157	ayua	ayua	NOUN
acarelar-2263	51	158	,	,	PUNCT
acarelar-2263	51	159	nigerian	nigerian	ADJ
acarelar-2263	51	160	tax	tax	NOUN
acarelar-2263	51	161	law	law	NOUN
acarelar-2263	51	162	(	(	PUNCT
acarelar-2263	51	163	ibadan	ibadan	PROPN
acarelar-2263	51	164	,	,	PUNCT
acarelar-2263	51	165	spectrum	spectrum	PROPN
acarelar-2263	51	166	’s	’s	PART
acarelar-2263	51	167	law	law	PROPN
acarelar-2263	51	168	publishing	publishing	PROPN
acarelar-2263	51	169	ltd	ltd	PROPN
acarelar-2263	51	170	,	,	PUNCT
acarelar-2263	51	171	996	996	NUM
acarelar-2263	51	172	)	)	PUNCT
acarelar-2263	51	173	p9	p9	PROPN
acarelar-2263	51	174	african	african	ADJ
acarelar-2263	51	175	customary	customary	ADJ
acarelar-2263	51	176	and	and	CCONJ
acarelar-2263	51	177	religious	religious	ADJ
acarelar-2263	51	178	law	law	NOUN
acarelar-2263	51	179	review	review	NOUN
acarelar-2263	51	180	1	1	NUM
acarelar-2263	51	181	(	(	PUNCT
acarelar-2263	51	182	2020	2020	NUM
acarelar-2263	51	183	)	)	PUNCT
acarelar-2263	51	184	page	page	NOUN
acarelar-2263	51	185	|	|	ADV
acarelar-2263	51	186	59	59	NUM
acarelar-2263	51	187	4	4	NUM
acarelar-2263	51	188	.	.	PUNCT
acarelar-2263	52	1	who	who	PRON
acarelar-2263	52	2	is	be	AUX
acarelar-2263	52	3	a	a	DET
acarelar-2263	52	4	legal	legal	ADJ
acarelar-2263	52	5	practitioner	practitioner	NOUN
acarelar-2263	52	6	?	?	PUNCT
acarelar-2263	53	1	a	a	DET
acarelar-2263	53	2	legal	legal	ADJ
acarelar-2263	53	3	practitioner	practitioner	NOUN
acarelar-2263	53	4	is	be	AUX
acarelar-2263	53	5	a	a	DET
acarelar-2263	53	6	person	person	NOUN
acarelar-2263	53	7	entitled	entitle	VERB
acarelar-2263	53	8	to	to	PART
acarelar-2263	53	9	practice	practice	VERB
acarelar-2263	53	10	as	as	ADP
acarelar-2263	53	11	a	a	DET
acarelar-2263	53	12	barrister	barrister	NOUN
acarelar-2263	53	13	and	and	CCONJ
acarelar-2263	53	14	solicitor	solicitor	NOUN
acarelar-2263	53	15	,	,	PUNCT
acarelar-2263	53	16	whose	whose	DET
acarelar-2263	53	17	name	name	NOUN
acarelar-2263	53	18	is	be	AUX
acarelar-2263	53	19	one	one	NUM
acarelar-2263	53	20	the	the	DET
acarelar-2263	53	21	roll.23	roll.23	NOUN
acarelar-2263	53	22	the	the	DET
acarelar-2263	53	23	name	name	NOUN
acarelar-2263	53	24	shall	shall	AUX
acarelar-2263	53	25	be	be	AUX
acarelar-2263	53	26	on	on	ADP
acarelar-2263	53	27	the	the	DET
acarelar-2263	53	28	roll	roll	NOUN
acarelar-2263	53	29	only	only	ADV
acarelar-2263	53	30	if	if	SCONJ
acarelar-2263	53	31	he	he	PRON
acarelar-2263	53	32	had	have	AUX
acarelar-2263	53	33	been	be	AUX
acarelar-2263	53	34	called	call	VERB
acarelar-2263	53	35	to	to	ADP
acarelar-2263	53	36	the	the	DET
acarelar-2263	53	37	bar	bar	NOUN
acarelar-2263	53	38	by	by	ADP
acarelar-2263	53	39	the	the	DET
acarelar-2263	53	40	benchers	bencher	NOUN
acarelar-2263	53	41	and	and	CCONJ
acarelar-2263	53	42	he	he	PRON
acarelar-2263	53	43	produces	produce	VERB
acarelar-2263	53	44	a	a	DET
acarelar-2263	53	45	certificate	certificate	NOUN
acarelar-2263	53	46	of	of	ADP
acarelar-2263	53	47	his	his	PRON
acarelar-2263	53	48	call	call	NOUN
acarelar-2263	53	49	to	to	ADP
acarelar-2263	53	50	bar	bar	NOUN
acarelar-2263	53	51	to	to	ADP
acarelar-2263	53	52	the	the	DET
acarelar-2263	53	53	registrar.24	registrar.24	NOUN
acarelar-2263	53	54	he	he	PRON
acarelar-2263	53	55	is	be	AUX
acarelar-2263	53	56	someone	someone	PRON
acarelar-2263	53	57	who	who	PRON
acarelar-2263	53	58	having	having	AUX
acarelar-2263	53	59	been	be	AUX
acarelar-2263	53	60	licensed	license	VERB
acarelar-2263	53	61	to	to	PART
acarelar-2263	53	62	practice	practice	VERB
acarelar-2263	53	63	law	law	NOUN
acarelar-2263	53	64	is	be	AUX
acarelar-2263	53	65	qualified	qualified	ADJ
acarelar-2263	53	66	to	to	PART
acarelar-2263	53	67	advice	advice	VERB
acarelar-2263	53	68	people	people	NOUN
acarelar-2263	53	69	about	about	ADP
acarelar-2263	53	70	legal	legal	ADJ
acarelar-2263	53	71	matters	matter	NOUN
acarelar-2263	53	72	,	,	PUNCT
acarelar-2263	53	73	prepare	prepare	VERB
acarelar-2263	53	74	contracts	contract	NOUN
acarelar-2263	53	75	and	and	CCONJ
acarelar-2263	53	76	other	other	ADJ
acarelar-2263	53	77	legal	legal	ADJ
acarelar-2263	53	78	instruments	instrument	NOUN
acarelar-2263	53	79	and	and	CCONJ
acarelar-2263	53	80	moreover	moreover	ADV
acarelar-2263	53	81	represent	represent	VERB
acarelar-2263	53	82	people	people	NOUN
acarelar-2263	53	83	in	in	ADP
acarelar-2263	53	84	court.25	court.25	PROPN
acarelar-2263	53	85	a	a	DET
acarelar-2263	53	86	legal	legal	ADJ
acarelar-2263	53	87	practitioner	practitioner	NOUN
acarelar-2263	53	88	is	be	AUX
acarelar-2263	53	89	a	a	DET
acarelar-2263	53	90	person	person	NOUN
acarelar-2263	53	91	,	,	PUNCT
acarelar-2263	53	92	who	who	PRON
acarelar-2263	53	93	because	because	SCONJ
acarelar-2263	53	94	of	of	ADP
acarelar-2263	53	95	his	his	PRON
acarelar-2263	53	96	or	or	CCONJ
acarelar-2263	53	97	her	her	PRON
acarelar-2263	53	98	high	high	ADJ
acarelar-2263	53	99	ethical	ethical	ADJ
acarelar-2263	53	100	standards	standard	NOUN
acarelar-2263	53	101	and	and	CCONJ
acarelar-2263	53	102	knowledge	knowledge	NOUN
acarelar-2263	53	103	gained	gain	VERB
acarelar-2263	53	104	through	through	ADP
acarelar-2263	53	105	education	education	NOUN
acarelar-2263	53	106	and	and	CCONJ
acarelar-2263	53	107	experience	experience	NOUN
acarelar-2263	53	108	,	,	PUNCT
acarelar-2263	53	109	meets	meet	VERB
acarelar-2263	53	110	the	the	DET
acarelar-2263	53	111	requirements	requirement	NOUN
acarelar-2263	53	112	of	of	ADP
acarelar-2263	53	113	a	a	DET
acarelar-2263	53	114	state	state	NOUN
acarelar-2263	53	115	regulatory	regulatory	ADJ
acarelar-2263	53	116	body	body	NOUN
acarelar-2263	53	117	and	and	CCONJ
acarelar-2263	53	118	receives	receive	VERB
acarelar-2263	53	119	a	a	DET
acarelar-2263	53	120	licence	licence	NOUN
acarelar-2263	53	121	to	to	PART
acarelar-2263	53	122	practice	practice	VERB
acarelar-2263	53	123	law	law	NOUN
acarelar-2263	53	124	in	in	ADP
acarelar-2263	53	125	the	the	DET
acarelar-2263	53	126	state	state	NOUN
acarelar-2263	53	127	.	.	PUNCT
acarelar-2263	54	1	from	from	ADP
acarelar-2263	54	2	the	the	DET
acarelar-2263	54	3	above	above	ADJ
acarelar-2263	54	4	description	description	NOUN
acarelar-2263	54	5	,	,	PUNCT
acarelar-2263	54	6	legal	legal	ADJ
acarelar-2263	54	7	practitioners	practitioner	NOUN
acarelar-2263	54	8	engage	engage	VERB
acarelar-2263	54	9	in	in	ADP
acarelar-2263	54	10	virtually	virtually	ADV
acarelar-2263	54	11	all	all	PRON
acarelar-2263	54	12	fields	field	NOUN
acarelar-2263	54	13	of	of	ADP
acarelar-2263	54	14	human	human	ADJ
acarelar-2263	54	15	endavour	endavour	NOUN
acarelar-2263	54	16	and	and	CCONJ
acarelar-2263	54	17	therefore	therefore	ADV
acarelar-2263	54	18	earn	earn	VERB
acarelar-2263	54	19	income	income	NOUN
acarelar-2263	54	20	which	which	PRON
acarelar-2263	54	21	will	will	AUX
acarelar-2263	54	22	in	in	ADP
acarelar-2263	54	23	turn	turn	VERB
acarelar-2263	54	24	attract	attract	VERB
acarelar-2263	54	25	payment	payment	NOUN
acarelar-2263	54	26	of	of	ADP
acarelar-2263	54	27	tax	tax	NOUN
acarelar-2263	54	28	.	.	PUNCT
acarelar-2263	55	1	legal	legal	ADJ
acarelar-2263	55	2	practitioner	practitioner	NOUN
acarelar-2263	55	3	is	be	AUX
acarelar-2263	55	4	therefore	therefore	ADV
acarelar-2263	55	5	a	a	DET
acarelar-2263	55	6	person	person	NOUN
acarelar-2263	55	7	entitled	entitle	VERB
acarelar-2263	55	8	in	in	ADP
acarelar-2263	55	9	accordance	accordance	NOUN
acarelar-2263	55	10	with	with	ADP
acarelar-2263	55	11	the	the	DET
acarelar-2263	55	12	provisions	provision	NOUN
acarelar-2263	55	13	of	of	ADP
acarelar-2263	55	14	the	the	DET
acarelar-2263	55	15	act26	act26	NOUN
acarelar-2263	55	16	to	to	PART
acarelar-2263	55	17	practice	practice	VERB
acarelar-2263	55	18	as	as	ADP
acarelar-2263	55	19	a	a	DET
acarelar-2263	55	20	barrister	barrister	NOUN
acarelar-2263	55	21	or	or	CCONJ
acarelar-2263	55	22	as	as	ADP
acarelar-2263	55	23	a	a	DET
acarelar-2263	55	24	barrister	barrister	NOUN
acarelar-2263	55	25	and	and	CCONJ
acarelar-2263	55	26	solicitor	solicitor	NOUN
acarelar-2263	55	27	,	,	PUNCT
acarelar-2263	55	28	either	either	CCONJ
acarelar-2263	55	29	generally	generally	ADV
acarelar-2263	55	30	or	or	CCONJ
acarelar-2263	55	31	for	for	ADP
acarelar-2263	55	32	the	the	DET
acarelar-2263	55	33	purposes	purpose	NOUN
acarelar-2263	55	34	of	of	ADP
acarelar-2263	55	35	any	any	DET
acarelar-2263	55	36	particular	particular	ADJ
acarelar-2263	55	37	office	office	NOUN
acarelar-2263	55	38	or	or	CCONJ
acarelar-2263	55	39	proceedings	proceeding	NOUN
acarelar-2263	55	40	.	.	PUNCT
acarelar-2263	56	1	the	the	DET
acarelar-2263	56	2	remuneration	remuneration	NOUN
acarelar-2263	56	3	for	for	ADP
acarelar-2263	56	4	firms	firm	NOUN
acarelar-2263	56	5	,	,	PUNCT
acarelar-2263	56	6	partnership	partnership	NOUN
acarelar-2263	56	7	and	and	CCONJ
acarelar-2263	56	8	individual	individual	ADJ
acarelar-2263	56	9	legal	legal	ADJ
acarelar-2263	56	10	practitioners	practitioner	NOUN
acarelar-2263	56	11	are	be	AUX
acarelar-2263	56	12	provided	provide	VERB
acarelar-2263	56	13	for	for	ADP
acarelar-2263	56	14	under	under	ADP
acarelar-2263	56	15	the	the	DET
acarelar-2263	56	16	act.27	act.27	PROPN
acarelar-2263	56	17	the	the	DET
acarelar-2263	56	18	services	service	NOUN
acarelar-2263	56	19	provided	provide	VERB
acarelar-2263	56	20	by	by	ADP
acarelar-2263	56	21	legal	legal	ADJ
acarelar-2263	56	22	practitioners	practitioner	NOUN
acarelar-2263	56	23	to	to	ADP
acarelar-2263	56	24	clients	client	NOUN
acarelar-2263	56	25	are	be	AUX
acarelar-2263	56	26	liable	liable	ADJ
acarelar-2263	56	27	to	to	PART
acarelar-2263	56	28	tax	tax	VERB
acarelar-2263	56	29	.	.	PUNCT
acarelar-2263	57	1	in	in	ADP
acarelar-2263	57	2	al	al	PROPN
acarelar-2263	57	3	-	-	PUNCT
acarelar-2263	57	4	maseer	maseer	PROPN
acarelar-2263	57	5	law	law	NOUN
acarelar-2263	57	6	firm	firm	NOUN
acarelar-2263	57	7	v	v	ADP
acarelar-2263	57	8	firs,28	firs,28	NOUN
acarelar-2263	57	9	the	the	DET
acarelar-2263	57	10	question	question	NOUN
acarelar-2263	57	11	was	be	AUX
acarelar-2263	57	12	whether	whether	SCONJ
acarelar-2263	57	13	the	the	DET
acarelar-2263	57	14	services	service	NOUN
acarelar-2263	57	15	rendered	render	VERB
acarelar-2263	57	16	in	in	ADP
acarelar-2263	57	17	legal	legal	ADJ
acarelar-2263	57	18	practice	practice	NOUN
acarelar-2263	57	19	qualified	qualify	VERB
acarelar-2263	57	20	as	as	ADP
acarelar-2263	57	21	valuable	valuable	ADJ
acarelar-2263	57	22	services	service	NOUN
acarelar-2263	57	23	within	within	ADP
acarelar-2263	57	24	the	the	DET
acarelar-2263	57	25	context	context	NOUN
acarelar-2263	57	26	of	of	ADP
acarelar-2263	57	27	the	the	DET
acarelar-2263	57	28	provisions	provision	NOUN
acarelar-2263	57	29	of	of	ADP
acarelar-2263	57	30	the	the	DET
acarelar-2263	57	31	value	value	NOUN
acarelar-2263	57	32	added	add	VERB
acarelar-2263	57	33	tax	tax	NOUN
acarelar-2263	57	34	act	act	NOUN
acarelar-2263	57	35	.	.	PUNCT
acarelar-2263	58	1	the	the	DET
acarelar-2263	58	2	value	value	NOUN
acarelar-2263	58	3	added	add	VERB
acarelar-2263	58	4	tax	tax	NOUN
acarelar-2263	58	5	act29	act29	NOUN
acarelar-2263	58	6	provides	provide	VERB
acarelar-2263	58	7	that	that	PRON
acarelar-2263	58	8	supply	supply	NOUN
acarelar-2263	58	9	of	of	ADP
acarelar-2263	58	10	services	service	NOUN
acarelar-2263	58	11	means	mean	VERB
acarelar-2263	58	12	any	any	DET
acarelar-2263	58	13	service	service	NOUN
acarelar-2263	58	14	provided	provide	VERB
acarelar-2263	58	15	for	for	ADP
acarelar-2263	58	16	consideration	consideration	NOUN
acarelar-2263	58	17	.	.	PUNCT
acarelar-2263	59	1	legal	legal	ADJ
acarelar-2263	59	2	practitioners	practitioner	NOUN
acarelar-2263	59	3	provides	provide	VERB
acarelar-2263	59	4	or	or	CCONJ
acarelar-2263	59	5	supply	supply	NOUN
acarelar-2263	59	6	services	service	NOUN
acarelar-2263	59	7	to	to	ADP
acarelar-2263	59	8	clients	client	NOUN
acarelar-2263	59	9	upon	upon	SCONJ
acarelar-2263	59	10	charges	charge	NOUN
acarelar-2263	59	11	and	and	CCONJ
acarelar-2263	59	12	clients	client	NOUN
acarelar-2263	59	13	as	as	SCONJ
acarelar-2263	59	14	beneficiaries	beneficiary	NOUN
acarelar-2263	59	15	of	of	ADP
acarelar-2263	59	16	those	those	DET
acarelar-2263	59	17	services	service	NOUN
acarelar-2263	59	18	pay	pay	VERB
acarelar-2263	59	19	for	for	ADP
acarelar-2263	59	20	the	the	DET
acarelar-2263	59	21	services	service	NOUN
acarelar-2263	59	22	.	.	PUNCT
acarelar-2263	60	1	legal	legal	ADJ
acarelar-2263	60	2	practitioners	practitioner	NOUN
acarelar-2263	60	3	as	as	ADP
acarelar-2263	60	4	a	a	DET
acarelar-2263	60	5	matter	matter	NOUN
acarelar-2263	60	6	of	of	ADP
acarelar-2263	60	7	obligation	obligation	NOUN
acarelar-2263	60	8	know	know	VERB
acarelar-2263	60	9	that	that	SCONJ
acarelar-2263	60	10	the	the	DET
acarelar-2263	60	11	services	service	NOUN
acarelar-2263	60	12	they	they	PRON
acarelar-2263	60	13	provide	provide	VERB
acarelar-2263	60	14	to	to	ADP
acarelar-2263	60	15	the	the	DET
acarelar-2263	60	16	public	public	NOUN
acarelar-2263	60	17	are	be	AUX
acarelar-2263	60	18	paid	pay	VERB
acarelar-2263	60	19	for	for	ADP
acarelar-2263	60	20	or	or	CCONJ
acarelar-2263	60	21	provided	provide	VERB
acarelar-2263	60	22	by	by	ADP
acarelar-2263	60	23	the	the	DET
acarelar-2263	60	24	clients	client	NOUN
acarelar-2263	60	25	.	.	PUNCT
acarelar-2263	61	1	as	as	ADP
acarelar-2263	61	2	a	a	DET
acarelar-2263	61	3	duty	duty	NOUN
acarelar-2263	61	4	added	add	VERB
acarelar-2263	61	5	to	to	ADP
acarelar-2263	61	6	this	this	PRON
acarelar-2263	61	7	,	,	PUNCT
acarelar-2263	61	8	the	the	DET
acarelar-2263	61	9	law	law	NOUN
acarelar-2263	61	10	enjoins	enjoin	VERB
acarelar-2263	61	11	the	the	DET
acarelar-2263	61	12	legal	legal	ADJ
acarelar-2263	61	13	practitioner	practitioner	NOUN
acarelar-2263	61	14	to	to	PART
acarelar-2263	61	15	keep	keep	VERB
acarelar-2263	61	16	records	record	NOUN
acarelar-2263	61	17	of	of	ADP
acarelar-2263	61	18	transactions	transaction	NOUN
acarelar-2263	61	19	,	,	PUNCT
acarelar-2263	61	20	operations	operation	NOUN
acarelar-2263	61	21	and	and	CCONJ
acarelar-2263	61	22	other	other	ADJ
acarelar-2263	61	23	related	related	ADJ
acarelar-2263	61	24	activities	activity	NOUN
acarelar-2263	61	25	to	to	ADP
acarelar-2263	61	26	valuable	valuable	ADJ
acarelar-2263	61	27	services	service	NOUN
acarelar-2263	61	28	sufficient	sufficient	ADJ
acarelar-2263	61	29	to	to	PART
acarelar-2263	61	30	determine	determine	VERB
acarelar-2263	61	31	the	the	DET
acarelar-2263	61	32	correct	correct	ADJ
acarelar-2263	61	33	amount	amount	NOUN
acarelar-2263	61	34	of	of	ADP
acarelar-2263	61	35	tax	tax	NOUN
acarelar-2263	61	36	due	due	ADJ
acarelar-2263	61	37	.	.	NOUN
acarelar-2263	62	1	5	5	X
acarelar-2263	62	2	.	.	X
acarelar-2263	62	3	legal	legal	ADJ
acarelar-2263	62	4	practitioner	practitioner	NOUN
acarelar-2263	62	5	income	income	NOUN
acarelar-2263	62	6	chargeable	chargeable	ADJ
acarelar-2263	62	7	and	and	CCONJ
acarelar-2263	62	8	the	the	DET
acarelar-2263	62	9	rate	rate	NOUN
acarelar-2263	62	10	every	every	DET
acarelar-2263	62	11	legal	legal	ADJ
acarelar-2263	62	12	practitioner	practitioner	NOUN
acarelar-2263	62	13	involved	involve	VERB
acarelar-2263	62	14	in	in	ADP
acarelar-2263	62	15	the	the	DET
acarelar-2263	62	16	legal	legal	ADJ
acarelar-2263	62	17	practice	practice	NOUN
acarelar-2263	62	18	is	be	AUX
acarelar-2263	62	19	carrying	carry	VERB
acarelar-2263	62	20	on	on	ADP
acarelar-2263	62	21	a	a	DET
acarelar-2263	62	22	profession	profession	NOUN
acarelar-2263	62	23	and	and	CCONJ
acarelar-2263	62	24	therefore	therefore	ADV
acarelar-2263	62	25	income	income	NOUN
acarelar-2263	62	26	from	from	ADP
acarelar-2263	62	27	it	it	PRON
acarelar-2263	62	28	is	be	AUX
acarelar-2263	62	29	chargeable	chargeable	ADJ
acarelar-2263	62	30	to	to	AUX
acarelar-2263	62	31	tax.30	tax.30	VERB
acarelar-2263	62	32	for	for	ADP
acarelar-2263	62	33	instance	instance	NOUN
acarelar-2263	62	34	,	,	PUNCT
acarelar-2263	62	35	under	under	ADP
acarelar-2263	62	36	the	the	DET
acarelar-2263	62	37	personal	personal	ADJ
acarelar-2263	62	38	income	income	NOUN
acarelar-2263	62	39	tax	tax	NOUN
acarelar-2263	62	40	act,31	act,31	VERB
acarelar-2263	62	41	the	the	DET
acarelar-2263	62	42	rates	rate	NOUN
acarelar-2263	62	43	at	at	ADP
acarelar-2263	62	44	which	which	PRON
acarelar-2263	62	45	taxes	taxis	NOUN
acarelar-2263	62	46	are	be	AUX
acarelar-2263	62	47	paid	pay	VERB
acarelar-2263	62	48	are	be	AUX
acarelar-2263	62	49	;	;	PUNCT
acarelar-2263	62	50	i.	i.	PROPN
acarelar-2263	62	51	first	first	PROPN
acarelar-2263	62	52	n300,000.00	n300,000.00	X
acarelar-2263	62	53	at	at	ADP
acarelar-2263	62	54	7	7	NUM
acarelar-2263	62	55	%	%	NOUN
acarelar-2263	62	56	ii	ii	NOUN
acarelar-2263	62	57	.	.	PUNCT
acarelar-2263	63	1	next	next	ADJ
acarelar-2263	63	2	n300,000.00	n300,000.00	NOUN
acarelar-2263	64	1	at	at	ADP
acarelar-2263	64	2	11	11	NUM
acarelar-2263	64	3	%	%	NOUN
acarelar-2263	64	4	iii	iii	NOUN
acarelar-2263	64	5	.	.	PUNCT
acarelar-2263	65	1	next	next	ADJ
acarelar-2263	65	2	n500,000.00	n500,000.00	NOUN
acarelar-2263	65	3	at	at	ADP
acarelar-2263	65	4	15	15	NUM
acarelar-2263	65	5	%	%	NOUN
acarelar-2263	65	6	iv	iv	NUM
acarelar-2263	65	7	.	.	PUNCT
acarelar-2263	66	1	next	next	ADJ
acarelar-2263	66	2	n500,000.00	n500,000.00	NOUN
acarelar-2263	66	3	at	at	ADP
acarelar-2263	66	4	19	19	NUM
acarelar-2263	66	5	%	%	NOUN
acarelar-2263	66	6	v.	v.	ADP
acarelar-2263	66	7	next	next	ADJ
acarelar-2263	66	8	n1,600,000.00	n1,600,000.00	NOUN
acarelar-2263	66	9	at	at	ADP
acarelar-2263	66	10	21	21	NUM
acarelar-2263	66	11	%	%	NOUN
acarelar-2263	66	12	vi	vi	NOUN
acarelar-2263	66	13	.	.	PROPN
acarelar-2263	66	14	above	above	ADP
acarelar-2263	66	15	n3,200,000.00	n3,200,000.00	NOUN
acarelar-2263	66	16	at	at	ADP
acarelar-2263	66	17	24	24	NUM
acarelar-2263	66	18	%	%	NOUN
acarelar-2263	66	19	the	the	DET
acarelar-2263	66	20	rate	rate	NOUN
acarelar-2263	66	21	is	be	AUX
acarelar-2263	66	22	applicable	applicable	ADJ
acarelar-2263	66	23	to	to	ADP
acarelar-2263	66	24	employees	employee	NOUN
acarelar-2263	66	25	of	of	ADP
acarelar-2263	66	26	the	the	DET
acarelar-2263	66	27	federal	federal	ADJ
acarelar-2263	66	28	,	,	PUNCT
acarelar-2263	66	29	state	state	NOUN
acarelar-2263	66	30	and	and	CCONJ
acarelar-2263	66	31	local	local	ADJ
acarelar-2263	66	32	governments	government	NOUN
acarelar-2263	66	33	as	as	ADV
acarelar-2263	66	34	well	well	ADV
acarelar-2263	66	35	as	as	ADP
acarelar-2263	66	36	employees	employee	NOUN
acarelar-2263	66	37	of	of	ADP
acarelar-2263	66	38	the	the	DET
acarelar-2263	66	39	private	private	ADJ
acarelar-2263	66	40	sector	sector	NOUN
acarelar-2263	66	41	.	.	PUNCT
acarelar-2263	67	1	the	the	DET
acarelar-2263	67	2	rate	rate	NOUN
acarelar-2263	67	3	of	of	ADP
acarelar-2263	67	4	minimum	minimum	ADJ
acarelar-2263	67	5	tax	tax	NOUN
acarelar-2263	67	6	under	under	ADP
acarelar-2263	67	7	the	the	DET
acarelar-2263	67	8	act32	act32	NOUN
acarelar-2263	67	9	has	have	AUX
acarelar-2263	67	10	been	be	AUX
acarelar-2263	67	11	increased	increase	VERB
acarelar-2263	67	12	from	from	ADP
acarelar-2263	67	13	0.5	0.5	NUM
acarelar-2263	67	14	percent	percent	NOUN
acarelar-2263	67	15	to	to	ADP
acarelar-2263	67	16	one	one	NUM
acarelar-2263	67	17	(	(	PUNCT
acarelar-2263	67	18	1	1	NUM
acarelar-2263	67	19	)	)	PUNCT
acarelar-2263	67	20	percent	percent	NOUN
acarelar-2263	67	21	of	of	ADP
acarelar-2263	67	22	gross	gross	ADJ
acarelar-2263	67	23	income	income	NOUN
acarelar-2263	67	24	.	.	PUNCT
acarelar-2263	68	1	however	however	ADV
acarelar-2263	68	2	,	,	PUNCT
acarelar-2263	68	3	the	the	DET
acarelar-2263	68	4	schedule	schedule	NOUN
acarelar-2263	68	5	specifies	specifie	NOUN
acarelar-2263	68	6	that	that	PRON
acarelar-2263	68	7	national	national	ADJ
acarelar-2263	68	8	housing	housing	PROPN
acarelar-2263	68	9	fund	fund	PROPN
acarelar-2263	68	10	contribution	contribution	NOUN
acarelar-2263	68	11	,	,	PUNCT
acarelar-2263	68	12	the	the	DET
acarelar-2263	68	13	national	national	PROPN
acarelar-2263	68	14	health	health	PROPN
acarelar-2263	68	15	insurance	insurance	PROPN
acarelar-2263	68	16	scheme	scheme	NOUN
acarelar-2263	68	17	contribution	contribution	NOUN
acarelar-2263	68	18	,	,	PUNCT
acarelar-2263	68	19	life	life	NOUN
acarelar-2263	68	20	assurance	assurance	NOUN
acarelar-2263	68	21	premium	premium	NOUN
acarelar-2263	68	22	,	,	PUNCT
acarelar-2263	68	23	the	the	DET
acarelar-2263	68	24	national	national	ADJ
acarelar-2263	68	25	pension	pension	NOUN
acarelar-2263	68	26	scheme	scheme	NOUN
acarelar-2263	68	27	and	and	CCONJ
acarelar-2263	68	28	gratuities	gratuity	NOUN
acarelar-2263	68	29	are	be	AUX
acarelar-2263	68	30	tax	tax	NOUN
acarelar-2263	68	31	exempt	exempt	ADJ
acarelar-2263	68	32	.	.	PUNCT
acarelar-2263	69	1	the	the	DET
acarelar-2263	69	2	rate	rate	NOUN
acarelar-2263	69	3	is	be	AUX
acarelar-2263	69	4	applicable	applicable	ADJ
acarelar-2263	69	5	to	to	ADP
acarelar-2263	69	6	all	all	DET
acarelar-2263	69	7	persons	person	NOUN
acarelar-2263	69	8	and	and	CCONJ
acarelar-2263	69	9	involves	involve	VERB
acarelar-2263	69	10	the	the	DET
acarelar-2263	69	11	total	total	ADJ
acarelar-2263	69	12	income	income	NOUN
acarelar-2263	69	13	,	,	PUNCT
acarelar-2263	69	14	gain	gain	NOUN
acarelar-2263	69	15	,	,	PUNCT
acarelar-2263	69	16	salary	salary	NOUN
acarelar-2263	69	17	,	,	PUNCT
acarelar-2263	69	18	wage	wage	NOUN
acarelar-2263	69	19	,	,	PUNCT
acarelar-2263	69	20	fee	fee	NOUN
acarelar-2263	69	21	,	,	PUNCT
acarelar-2263	69	22	allowance	allowance	NOUN
acarelar-2263	69	23	or	or	CCONJ
acarelar-2263	69	24	other	other	ADJ
acarelar-2263	69	25	gains	gain	NOUN
acarelar-2263	69	26	,	,	PUNCT
acarelar-2263	69	27	or	or	CCONJ
acarelar-2263	69	28	premiums	premium	NOUN
acarelar-2263	69	29	,	,	PUNCT
acarelar-2263	69	30	benefits	benefit	NOUN
acarelar-2263	69	31	or	or	CCONJ
acarelar-2263	69	32	other	other	ADJ
acarelar-2263	69	33	perquisites	perquisite	NOUN
acarelar-2263	69	34	allowed	allow	VERB
acarelar-2263	69	35	,	,	PUNCT
acarelar-2263	69	36	given	give	VERB
acarelar-2263	69	37	or	or	CCONJ
acarelar-2263	69	38	granted	grant	VERB
acarelar-2263	69	39	.	.	PUNCT
acarelar-2263	70	1	for	for	ADP
acarelar-2263	70	2	legal	legal	ADJ
acarelar-2263	70	3	practitioners	practitioner	NOUN
acarelar-2263	70	4	in	in	ADP
acarelar-2263	70	5	private	private	ADJ
acarelar-2263	70	6	practice	practice	NOUN
acarelar-2263	70	7	,	,	PUNCT
acarelar-2263	70	8	the	the	DET
acarelar-2263	70	9	two	two	NUM
acarelar-2263	70	10	major	major	ADJ
acarelar-2263	70	11	charges	charge	NOUN
acarelar-2263	70	12	applicable	applicable	ADJ
acarelar-2263	70	13	are	be	AUX
acarelar-2263	70	14	professional	professional	ADJ
acarelar-2263	70	15	and	and	CCONJ
acarelar-2263	70	16	appearance	appearance	NOUN
acarelar-2263	70	17	fees	fee	NOUN
acarelar-2263	70	18	.	.	PUNCT
acarelar-2263	71	1	legal	legal	ADJ
acarelar-2263	71	2	practitioners	practitioner	NOUN
acarelar-2263	71	3	are	be	AUX
acarelar-2263	71	4	allowed	allow	VERB
acarelar-2263	71	5	some	some	DET
acarelar-2263	71	6	reliefs	relief	NOUN
acarelar-2263	71	7	and	and	CCONJ
acarelar-2263	71	8	deductions	deduction	NOUN
acarelar-2263	71	9	under	under	ADP
acarelar-2263	71	10	the	the	DET
acarelar-2263	71	11	act,33	act,33	NOUN
acarelar-2263	71	12	or	or	CCONJ
acarelar-2263	71	13	where	where	SCONJ
acarelar-2263	71	14	the	the	DET
acarelar-2263	71	15	lawyer	lawyer	NOUN
acarelar-2263	71	16	falls	fall	VERB
acarelar-2263	71	17	within	within	ADP
acarelar-2263	71	18	the	the	DET
acarelar-2263	71	19	exempt,34	exempt,34	NOUN
acarelar-2263	71	20	he	he	PRON
acarelar-2263	71	21	is	be	AUX
acarelar-2263	71	22	excused	excuse	VERB
acarelar-2263	71	23	or	or	CCONJ
acarelar-2263	71	24	relieved	relieve	VERB
acarelar-2263	71	25	of	of	ADP
acarelar-2263	71	26	paying	pay	VERB
acarelar-2263	71	27	tax	tax	NOUN
acarelar-2263	71	28	to	to	ADP
acarelar-2263	71	29	that	that	DET
acarelar-2263	71	30	extent	extent	NOUN
acarelar-2263	71	31	.	.	PUNCT
acarelar-2263	72	1	the	the	DET
acarelar-2263	72	2	reliefs	relief	NOUN
acarelar-2263	72	3	however	however	ADV
acarelar-2263	72	4	,	,	PUNCT
acarelar-2263	72	5	must	must	AUX
acarelar-2263	72	6	be	be	AUX
acarelar-2263	72	7	claimed	claim	VERB
acarelar-2263	72	8	as	as	SCONJ
acarelar-2263	72	9	it	it	PRON
acarelar-2263	72	10	is	be	AUX
acarelar-2263	72	11	not	not	PART
acarelar-2263	72	12	granted	grant	VERB
acarelar-2263	72	13	as	as	ADP
acarelar-2263	72	14	matter	matter	NOUN
acarelar-2263	72	15	of	of	ADP
acarelar-2263	72	16	course	course	NOUN
acarelar-2263	72	17	.	.	PUNCT
acarelar-2263	73	1	in	in	ADP
acarelar-2263	73	2	williams	williams	PROPN
acarelar-2263	73	3	v	v	ADP
acarelar-2263	73	4	regional	regional	ADJ
acarelar-2263	73	5	tax	tax	NOUN
acarelar-2263	73	6	board,35	board,35	NOUN
acarelar-2263	73	7	the	the	DET
acarelar-2263	73	8	court	court	NOUN
acarelar-2263	73	9	held	hold	VERB
acarelar-2263	73	10	that	that	SCONJ
acarelar-2263	73	11	in	in	ADP
acarelar-2263	73	12	computing	compute	VERB
acarelar-2263	73	13	the	the	DET
acarelar-2263	73	14	chargeable	chargeable	ADJ
acarelar-2263	73	15	income	income	NOUN
acarelar-2263	73	16	of	of	ADP
acarelar-2263	73	17	the	the	DET
acarelar-2263	73	18	appellant	appellant	NOUN
acarelar-2263	73	19	,	,	PUNCT
acarelar-2263	73	20	the	the	DET
acarelar-2263	73	21	sum	sum	NOUN
acarelar-2263	73	22	of	of	ADP
acarelar-2263	73	23	n600	n600	NUM
acarelar-2263	73	24	which	which	PRON
acarelar-2263	73	25	was	be	AUX
acarelar-2263	73	26	annual	annual	ADJ
acarelar-2263	73	27	rent	rent	NOUN
acarelar-2263	73	28	of	of	ADP
acarelar-2263	73	29	the	the	DET
acarelar-2263	73	30	apartment	apartment	NOUN
acarelar-2263	73	31	he	he	PRON
acarelar-2263	73	32	uses	use	VERB
acarelar-2263	73	33	exclusively	exclusively	ADV
acarelar-2263	73	34	for	for	ADP
acarelar-2263	73	35	the	the	DET
acarelar-2263	73	36	earning	earning	NOUN
acarelar-2263	73	37	of	of	ADP
acarelar-2263	73	38	his	his	PRON
acarelar-2263	73	39	income	income	NOUN
acarelar-2263	73	40	was	be	AUX
acarelar-2263	73	41	rightly	rightly	ADV
acarelar-2263	73	42	deducted	deduct	VERB
acarelar-2263	73	43	as	as	ADP
acarelar-2263	73	44	falling	fall	VERB
acarelar-2263	73	45	within	within	ADP
acarelar-2263	73	46	the	the	DET
acarelar-2263	73	47	spirit	spirit	NOUN
acarelar-2263	73	48	and	and	CCONJ
acarelar-2263	73	49	intendment	intendment	NOUN
acarelar-2263	73	50	of	of	ADP
acarelar-2263	73	51	the	the	DET
acarelar-2263	73	52	words	word	NOUN
acarelar-2263	73	53	outgoing	outgoing	ADJ
acarelar-2263	73	54	expenses	expense	NOUN
acarelar-2263	73	55	as	as	ADV
acarelar-2263	73	56	necessary	necessary	ADJ
acarelar-2263	73	57	for	for	ADP
acarelar-2263	73	58	the	the	DET
acarelar-2263	73	59	carrying	carrying	NOUN
acarelar-2263	73	60	on	on	ADP
acarelar-2263	73	61	of	of	ADP
acarelar-2263	73	62	his	his	PRON
acarelar-2263	73	63	profession	profession	NOUN
acarelar-2263	73	64	.	.	PUNCT
acarelar-2263	74	1	legal	legal	ADJ
acarelar-2263	74	2	practitioner	practitioner	NOUN
acarelar-2263	74	3	has	have	VERB
acarelar-2263	74	4	other	other	ADJ
acarelar-2263	74	5	subtle	subtle	ADJ
acarelar-2263	74	6	means	mean	NOUN
acarelar-2263	74	7	of	of	ADP
acarelar-2263	74	8	making	make	VERB
acarelar-2263	74	9	income	income	NOUN
acarelar-2263	74	10	which	which	PRON
acarelar-2263	74	11	include	include	VERB
acarelar-2263	74	12	appearance	appearance	NOUN
acarelar-2263	74	13	fee	fee	NOUN
acarelar-2263	74	14	or	or	CCONJ
acarelar-2263	74	15	transport	transport	NOUN
acarelar-2263	74	16	allowance	allowance	NOUN
acarelar-2263	74	17	.	.	PUNCT
acarelar-2263	75	1	in	in	ADP
acarelar-2263	75	2	the	the	DET
acarelar-2263	75	3	view	view	NOUN
acarelar-2263	75	4	of	of	ADP
acarelar-2263	75	5	umenweke36	umenweke36	NOUN
acarelar-2263	75	6	on	on	ADP
acarelar-2263	75	7	claims	claim	NOUN
acarelar-2263	75	8	concerning	concern	VERB
acarelar-2263	75	9	appearance/	appearance/	NUM
acarelar-2263	75	10	transport	transport	NOUN
acarelar-2263	75	11	fees	fee	NOUN
acarelar-2263	75	12	,	,	PUNCT
acarelar-2263	75	13	he	he	PRON
acarelar-2263	75	14	said	say	VERB
acarelar-2263	75	15	;	;	PUNCT
acarelar-2263	75	16	one	one	PRON
acarelar-2263	75	17	may	may	AUX
acarelar-2263	75	18	ask	ask	VERB
acarelar-2263	75	19	at	at	ADP
acarelar-2263	75	20	this	this	DET
acarelar-2263	75	21	juncture	juncture	NOUN
acarelar-2263	75	22	,	,	PUNCT
acarelar-2263	75	23	whether	whether	SCONJ
acarelar-2263	75	24	the	the	DET
acarelar-2263	75	25	appearance	appearance	NOUN
acarelar-2263	75	26	/	/	SYM
acarelar-2263	75	27	transport	transport	NOUN
acarelar-2263	75	28	or	or	CCONJ
acarelar-2263	75	29	fuel	fuel	NOUN
acarelar-2263	75	30	fee	fee	NOUN
acarelar-2263	75	31	by	by	ADP
acarelar-2263	75	32	whatever	whatever	DET
acarelar-2263	75	33	name	name	NOUN
acarelar-2263	75	34	called	call	VERB
acarelar-2263	75	35	received	receive	VERB
acarelar-2263	75	36	by	by	ADP
acarelar-2263	75	37	leal	leal	ADJ
acarelar-2263	75	38	practitioners	practitioner	NOUN
acarelar-2263	75	39	for	for	ADP
acarelar-2263	75	40	going	go	VERB
acarelar-2263	75	41	to	to	ADP
acarelar-2263	75	42	court	court	NOUN
acarelar-2263	75	43	from	from	ADP
acarelar-2263	75	44	clients	client	NOUN
acarelar-2263	75	45	is	be	AUX
acarelar-2263	75	46	taxable	taxable	ADJ
acarelar-2263	75	47	.	.	PUNCT
acarelar-2263	76	1	if	if	SCONJ
acarelar-2263	76	2	the	the	DET
acarelar-2263	76	3	23	23	NUM
acarelar-2263	76	4	legal	legal	ADJ
acarelar-2263	76	5	practitioners	practitioner	NOUN
acarelar-2263	76	6	act	act	VERB
acarelar-2263	76	7	,	,	PUNCT
acarelar-2263	76	8	(	(	PUNCT
acarelar-2263	76	9	lpa	lpa	NOUN
acarelar-2263	76	10	)	)	PUNCT
acarelar-2263	76	11	cap	cap	NOUN
acarelar-2263	76	12	l11	l11	PROPN
acarelar-2263	76	13	lfn	lfn	PROPN
acarelar-2263	76	14	2004	2004	NUM
acarelar-2263	76	15	,	,	PUNCT
acarelar-2263	76	16	s.2(1	s.2(1	PROPN
acarelar-2263	76	17	)	)	PUNCT
acarelar-2263	76	18	24	24	NUM
acarelar-2263	76	19	lpa	lpa	NOUN
acarelar-2263	76	20	,	,	PUNCT
acarelar-2263	76	21	cap	cap	PROPN
acarelar-2263	76	22	l11	l11	PROPN
acarelar-2263	76	23	,	,	PUNCT
acarelar-2263	76	24	lfn	lfn	PROPN
acarelar-2263	76	25	,	,	PUNCT
acarelar-2263	76	26	s	s	PART
acarelar-2263	76	27	7	7	NUM
acarelar-2263	76	28	(	(	PUNCT
acarelar-2263	76	29	a	a	NOUN
acarelar-2263	76	30	)	)	PUNCT
acarelar-2263	76	31	&	&	CCONJ
acarelar-2263	76	32	(	(	PUNCT
acarelar-2263	76	33	b	b	NOUN
acarelar-2263	76	34	)	)	PUNCT
acarelar-2263	76	35	25	25	NUM
acarelar-2263	76	36	b	b	NOUN
acarelar-2263	76	37	a	a	DET
acarelar-2263	76	38	garner	garner	NOUN
acarelar-2263	76	39	,	,	PUNCT
acarelar-2263	76	40	black	black	NOUN
acarelar-2263	76	41	’s	’s	PART
acarelar-2263	76	42	law	law	PROPN
acarelar-2263	76	43	dictionary	dictionary	NOUN
acarelar-2263	76	44	,	,	PUNCT
acarelar-2263	76	45	10th	10th	ADJ
acarelar-2263	76	46	ed	ed	NOUN
acarelar-2263	76	47	(	(	PUNCT
acarelar-2263	76	48	thomson	thomson	PROPN
acarelar-2263	76	49	reuter	reuter	PROPN
acarelar-2263	76	50	,	,	PUNCT
acarelar-2263	76	51	st	st	PROPN
acarelar-2263	76	52	.	.	PROPN
acarelar-2263	76	53	paul	paul	PROPN
acarelar-2263	76	54	mn	mn	PROPN
acarelar-2263	76	55	,	,	PUNCT
acarelar-2263	76	56	west	west	PROPN
acarelar-2263	76	57	publishing	publishing	PROPN
acarelar-2263	76	58	co	co	NOUN
acarelar-2263	76	59	2014	2014	NUM
acarelar-2263	76	60	)	)	PUNCT
acarelar-2263	76	61	1021	1021	NUM
acarelar-2263	76	62	.	.	PUNCT
acarelar-2263	77	1	26	26	NUM
acarelar-2263	77	2	lpa	lpa	NOUN
acarelar-2263	77	3	,	,	PUNCT
acarelar-2263	77	4	s.24	s.24	X
acarelar-2263	77	5	27	27	NUM
acarelar-2263	77	6	ibid	ibid	NOUN
acarelar-2263	77	7	,	,	PUNCT
acarelar-2263	77	8	s5.19	s5.19	PROPN
acarelar-2263	77	9	(	(	PUNCT
acarelar-2263	77	10	3)(4	3)(4	PROPN
acarelar-2263	77	11	)	)	PUNCT
acarelar-2263	77	12	,	,	PUNCT
acarelar-2263	77	13	15	15	NUM
acarelar-2263	77	14	and	and	CCONJ
acarelar-2263	77	15	16	16	NUM
acarelar-2263	77	16	28	28	NUM
acarelar-2263	77	17	(	(	PUNCT
acarelar-2263	77	18	2019	2019	NUM
acarelar-2263	77	19	)	)	PUNCT
acarelar-2263	77	20	12	12	NUM
acarelar-2263	77	21	nwlr	nwlr	NOUN
acarelar-2263	77	22	(	(	PUNCT
acarelar-2263	77	23	pt1687	pt1687	NOUN
acarelar-2263	77	24	)	)	PUNCT
acarelar-2263	77	25	555	555	NUM
acarelar-2263	77	26	29	29	NUM
acarelar-2263	77	27	value	value	NOUN
acarelar-2263	77	28	added	add	VERB
acarelar-2263	77	29	tax	tax	NOUN
acarelar-2263	77	30	(	(	PUNCT
acarelar-2263	77	31	vat	vat	NOUN
acarelar-2263	77	32	)	)	PUNCT
acarelar-2263	77	33	act	act	NOUN
acarelar-2263	77	34	,	,	PUNCT
acarelar-2263	77	35	2007	2007	NUM
acarelar-2263	77	36	,	,	PUNCT
acarelar-2263	77	37	s.46	s.46	PROPN
acarelar-2263	77	38	30	30	NUM
acarelar-2263	77	39	pita	pita	NOUN
acarelar-2263	77	40	,	,	PUNCT
acarelar-2263	77	41	2011	2011	NUM
acarelar-2263	77	42	,	,	PUNCT
acarelar-2263	77	43	s.33(1	s.33(1	NUM
acarelar-2263	77	44	)	)	PUNCT
acarelar-2263	77	45	(	(	PUNCT
acarelar-2263	77	46	1	1	X
acarelar-2263	77	47	)	)	PUNCT
acarelar-2263	77	48	(	(	PUNCT
acarelar-2263	77	49	a	a	X
acarelar-2263	77	50	)	)	PUNCT
acarelar-2263	77	51	but	but	CCONJ
acarelar-2263	77	52	legal	legal	ADJ
acarelar-2263	77	53	practitioner	practitioner	NOUN
acarelar-2263	77	54	’s	’s	NOUN
acarelar-2263	77	55	in	in	ADP
acarelar-2263	77	56	employment	employment	NOUN
acarelar-2263	77	57	are	be	AUX
acarelar-2263	77	58	charged	charge	VERB
acarelar-2263	77	59	under	under	ADP
acarelar-2263	77	60	s.3(1	s.3(1	NOUN
acarelar-2263	77	61	)	)	PUNCT
acarelar-2263	77	62	81	81	NUM
acarelar-2263	77	63	)	)	PUNCT
acarelar-2263	77	64	(	(	PUNCT
acarelar-2263	77	65	b	b	X
acarelar-2263	77	66	)	)	PUNCT
acarelar-2263	77	67	31	31	NUM
acarelar-2263	77	68	ibid	ibid	NOUN
acarelar-2263	77	69	,	,	PUNCT
acarelar-2263	77	70	s.37	s.37	PROPN
acarelar-2263	77	71	,	,	PUNCT
acarelar-2263	77	72	the	the	DET
acarelar-2263	77	73	sixth	sixth	ADJ
acarelar-2263	77	74	schedule	schedule	NOUN
acarelar-2263	77	75	to	to	ADP
acarelar-2263	77	76	the	the	DET
acarelar-2263	77	77	act	act	NOUN
acarelar-2263	77	78	.	.	PUNCT
acarelar-2263	78	1	32	32	NUM
acarelar-2263	78	2	pita	pita	NOUN
acarelar-2263	78	3	2011	2011	NUM
acarelar-2263	78	4	,	,	PUNCT
acarelar-2263	78	5	s.27	s.27	X
acarelar-2263	78	6	33	33	NUM
acarelar-2263	78	7	ibid	ibid	NOUN
acarelar-2263	78	8	,	,	PUNCT
acarelar-2263	78	9	s.3	s.3	NOUN
acarelar-2263	78	10	(	(	PUNCT
acarelar-2263	78	11	b	b	NOUN
acarelar-2263	78	12	)	)	PUNCT
acarelar-2263	78	13	(	(	PUNCT
acarelar-2263	78	14	1	1	NUM
acarelar-2263	78	15	)	)	PUNCT
acarelar-2263	78	16	–	–	PUNCT
acarelar-2263	78	17	(	(	PUNCT
acarelar-2263	78	18	xii	xii	NOUN
acarelar-2263	78	19	)	)	PUNCT
acarelar-2263	78	20	34	34	NUM
acarelar-2263	78	21	ibid	ibid	NOUN
acarelar-2263	78	22	,	,	PUNCT
acarelar-2263	78	23	s.19	s.19	NOUN
acarelar-2263	78	24	and	and	CCONJ
acarelar-2263	78	25	third	third	ADJ
acarelar-2263	78	26	schedule	schedule	NOUN
acarelar-2263	78	27	to	to	ADP
acarelar-2263	78	28	the	the	DET
acarelar-2263	78	29	personal	personal	ADJ
acarelar-2263	78	30	income	income	NOUN
acarelar-2263	78	31	tax	tax	NOUN
acarelar-2263	78	32	act	act	NOUN
acarelar-2263	78	33	35	35	NUM
acarelar-2263	78	34	vol	vol	NOUN
acarelar-2263	78	35	.	.	PROPN
acarelar-2263	78	36	1	1	NUM
acarelar-2263	78	37	,	,	PUNCT
acarelar-2263	78	38	all	all	PRON
acarelar-2263	78	39	ntc	ntc	VERB
acarelar-2263	78	40	141	141	NUM
acarelar-2263	78	41	-	-	SYM
acarelar-2263	78	42	147	147	NUM
acarelar-2263	78	43	36	36	NUM
acarelar-2263	78	44	m	m	NOUN
acarelar-2263	78	45	n	n	PRON
acarelar-2263	78	46	umenweke	umenweke	ADJ
acarelar-2263	78	47	,	,	PUNCT
acarelar-2263	78	48	‘	'	PUNCT
acarelar-2263	78	49	income	income	NOUN
acarelar-2263	78	50	tax	tax	NOUN
acarelar-2263	78	51	law	law	NOUN
acarelar-2263	78	52	and	and	CCONJ
acarelar-2263	78	53	assessment	assessment	NOUN
acarelar-2263	78	54	of	of	ADP
acarelar-2263	78	55	tax	tax	NOUN
acarelar-2263	78	56	payable	payable	ADJ
acarelar-2263	78	57	by	by	ADP
acarelar-2263	78	58	legal	legal	ADJ
acarelar-2263	78	59	practitioners	practitioner	NOUN
acarelar-2263	78	60	,	,	PUNCT
acarelar-2263	78	61	’	'	PUNCT
acarelar-2263	78	62	court	court	NOUN
acarelar-2263	78	63	digest	digest	NOUN
acarelar-2263	78	64	,	,	PUNCT
acarelar-2263	78	65	justice	justice	NOUN
acarelar-2263	78	66	and	and	CCONJ
acarelar-2263	78	67	law	law	NOUN
acarelar-2263	78	68	in	in	ADP
acarelar-2263	78	69	the	the	DET
acarelar-2263	78	70	society	society	NOUN
acarelar-2263	78	71	,	,	PUNCT
acarelar-2263	78	72	vol	vol	NOUN
acarelar-2263	78	73	.	.	PROPN
acarelar-2263	78	74	12	12	NUM
acarelar-2263	78	75	october	october	NOUN
acarelar-2263	78	76	to	to	ADP
acarelar-2263	78	77	december	december	PROPN
acarelar-2263	78	78	2007	2007	NUM
acarelar-2263	78	79	,	,	PUNCT
acarelar-2263	78	80	3	3	NUM
acarelar-2263	78	81	-	-	SYM
acarelar-2263	78	82	19	19	NUM
acarelar-2263	78	83	bielu	bielu	NOUN
acarelar-2263	78	84	:	:	PUNCT
acarelar-2263	78	85	tax	tax	NOUN
acarelar-2263	78	86	compliance	compliance	NOUN
acarelar-2263	78	87	by	by	ADP
acarelar-2263	78	88	legal	legal	ADJ
acarelar-2263	78	89	practitioners	practitioner	NOUN
acarelar-2263	78	90	and	and	CCONJ
acarelar-2263	78	91	the	the	DET
acarelar-2263	78	92	attendant	attendant	ADJ
acarelar-2263	78	93	prospects	prospect	NOUN
acarelar-2263	78	94	to	to	ADP
acarelar-2263	78	95	governance	governance	NOUN
acarelar-2263	78	96	in	in	ADP
acarelar-2263	78	97	nigeria	nigeria	PROPN
acarelar-2263	78	98	:	:	PUNCT
acarelar-2263	78	99	a	a	DET
acarelar-2263	78	100	legal	legal	ADJ
acarelar-2263	78	101	appraisal	appraisal	NOUN
acarelar-2263	78	102	page	page	NOUN
acarelar-2263	78	103	|	|	ADV
acarelar-2263	78	104	60	60	NUM
acarelar-2263	78	105	money	money	NOUN
acarelar-2263	78	106	represents	represent	VERB
acarelar-2263	78	107	a	a	DET
acarelar-2263	78	108	valid	valid	ADJ
acarelar-2263	78	109	and	and	CCONJ
acarelar-2263	78	110	accurate	accurate	ADJ
acarelar-2263	78	111	reimbursement	reimbursement	NOUN
acarelar-2263	78	112	of	of	ADP
acarelar-2263	78	113	fuel	fuel	NOUN
acarelar-2263	78	114	and	and	CCONJ
acarelar-2263	78	115	hotel	hotel	NOUN
acarelar-2263	78	116	expenses	expense	NOUN
acarelar-2263	78	117	,	,	PUNCT
acarelar-2263	78	118	then	then	ADV
acarelar-2263	78	119	it	it	PRON
acarelar-2263	78	120	is	be	AUX
acarelar-2263	78	121	not	not	PART
acarelar-2263	78	122	taxable	taxable	ADJ
acarelar-2263	78	123	.	.	PUNCT
acarelar-2263	79	1	in	in	ADP
acarelar-2263	79	2	fact	fact	NOUN
acarelar-2263	79	3	,	,	PUNCT
acarelar-2263	79	4	most	most	ADJ
acarelar-2263	79	5	times	time	NOUN
acarelar-2263	79	6	it	it	PRON
acarelar-2263	79	7	is	be	AUX
acarelar-2263	79	8	not	not	PART
acarelar-2263	79	9	an	an	DET
acarelar-2263	79	10	accurate	accurate	ADJ
acarelar-2263	79	11	representation	representation	NOUN
acarelar-2263	79	12	of	of	ADP
acarelar-2263	79	13	the	the	DET
acarelar-2263	79	14	fuel	fuel	NOUN
acarelar-2263	79	15	and	and	CCONJ
acarelar-2263	79	16	hotel	hotel	NOUN
acarelar-2263	79	17	expenses	expense	NOUN
acarelar-2263	79	18	.	.	PUNCT
acarelar-2263	80	1	legal	legal	ADJ
acarelar-2263	80	2	practitioners	practitioner	NOUN
acarelar-2263	80	3	’	'	PUNCT
acarelar-2263	80	4	who	who	PRON
acarelar-2263	80	5	adopt	adopt	VERB
acarelar-2263	80	6	this	this	DET
acarelar-2263	80	7	system	system	NOUN
acarelar-2263	80	8	of	of	ADP
acarelar-2263	80	9	charging	charge	VERB
acarelar-2263	80	10	may	may	AUX
acarelar-2263	80	11	move	move	VERB
acarelar-2263	80	12	from	from	ADP
acarelar-2263	80	13	his	his	PRON
acarelar-2263	80	14	chambers	chamber	NOUN
acarelar-2263	80	15	to	to	ADP
acarelar-2263	80	16	the	the	DET
acarelar-2263	80	17	courtroom	courtroom	NOUN
acarelar-2263	80	18	a	a	DET
acarelar-2263	80	19	distance	distance	NOUN
acarelar-2263	80	20	not	not	PART
acarelar-2263	80	21	more	more	ADJ
acarelar-2263	80	22	than	than	ADP
acarelar-2263	80	23	2	2	NUM
acarelar-2263	80	24	kilometers	kilometer	NOUN
acarelar-2263	80	25	or	or	CCONJ
acarelar-2263	80	26	at	at	ADP
acarelar-2263	80	27	most	most	ADJ
acarelar-2263	80	28	3	3	NUM
acarelar-2263	80	29	kilometers	kilometer	NOUN
acarelar-2263	80	30	and	and	CCONJ
acarelar-2263	80	31	collect	collect	VERB
acarelar-2263	80	32	n10,000.00	n10,000.00	ADV
acarelar-2263	80	33	for	for	ADP
acarelar-2263	80	34	each	each	PRON
acarelar-2263	80	35	of	of	ADP
acarelar-2263	80	36	the	the	DET
acarelar-2263	80	37	cases	case	NOUN
acarelar-2263	80	38	.	.	PUNCT
acarelar-2263	81	1	the	the	DET
acarelar-2263	81	2	petrol	petrol	NOUN
acarelar-2263	81	3	needed	need	VERB
acarelar-2263	81	4	to	to	PART
acarelar-2263	81	5	get	get	VERB
acarelar-2263	81	6	to	to	ADP
acarelar-2263	81	7	the	the	DET
acarelar-2263	81	8	court	court	NOUN
acarelar-2263	81	9	and	and	CCONJ
acarelar-2263	81	10	back	back	ADV
acarelar-2263	81	11	may	may	AUX
acarelar-2263	81	12	not	not	PART
acarelar-2263	81	13	worth	worth	VERB
acarelar-2263	81	14	more	more	ADJ
acarelar-2263	81	15	than	than	ADP
acarelar-2263	81	16	n1,000	n1,000	PROPN
acarelar-2263	81	17	.	.	PUNCT
acarelar-2263	82	1	if	if	SCONJ
acarelar-2263	82	2	tear	tear	NOUN
acarelar-2263	82	3	and	and	CCONJ
acarelar-2263	82	4	wear	wear	NOUN
acarelar-2263	82	5	is	be	AUX
acarelar-2263	82	6	calculated	calculate	VERB
acarelar-2263	82	7	,	,	PUNCT
acarelar-2263	82	8	then	then	ADV
acarelar-2263	82	9	the	the	DET
acarelar-2263	82	10	total	total	ADJ
acarelar-2263	82	11	expenses	expense	NOUN
acarelar-2263	82	12	may	may	AUX
acarelar-2263	82	13	not	not	PART
acarelar-2263	82	14	exceed	exceed	VERB
acarelar-2263	82	15	n2,000.00	n2,000.00	PROPN
acarelar-2263	82	16	.	.	PUNCT
acarelar-2263	83	1	the	the	DET
acarelar-2263	83	2	lawyer	lawyer	NOUN
acarelar-2263	83	3	pockets	pocket	VERB
acarelar-2263	83	4	n6000.00	n6000.00	VERB
acarelar-2263	84	1	if	if	SCONJ
acarelar-2263	84	2	he	he	PRON
acarelar-2263	84	3	came	come	VERB
acarelar-2263	84	4	for	for	ADP
acarelar-2263	84	5	one	one	NUM
acarelar-2263	84	6	case	case	NOUN
acarelar-2263	84	7	and	and	CCONJ
acarelar-2263	84	8	pockets	pocket	NOUN
acarelar-2263	84	9	n30,000.00	n30,000.00	VERB
acarelar-2263	84	10	if	if	SCONJ
acarelar-2263	84	11	he	he	PRON
acarelar-2263	84	12	came	come	VERB
acarelar-2263	84	13	for	for	ADP
acarelar-2263	84	14	5	5	NUM
acarelar-2263	84	15	cases	case	NOUN
acarelar-2263	84	16	.	.	PUNCT
acarelar-2263	85	1	the	the	DET
acarelar-2263	85	2	law	law	NOUN
acarelar-2263	85	3	is	be	AUX
acarelar-2263	85	4	that	that	SCONJ
acarelar-2263	85	5	that	that	SCONJ
acarelar-2263	85	6	the	the	DET
acarelar-2263	85	7	balance	balance	NOUN
acarelar-2263	85	8	of	of	ADP
acarelar-2263	85	9	n6,000.00	n6,000.00	PROPN
acarelar-2263	85	10	or	or	CCONJ
acarelar-2263	85	11	n30,000.00	n30,000.00	NOUN
acarelar-2263	85	12	as	as	SCONJ
acarelar-2263	85	13	the	the	DET
acarelar-2263	85	14	case	case	NOUN
acarelar-2263	85	15	may	may	AUX
acarelar-2263	85	16	be	be	AUX
acarelar-2263	85	17	is	be	AUX
acarelar-2263	85	18	taxable	taxable	ADJ
acarelar-2263	85	19	.	.	PUNCT
acarelar-2263	86	1	it	it	PRON
acarelar-2263	86	2	is	be	AUX
acarelar-2263	86	3	a	a	DET
acarelar-2263	86	4	trend	trend	NOUN
acarelar-2263	86	5	that	that	PRON
acarelar-2263	86	6	some	some	DET
acarelar-2263	86	7	legal	legal	ADJ
acarelar-2263	86	8	practitioners	practitioner	NOUN
acarelar-2263	86	9	’	'	PUNCT
acarelar-2263	86	10	fees	fee	NOUN
acarelar-2263	86	11	are	be	AUX
acarelar-2263	86	12	drastically	drastically	ADV
acarelar-2263	86	13	and	and	CCONJ
acarelar-2263	86	14	at	at	ADP
acarelar-2263	86	15	times	time	NOUN
acarelar-2263	86	16	ridiculously	ridiculously	ADV
acarelar-2263	86	17	reduced	reduce	VERB
acarelar-2263	86	18	as	as	SCONJ
acarelar-2263	86	19	some	some	PRON
acarelar-2263	86	20	relies	relie	NOUN
acarelar-2263	86	21	on	on	ADP
acarelar-2263	86	22	this	this	DET
acarelar-2263	86	23	transport	transport	NOUN
acarelar-2263	86	24	/	/	SYM
acarelar-2263	86	25	appearance	appearance	NOUN
acarelar-2263	86	26	fee	fee	NOUN
acarelar-2263	86	27	to	to	PART
acarelar-2263	86	28	recover	recover	VERB
acarelar-2263	86	29	what	what	PRON
acarelar-2263	86	30	they	they	PRON
acarelar-2263	86	31	reduced	reduce	VERB
acarelar-2263	86	32	from	from	ADP
acarelar-2263	86	33	their	their	PRON
acarelar-2263	86	34	professional	professional	ADJ
acarelar-2263	86	35	fee	fee	NOUN
acarelar-2263	86	36	.	.	PUNCT
acarelar-2263	87	1	6	6	X
acarelar-2263	87	2	.	.	X
acarelar-2263	87	3	legal	legal	ADJ
acarelar-2263	87	4	basis	basis	NOUN
acarelar-2263	87	5	for	for	ADP
acarelar-2263	87	6	taxing	tax	VERB
acarelar-2263	87	7	legal	legal	ADJ
acarelar-2263	87	8	practitioners	practitioner	NOUN
acarelar-2263	87	9	it	it	PRON
acarelar-2263	87	10	is	be	AUX
acarelar-2263	87	11	well	well	ADV
acarelar-2263	87	12	established	establish	VERB
acarelar-2263	87	13	that	that	SCONJ
acarelar-2263	87	14	taxation	taxation	NOUN
acarelar-2263	87	15	is	be	AUX
acarelar-2263	87	16	not	not	PART
acarelar-2263	87	17	an	an	DET
acarelar-2263	87	18	all	all	PRON
acarelar-2263	87	19	comer	comer	NOUN
acarelar-2263	87	20	’s	’s	PART
acarelar-2263	87	21	affairs	affair	NOUN
acarelar-2263	87	22	or	or	CCONJ
acarelar-2263	87	23	an	an	DET
acarelar-2263	87	24	arbitrary	arbitrary	ADJ
acarelar-2263	87	25	issue	issue	NOUN
acarelar-2263	87	26	.	.	PUNCT
acarelar-2263	88	1	no	no	DET
acarelar-2263	88	2	tax	tax	NOUN
acarelar-2263	88	3	can	can	AUX
acarelar-2263	88	4	be	be	AUX
acarelar-2263	88	5	imposed	impose	VERB
acarelar-2263	88	6	on	on	ADP
acarelar-2263	88	7	or	or	CCONJ
acarelar-2263	88	8	collected	collect	VERB
acarelar-2263	88	9	from	from	ADP
acarelar-2263	88	10	the	the	DET
acarelar-2263	88	11	subject	subject	NOUN
acarelar-2263	88	12	without	without	ADP
acarelar-2263	88	13	the	the	DET
acarelar-2263	88	14	words	word	NOUN
acarelar-2263	88	15	of	of	ADP
acarelar-2263	88	16	or	or	CCONJ
acarelar-2263	88	17	an	an	DET
acarelar-2263	88	18	act	act	NOUN
acarelar-2263	88	19	of	of	ADP
acarelar-2263	88	20	parliament	parliament	NOUN
acarelar-2263	88	21	clearly	clearly	ADV
acarelar-2263	88	22	showing	show	VERB
acarelar-2263	88	23	intent	intent	NOUN
acarelar-2263	88	24	on	on	ADP
acarelar-2263	88	25	it	it	PRON
acarelar-2263	88	26	to	to	PART
acarelar-2263	88	27	lay	lay	VERB
acarelar-2263	88	28	a	a	DET
acarelar-2263	88	29	burden	burden	NOUN
acarelar-2263	88	30	on	on	ADP
acarelar-2263	88	31	the	the	DET
acarelar-2263	88	32	subject.37	subject.37	NOUN
acarelar-2263	88	33	it	it	PRON
acarelar-2263	88	34	is	be	AUX
acarelar-2263	88	35	the	the	DET
acarelar-2263	88	36	duty	duty	NOUN
acarelar-2263	88	37	of	of	ADP
acarelar-2263	88	38	a	a	DET
acarelar-2263	88	39	citizen	citizen	NOUN
acarelar-2263	88	40	to	to	PART
acarelar-2263	88	41	obey	obey	VERB
acarelar-2263	88	42	,	,	PUNCT
acarelar-2263	88	43	oblige	oblige	VERB
acarelar-2263	88	44	and	and	CCONJ
acarelar-2263	88	45	comply	comply	VERB
acarelar-2263	88	46	with	with	ADP
acarelar-2263	88	47	laws	law	NOUN
acarelar-2263	88	48	of	of	ADP
acarelar-2263	88	49	the	the	DET
acarelar-2263	88	50	land	land	NOUN
acarelar-2263	88	51	and	and	CCONJ
acarelar-2263	88	52	it	it	PRON
acarelar-2263	88	53	is	be	AUX
acarelar-2263	88	54	fundamental	fundamental	ADJ
acarelar-2263	88	55	and	and	CCONJ
acarelar-2263	88	56	concomitant	concomitant	ADJ
acarelar-2263	88	57	with	with	ADP
acarelar-2263	88	58	the	the	DET
acarelar-2263	88	59	duty	duty	NOUN
acarelar-2263	88	60	of	of	ADP
acarelar-2263	88	61	a	a	DET
acarelar-2263	88	62	citizen	citizen	NOUN
acarelar-2263	88	63	,	,	PUNCT
acarelar-2263	88	64	more	more	ADV
acarelar-2263	88	65	importantly	importantly	ADV
acarelar-2263	88	66	a	a	DET
acarelar-2263	88	67	legal	legal	ADJ
acarelar-2263	88	68	practitioner	practitioner	NOUN
acarelar-2263	88	69	to	to	PART
acarelar-2263	88	70	pay	pay	VERB
acarelar-2263	88	71	tax.38	tax.38	NOUN
acarelar-2263	88	72	nigeria	nigeria	PROPN
acarelar-2263	88	73	citizens	citizen	NOUN
acarelar-2263	88	74	are	be	AUX
acarelar-2263	88	75	mandated	mandate	VERB
acarelar-2263	88	76	to	to	PART
acarelar-2263	88	77	declare	declare	VERB
acarelar-2263	88	78	their	their	PRON
acarelar-2263	88	79	income	income	NOUN
acarelar-2263	88	80	honestly	honestly	ADV
acarelar-2263	88	81	to	to	ADP
acarelar-2263	88	82	the	the	DET
acarelar-2263	88	83	appropriate	appropriate	ADJ
acarelar-2263	88	84	and	and	CCONJ
acarelar-2263	88	85	lawful	lawful	ADJ
acarelar-2263	88	86	agencies	agency	NOUN
acarelar-2263	88	87	and	and	CCONJ
acarelar-2263	88	88	pay	pay	VERB
acarelar-2263	88	89	their	their	PRON
acarelar-2263	88	90	tax	tax	NOUN
acarelar-2263	88	91	promptly.39	promptly.39	NOUN
acarelar-2263	88	92	this	this	PRON
acarelar-2263	88	93	is	be	AUX
acarelar-2263	88	94	to	to	ADP
acarelar-2263	88	95	the	the	DET
acarelar-2263	88	96	effect	effect	NOUN
acarelar-2263	88	97	that	that	SCONJ
acarelar-2263	88	98	legal	legal	ADJ
acarelar-2263	88	99	practitioners	practitioner	NOUN
acarelar-2263	88	100	who	who	PRON
acarelar-2263	88	101	are	be	AUX
acarelar-2263	88	102	nigeria	nigeria	PROPN
acarelar-2263	88	103	citizens	citizen	NOUN
acarelar-2263	88	104	have	have	AUX
acarelar-2263	88	105	a	a	DET
acarelar-2263	88	106	constitutional	constitutional	ADJ
acarelar-2263	88	107	duty	duty	NOUN
acarelar-2263	88	108	to	to	PART
acarelar-2263	88	109	pay	pay	VERB
acarelar-2263	88	110	taxes	taxis	NOUN
acarelar-2263	88	111	.	.	PUNCT
acarelar-2263	89	1	taxes	taxis	NOUN
acarelar-2263	89	2	are	be	AUX
acarelar-2263	89	3	paid	pay	VERB
acarelar-2263	89	4	by	by	ADP
acarelar-2263	89	5	citizens	citizen	NOUN
acarelar-2263	89	6	to	to	ADP
acarelar-2263	89	7	the	the	DET
acarelar-2263	89	8	government	government	NOUN
acarelar-2263	89	9	(	(	PUNCT
acarelar-2263	89	10	lawyers	lawyer	NOUN
acarelar-2263	89	11	inclusive	inclusive	PROPN
acarelar-2263	89	12	)	)	PUNCT
acarelar-2263	89	13	who	who	PRON
acarelar-2263	89	14	earn	earn	VERB
acarelar-2263	89	15	income	income	NOUN
acarelar-2263	89	16	from	from	ADP
acarelar-2263	89	17	such	such	ADJ
acarelar-2263	89	18	sources	source	NOUN
acarelar-2263	89	19	as	as	SCONJ
acarelar-2263	89	20	enumerated	enumerate	VERB
acarelar-2263	89	21	by	by	ADP
acarelar-2263	89	22	the	the	DET
acarelar-2263	89	23	law	law	NOUN
acarelar-2263	89	24	.	.	PUNCT
acarelar-2263	90	1	taxes	taxis	NOUN
acarelar-2263	90	2	are	be	AUX
acarelar-2263	90	3	spelt	spell	VERB
acarelar-2263	90	4	out	out	ADP
acarelar-2263	90	5	by	by	ADP
acarelar-2263	90	6	the	the	DET
acarelar-2263	90	7	constitution	constitution	NOUN
acarelar-2263	90	8	to	to	PART
acarelar-2263	90	9	be	be	AUX
acarelar-2263	90	10	paid	pay	VERB
acarelar-2263	90	11	three	three	NUM
acarelar-2263	90	12	tiers	tier	NOUN
acarelar-2263	90	13	of	of	ADP
acarelar-2263	90	14	government	government	NOUN
acarelar-2263	90	15	as	as	SCONJ
acarelar-2263	90	16	follows	follow	VERB
acarelar-2263	90	17	;	;	PUNCT
acarelar-2263	90	18	a.	a.	NOUN
acarelar-2263	90	19	federal	federal	ADJ
acarelar-2263	90	20	taxes	taxis	NOUN
acarelar-2263	90	21	include	include	VERB
acarelar-2263	90	22	the	the	DET
acarelar-2263	90	23	items	item	NOUN
acarelar-2263	90	24	contained	contain	VERB
acarelar-2263	90	25	in	in	ADP
acarelar-2263	90	26	the	the	DET
acarelar-2263	90	27	exclusive	exclusive	ADJ
acarelar-2263	90	28	legislative	legislative	ADJ
acarelar-2263	90	29	lists40	lists40	NOUN
acarelar-2263	90	30	which	which	PRON
acarelar-2263	90	31	are	be	AUX
acarelar-2263	90	32	customs	custom	NOUN
acarelar-2263	90	33	and	and	CCONJ
acarelar-2263	90	34	exercise	exercise	NOUN
acarelar-2263	90	35	duties	duty	NOUN
acarelar-2263	90	36	,	,	PUNCT
acarelar-2263	90	37	export	export	NOUN
acarelar-2263	90	38	duties	duty	NOUN
acarelar-2263	90	39	,	,	PUNCT
acarelar-2263	90	40	stamp	stamp	NOUN
acarelar-2263	90	41	duties	duty	NOUN
acarelar-2263	90	42	,	,	PUNCT
acarelar-2263	90	43	value	value	NOUN
acarelar-2263	90	44	added	add	VERB
acarelar-2263	90	45	tax	tax	NOUN
acarelar-2263	90	46	,	,	PUNCT
acarelar-2263	90	47	taxes	taxis	NOUN
acarelar-2263	90	48	on	on	ADP
acarelar-2263	90	49	corporate	corporate	ADJ
acarelar-2263	90	50	profits	profit	NOUN
acarelar-2263	90	51	and	and	CCONJ
acarelar-2263	90	52	gains41	gains41	VERB
acarelar-2263	90	53	respectively	respectively	ADV
acarelar-2263	90	54	.	.	PUNCT
acarelar-2263	91	1	b.	b.	PROPN
acarelar-2263	91	2	state	state	NOUN
acarelar-2263	91	3	taxes	taxis	NOUN
acarelar-2263	91	4	include	include	VERB
acarelar-2263	91	5	personal	personal	ADJ
acarelar-2263	91	6	income	income	NOUN
acarelar-2263	91	7	tax	tax	NOUN
acarelar-2263	91	8	,	,	PUNCT
acarelar-2263	91	9	stamp	stamp	NOUN
acarelar-2263	91	10	duties	duty	NOUN
acarelar-2263	91	11	on	on	ADP
acarelar-2263	91	12	documents	document	NOUN
acarelar-2263	91	13	and	and	CCONJ
acarelar-2263	91	14	transactions	transaction	NOUN
acarelar-2263	91	15	,	,	PUNCT
acarelar-2263	91	16	capital	capital	NOUN
acarelar-2263	91	17	gains	gain	NOUN
acarelar-2263	91	18	and	and	CCONJ
acarelar-2263	91	19	their	their	PRON
acarelar-2263	91	20	taxes	taxis	NOUN
acarelar-2263	91	21	paid	pay	VERB
acarelar-2263	91	22	by	by	ADP
acarelar-2263	91	23	individual	individual	ADJ
acarelar-2263	91	24	legal	legal	ADJ
acarelar-2263	91	25	practitioners	practitioner	NOUN
acarelar-2263	91	26	.	.	PUNCT
acarelar-2263	92	1	c.	c.	PROPN
acarelar-2263	92	2	local	local	ADJ
acarelar-2263	92	3	government	government	NOUN
acarelar-2263	92	4	taxes	taxis	NOUN
acarelar-2263	92	5	which	which	PRON
acarelar-2263	92	6	is	be	AUX
acarelar-2263	92	7	in	in	ADP
acarelar-2263	92	8	the	the	DET
acarelar-2263	92	9	form	form	NOUN
acarelar-2263	92	10	of	of	ADP
acarelar-2263	92	11	tenement	tenement	NOUN
acarelar-2263	92	12	rates	rate	NOUN
acarelar-2263	92	13	and	and	CCONJ
acarelar-2263	92	14	property	property	NOUN
acarelar-2263	92	15	taxes	taxis	NOUN
acarelar-2263	92	16	.	.	PUNCT
acarelar-2263	93	1	the	the	DET
acarelar-2263	93	2	personal	personal	ADJ
acarelar-2263	93	3	income	income	NOUN
acarelar-2263	93	4	tax42	tax42	NOUN
acarelar-2263	93	5	imposes	impose	VERB
acarelar-2263	93	6	tax	tax	NOUN
acarelar-2263	93	7	on	on	ADP
acarelar-2263	93	8	all	all	DET
acarelar-2263	93	9	incomes	income	NOUN
acarelar-2263	93	10	of	of	ADP
acarelar-2263	93	11	persons	person	NOUN
acarelar-2263	93	12	,	,	PUNCT
acarelar-2263	93	13	on	on	ADP
acarelar-2263	93	14	the	the	DET
acarelar-2263	93	15	following	follow	VERB
acarelar-2263	93	16	incomes	income	NOUN
acarelar-2263	93	17	;	;	PUNCT
acarelar-2263	93	18	a.	a.	NOUN
acarelar-2263	93	19	gains	gain	NOUN
acarelar-2263	93	20	or	or	CCONJ
acarelar-2263	93	21	profits	profit	NOUN
acarelar-2263	93	22	from	from	ADP
acarelar-2263	93	23	any	any	DET
acarelar-2263	93	24	trade	trade	NOUN
acarelar-2263	93	25	,	,	PUNCT
acarelar-2263	93	26	business	business	NOUN
acarelar-2263	93	27	,	,	PUNCT
acarelar-2263	93	28	profession	profession	NOUN
acarelar-2263	93	29	or	or	CCONJ
acarelar-2263	93	30	vocation	vocation	NOUN
acarelar-2263	93	31	b.	b.	PROPN
acarelar-2263	93	32	remuneration	remuneration	NOUN
acarelar-2263	93	33	(	(	PUNCT
acarelar-2263	93	34	salary	salary	NOUN
acarelar-2263	93	35	,	,	PUNCT
acarelar-2263	93	36	wage	wage	NOUN
acarelar-2263	93	37	,	,	PUNCT
acarelar-2263	93	38	fees	fee	NOUN
acarelar-2263	93	39	,	,	PUNCT
acarelar-2263	93	40	allowance	allowance	NOUN
acarelar-2263	93	41	,	,	PUNCT
acarelar-2263	93	42	gain	gain	NOUN
acarelar-2263	93	43	,	,	PUNCT
acarelar-2263	93	44	or	or	CCONJ
acarelar-2263	93	45	profit	profit	NOUN
acarelar-2263	93	46	,	,	PUNCT
acarelar-2263	93	47	benefits	benefit	NOUN
acarelar-2263	93	48	and	and	CCONJ
acarelar-2263	93	49	others	other	NOUN
acarelar-2263	93	50	)	)	PUNCT
acarelar-2263	93	51	of	of	ADP
acarelar-2263	93	52	an	an	DET
acarelar-2263	93	53	employment	employment	NOUN
acarelar-2263	93	54	excluding	exclude	VERB
acarelar-2263	93	55	sums	sum	NOUN
acarelar-2263	93	56	paid	pay	VERB
acarelar-2263	93	57	to	to	ADP
acarelar-2263	93	58	the	the	DET
acarelar-2263	93	59	employee	employee	NOUN
acarelar-2263	93	60	;	;	PUNCT
acarelar-2263	93	61	i.	i.	NOUN
acarelar-2263	93	62	reimbursement	reimbursement	NOUN
acarelar-2263	93	63	of	of	ADP
acarelar-2263	93	64	expenses	expense	NOUN
acarelar-2263	93	65	incurred	incur	VERB
acarelar-2263	93	66	by	by	ADP
acarelar-2263	93	67	him	he	PRON
acarelar-2263	93	68	in	in	ADP
acarelar-2263	93	69	the	the	DET
acarelar-2263	93	70	performance	performance	NOUN
acarelar-2263	93	71	of	of	ADP
acarelar-2263	93	72	his	his	PRON
acarelar-2263	93	73	duties	duty	NOUN
acarelar-2263	93	74	and	and	CCONJ
acarelar-2263	93	75	from	from	ADP
acarelar-2263	93	76	which	which	PRON
acarelar-2263	93	77	it	it	PRON
acarelar-2263	93	78	is	be	AUX
acarelar-2263	93	79	not	not	PART
acarelar-2263	93	80	intended	intend	VERB
acarelar-2263	93	81	that	that	SCONJ
acarelar-2263	93	82	the	the	DET
acarelar-2263	93	83	employee	employee	NOUN
acarelar-2263	93	84	should	should	AUX
acarelar-2263	93	85	make	make	VERB
acarelar-2263	93	86	any	any	DET
acarelar-2263	93	87	profit	profit	NOUN
acarelar-2263	93	88	or	or	CCONJ
acarelar-2263	93	89	gain	gain	NOUN
acarelar-2263	93	90	.	.	PUNCT
acarelar-2263	94	1	ii	ii	PROPN
acarelar-2263	94	2	.	.	PUNCT
acarelar-2263	95	1	in	in	ADP
acarelar-2263	95	2	respect	respect	NOUN
acarelar-2263	95	3	of	of	ADP
acarelar-2263	95	4	medical	medical	ADJ
acarelar-2263	95	5	or	or	CCONJ
acarelar-2263	95	6	dental	dental	ADJ
acarelar-2263	95	7	expenses	expense	NOUN
acarelar-2263	95	8	incurred	incur	VERB
acarelar-2263	95	9	by	by	ADP
acarelar-2263	95	10	the	the	DET
acarelar-2263	95	11	employee	employee	NOUN
acarelar-2263	95	12	.	.	PUNCT
acarelar-2263	95	13	iii	iii	X
acarelar-2263	95	14	.	.	PUNCT
acarelar-2263	96	1	in	in	ADP
acarelar-2263	96	2	respect	respect	NOUN
acarelar-2263	96	3	of	of	ADP
acarelar-2263	96	4	any	any	DET
acarelar-2263	96	5	passage	passage	NOUN
acarelar-2263	96	6	to	to	ADP
acarelar-2263	96	7	or	or	CCONJ
acarelar-2263	96	8	from	from	ADP
acarelar-2263	96	9	nigeria	nigeria	PRON
acarelar-2263	96	10	incurred	incur	VERB
acarelar-2263	96	11	by	by	ADP
acarelar-2263	96	12	the	the	DET
acarelar-2263	96	13	employee	employee	NOUN
acarelar-2263	96	14	and	and	CCONJ
acarelar-2263	96	15	others	other	NOUN
acarelar-2263	96	16	.	.	PUNCT
acarelar-2263	97	1	value	value	NOUN
acarelar-2263	97	2	added	add	VERB
acarelar-2263	97	3	tax	tax	NOUN
acarelar-2263	97	4	is	be	AUX
acarelar-2263	97	5	another	another	DET
acarelar-2263	97	6	tax	tax	NOUN
acarelar-2263	97	7	payable	payable	ADJ
acarelar-2263	97	8	by	by	ADP
acarelar-2263	97	9	legal	legal	ADJ
acarelar-2263	97	10	practitioners	practitioner	NOUN
acarelar-2263	97	11	amongst	amongst	ADP
acarelar-2263	97	12	other	other	ADJ
acarelar-2263	97	13	citizens	citizen	NOUN
acarelar-2263	97	14	.	.	PUNCT
acarelar-2263	98	1	the	the	DET
acarelar-2263	98	2	act43	act43	PROPN
acarelar-2263	98	3	stipulates	stipulate	VERB
acarelar-2263	98	4	that	that	SCONJ
acarelar-2263	98	5	the	the	DET
acarelar-2263	98	6	tax	tax	NOUN
acarelar-2263	98	7	shall	shall	AUX
acarelar-2263	98	8	be	be	AUX
acarelar-2263	98	9	charged	charge	VERB
acarelar-2263	98	10	and	and	CCONJ
acarelar-2263	98	11	payable	payable	ADJ
acarelar-2263	98	12	on	on	ADP
acarelar-2263	98	13	the	the	DET
acarelar-2263	98	14	supply	supply	NOUN
acarelar-2263	98	15	of	of	ADP
acarelar-2263	98	16	goods	good	NOUN
acarelar-2263	98	17	and	and	CCONJ
acarelar-2263	98	18	services	service	NOUN
acarelar-2263	98	19	other	other	ADJ
acarelar-2263	98	20	than	than	ADP
acarelar-2263	98	21	those	those	PRON
acarelar-2263	98	22	listed	list	VERB
acarelar-2263	98	23	in	in	ADP
acarelar-2263	98	24	the	the	DET
acarelar-2263	98	25	first	first	ADJ
acarelar-2263	98	26	schedule	schedule	NOUN
acarelar-2263	98	27	to	to	ADP
acarelar-2263	98	28	the	the	DET
acarelar-2263	98	29	act	act	NOUN
acarelar-2263	98	30	.	.	PUNCT
acarelar-2263	99	1	the	the	DET
acarelar-2263	99	2	rate	rate	NOUN
acarelar-2263	99	3	of	of	ADP
acarelar-2263	99	4	value	value	NOUN
acarelar-2263	99	5	added	add	VERB
acarelar-2263	99	6	tax	tax	NOUN
acarelar-2263	99	7	(	(	PUNCT
acarelar-2263	99	8	vat)44	vat)44	NOUN
acarelar-2263	99	9	is	be	AUX
acarelar-2263	99	10	7.5	7.5	NUM
acarelar-2263	99	11	%	%	NOUN
acarelar-2263	99	12	.	.	PUNCT
acarelar-2263	100	1	the	the	DET
acarelar-2263	100	2	tax	tax	NOUN
acarelar-2263	100	3	is	be	AUX
acarelar-2263	100	4	monthly	monthly	ADV
acarelar-2263	100	5	shared	share	VERB
acarelar-2263	100	6	between	between	ADP
acarelar-2263	100	7	the	the	DET
acarelar-2263	100	8	governments	government	NOUN
acarelar-2263	100	9	in	in	ADP
acarelar-2263	100	10	the	the	DET
acarelar-2263	100	11	ratio	ratio	NOUN
acarelar-2263	100	12	of	of	ADP
acarelar-2263	100	13	15	15	NUM
acarelar-2263	100	14	%	%	NOUN
acarelar-2263	100	15	,	,	PUNCT
acarelar-2263	100	16	state	state	NOUN
acarelar-2263	100	17	50	50	NUM
acarelar-2263	100	18	%	%	NOUN
acarelar-2263	100	19	and	and	CCONJ
acarelar-2263	100	20	the	the	DET
acarelar-2263	100	21	local	local	ADJ
acarelar-2263	100	22	government	government	NOUN
acarelar-2263	100	23	is	be	AUX
acarelar-2263	100	24	35	35	NUM
acarelar-2263	100	25	%	%	NOUN
acarelar-2263	100	26	.	.	PUNCT
acarelar-2263	101	1	the	the	DET
acarelar-2263	101	2	stamp	stamp	NOUN
acarelar-2263	101	3	duties	duty	NOUN
acarelar-2263	101	4	tax	tax	NOUN
acarelar-2263	101	5	is	be	AUX
acarelar-2263	101	6	the	the	DET
acarelar-2263	101	7	duty	duty	NOUN
acarelar-2263	101	8	charged	charge	VERB
acarelar-2263	101	9	upon	upon	SCONJ
acarelar-2263	101	10	instruments	instrument	NOUN
acarelar-2263	101	11	specified	specify	VERB
acarelar-2263	101	12	in	in	ADP
acarelar-2263	101	13	the	the	DET
acarelar-2263	101	14	schedule	schedule	NOUN
acarelar-2263	101	15	to	to	ADP
acarelar-2263	101	16	the	the	DET
acarelar-2263	101	17	act.45	act.45	ADJ
acarelar-2263	101	18	the	the	DET
acarelar-2263	101	19	duties	duty	NOUN
acarelar-2263	101	20	are	be	AUX
acarelar-2263	101	21	paid	pay	VERB
acarelar-2263	101	22	as	as	ADP
acarelar-2263	101	23	taxes	taxis	NOUN
acarelar-2263	101	24	for	for	ADP
acarelar-2263	101	25	perfecting	perfect	VERB
acarelar-2263	101	26	documents	document	NOUN
acarelar-2263	101	27	.	.	PUNCT
acarelar-2263	102	1	for	for	ADP
acarelar-2263	102	2	capital	capital	NOUN
acarelar-2263	102	3	gains	gain	NOUN
acarelar-2263	102	4	tax,46	tax,46	NOUN
acarelar-2263	102	5	it	it	PRON
acarelar-2263	102	6	is	be	AUX
acarelar-2263	102	7	paid	pay	VERB
acarelar-2263	102	8	on	on	ADP
acarelar-2263	102	9	any	any	DET
acarelar-2263	102	10	capital	capital	NOUN
acarelar-2263	102	11	gain	gain	NOUN
acarelar-2263	102	12	,	,	PUNCT
acarelar-2263	102	13	that	that	PRON
acarelar-2263	102	14	is	be	AUX
acarelar-2263	102	15	to	to	PART
acarelar-2263	102	16	say	say	VERB
acarelar-2263	102	17	,	,	PUNCT
acarelar-2263	102	18	gains	gain	NOUN
acarelar-2263	102	19	accruing	accrue	VERB
acarelar-2263	102	20	to	to	ADP
acarelar-2263	102	21	any	any	DET
acarelar-2263	102	22	person	person	NOUN
acarelar-2263	102	23	(	(	PUNCT
acarelar-2263	102	24	including	include	VERB
acarelar-2263	102	25	legal	legal	ADJ
acarelar-2263	102	26	practitioner	practitioner	NOUN
acarelar-2263	102	27	)	)	PUNCT
acarelar-2263	102	28	on	on	ADP
acarelar-2263	102	29	the	the	DET
acarelar-2263	102	30	disposal	disposal	NOUN
acarelar-2263	102	31	of	of	ADP
acarelar-2263	102	32	assets	asset	NOUN
acarelar-2263	102	33	which	which	PRON
acarelar-2263	102	34	is	be	AUX
acarelar-2263	102	35	taxed	tax	VERB
acarelar-2263	102	36	at	at	ADP
acarelar-2263	102	37	the	the	DET
acarelar-2263	102	38	rate	rate	NOUN
acarelar-2263	102	39	of	of	ADP
acarelar-2263	102	40	10	10	NUM
acarelar-2263	102	41	%	%	NOUN
acarelar-2263	102	42	.	.	PUNCT
acarelar-2263	103	1	the	the	DET
acarelar-2263	103	2	chargeable	chargeable	ADJ
acarelar-2263	103	3	assets	asset	NOUN
acarelar-2263	103	4	include	include	VERB
acarelar-2263	103	5	options	option	NOUN
acarelar-2263	103	6	,	,	PUNCT
acarelar-2263	103	7	debts	debt	NOUN
acarelar-2263	103	8	and	and	CCONJ
acarelar-2263	103	9	incorporeal	incorporeal	ADJ
acarelar-2263	103	10	property	property	NOUN
acarelar-2263	103	11	generally	generally	ADV
acarelar-2263	103	12	,	,	PUNCT
acarelar-2263	103	13	any	any	DET
acarelar-2263	103	14	currency	currency	NOUN
acarelar-2263	103	15	other	other	ADJ
acarelar-2263	103	16	than	than	ADP
acarelar-2263	103	17	nigeria	nigeria	PROPN
acarelar-2263	103	18	currency	currency	NOUN
acarelar-2263	103	19	and	and	CCONJ
acarelar-2263	103	20	any	any	DET
acarelar-2263	103	21	form	form	NOUN
acarelar-2263	103	22	of	of	ADP
acarelar-2263	103	23	property	property	NOUN
acarelar-2263	103	24	created	create	VERB
acarelar-2263	103	25	by	by	ADP
acarelar-2263	103	26	the	the	DET
acarelar-2263	103	27	person	person	NOUN
acarelar-2263	103	28	disposing	dispose	VERB
acarelar-2263	103	29	of	of	ADP
acarelar-2263	103	30	it	it	PRON
acarelar-2263	103	31	or	or	CCONJ
acarelar-2263	103	32	otherwise	otherwise	ADV
acarelar-2263	103	33	to	to	PART
acarelar-2263	103	34	be	be	AUX
acarelar-2263	103	35	owned	own	VERB
acarelar-2263	103	36	without	without	ADP
acarelar-2263	103	37	being	be	AUX
acarelar-2263	103	38	acquired	acquire	VERB
acarelar-2263	103	39	.	.	PUNCT
acarelar-2263	104	1	this	this	PRON
acarelar-2263	104	2	is	be	AUX
acarelar-2263	104	3	paid	pay	VERB
acarelar-2263	104	4	whenever	whenever	SCONJ
acarelar-2263	104	5	there	there	PRON
acarelar-2263	104	6	is	be	VERB
acarelar-2263	104	7	a	a	DET
acarelar-2263	104	8	disposal	disposal	NOUN
acarelar-2263	104	9	of	of	ADP
acarelar-2263	104	10	asset	asset	NOUN
acarelar-2263	104	11	(	(	PUNCT
acarelar-2263	104	12	land	land	NOUN
acarelar-2263	104	13	and	and	CCONJ
acarelar-2263	104	14	building	building	NOUN
acarelar-2263	104	15	in	in	ADP
acarelar-2263	104	16	practice	practice	NOUN
acarelar-2263	104	17	)	)	PUNCT
acarelar-2263	104	18	and	and	CCONJ
acarelar-2263	104	19	receipt	receipt	NOUN
acarelar-2263	104	20	of	of	ADP
acarelar-2263	104	21	any	any	DET
acarelar-2263	104	22	capital	capital	NOUN
acarelar-2263	104	23	sum	sum	NOUN
acarelar-2263	104	24	when	when	SCONJ
acarelar-2263	104	25	gain	gain	NOUN
acarelar-2263	104	26	accrues	accrue	VERB
acarelar-2263	104	27	.	.	PUNCT
acarelar-2263	105	1	lawyers	lawyer	NOUN
acarelar-2263	105	2	who	who	PRON
acarelar-2263	105	3	are	be	AUX
acarelar-2263	105	4	self	self	NOUN
acarelar-2263	105	5	employed	employ	VERB
acarelar-2263	105	6	and	and	CCONJ
acarelar-2263	105	7	have	have	VERB
acarelar-2263	105	8	a	a	DET
acarelar-2263	105	9	registered	register	VERB
acarelar-2263	105	10	company	company	NOUN
acarelar-2263	105	11	pays	pay	VERB
acarelar-2263	105	12	companies	company	NOUN
acarelar-2263	105	13	income	income	NOUN
acarelar-2263	105	14	tax	tax	NOUN
acarelar-2263	105	15	.	.	PUNCT
acarelar-2263	106	1	the	the	DET
acarelar-2263	106	2	act47	act47	PROPN
acarelar-2263	106	3	provides	provide	VERB
acarelar-2263	106	4	that	that	SCONJ
acarelar-2263	106	5	companies	company	NOUN
acarelar-2263	106	6	income	income	NOUN
acarelar-2263	106	7	tax	tax	NOUN
acarelar-2263	106	8	is	be	AUX
acarelar-2263	106	9	chargeable	chargeable	ADJ
acarelar-2263	106	10	on	on	ADP
acarelar-2263	106	11	the	the	DET
acarelar-2263	106	12	income	income	NOUN
acarelar-2263	106	13	of	of	ADP
acarelar-2263	106	14	all	all	DET
acarelar-2263	106	15	companies	company	NOUN
acarelar-2263	106	16	operating	operate	VERB
acarelar-2263	106	17	in	in	ADP
acarelar-2263	106	18	nigeria	nigeria	PROPN
acarelar-2263	106	19	except	except	SCONJ
acarelar-2263	106	20	those	those	DET
acarelar-2263	106	21	specifically	specifically	ADV
acarelar-2263	106	22	37	37	NUM
acarelar-2263	106	23	a	a	DET
acarelar-2263	106	24	authority	authority	NOUN
acarelar-2263	106	25	v	v	ADP
acarelar-2263	106	26	regional	regional	ADJ
acarelar-2263	106	27	tax	tax	NOUN
acarelar-2263	106	28	board	board	NOUN
acarelar-2263	106	29	(	(	PUNCT
acarelar-2263	106	30	1970	1970	NUM
acarelar-2263	106	31	)	)	PUNCT
acarelar-2263	107	1	all	all	DET
acarelar-2263	107	2	nlr	nlr	PROPN
acarelar-2263	107	3	177	177	NUM
acarelar-2263	107	4	,	,	PUNCT
acarelar-2263	107	5	scottish	scottish	ADJ
acarelar-2263	107	6	,	,	PUNCT
acarelar-2263	107	7	widows	widow	NOUN
acarelar-2263	107	8	lc	lc	PROPN
acarelar-2263	107	9	&	&	CCONJ
acarelar-2263	107	10	ors	ors	PROPN
acarelar-2263	107	11	v	v	PROPN
acarelar-2263	107	12	commissioner	commissioner	NOUN
acarelar-2263	107	13	for	for	ADP
acarelar-2263	107	14	her	her	PRON
acarelar-2263	107	15	majesty	majesty	NOUN
acarelar-2263	107	16	revenue	revenue	NOUN
acarelar-2263	107	17	and	and	CCONJ
acarelar-2263	107	18	customs	custom	NOUN
acarelar-2263	107	19	(	(	PUNCT
acarelar-2263	107	20	scotlnd	scotlnd	PROPN
acarelar-2263	107	21	)	)	PUNCT
acarelar-2263	107	22	and	and	CCONJ
acarelar-2263	107	23	ors	or	NOUN
acarelar-2263	107	24	(	(	PUNCT
acarelar-2263	107	25	2011	2011	NUM
acarelar-2263	107	26	)	)	PUNCT
acarelar-2263	107	27	lpelr-17822	lpelr-17822	ADJ
acarelar-2263	107	28	,	,	PUNCT
acarelar-2263	107	29	vodacom	vodacom	PROPN
acarelar-2263	107	30	business	business	PROPN
acarelar-2263	107	31	nig	nig	PROPN
acarelar-2263	107	32	ltd	ltd	PROPN
acarelar-2263	107	33	v	v	ADP
acarelar-2263	107	34	firs	fir	NOUN
acarelar-2263	107	35	(	(	PUNCT
acarelar-2263	107	36	2018	2018	NUM
acarelar-2263	107	37	)	)	PUNCT
acarelar-2263	107	38	35	35	NUM
acarelar-2263	107	39	tlr	tlr	PROPN
acarelar-2263	107	40	01	01	NUM
acarelar-2263	107	41	at	at	ADP
acarelar-2263	107	42	18	18	NUM
acarelar-2263	107	43	38	38	NUM
acarelar-2263	107	44	best	good	ADJ
acarelar-2263	107	45	children	child	NOUN
acarelar-2263	107	46	int’l	int’l	NUM
acarelar-2263	107	47	sch	sch	ADV
acarelar-2263	107	48	v	v	ADP
acarelar-2263	107	49	firs	fir	NOUN
acarelar-2263	107	50	(	(	PUNCT
acarelar-2263	107	51	2019	2019	NUM
acarelar-2263	107	52	)	)	PUNCT
acarelar-2263	107	53	4o	4o	NOUN
acarelar-2263	107	54	tlrn	tlrn	NOUN
acarelar-2263	107	55	33	33	NUM
acarelar-2263	107	56	39	39	NUM
acarelar-2263	107	57	constitution	constitution	NOUN
acarelar-2263	107	58	of	of	ADP
acarelar-2263	107	59	the	the	DET
acarelar-2263	107	60	federal	federal	PROPN
acarelar-2263	107	61	republic	republic	PROPN
acarelar-2263	107	62	of	of	ADP
acarelar-2263	107	63	nigeria	nigeria	PROPN
acarelar-2263	107	64	,	,	PUNCT
acarelar-2263	107	65	1999	1999	NUM
acarelar-2263	107	66	as	as	ADP
acarelar-2263	107	67	amended	amend	VERB
acarelar-2263	107	68	s.24	s.24	X
acarelar-2263	107	69	(	(	PUNCT
acarelar-2263	107	70	f	f	X
acarelar-2263	107	71	)	)	PUNCT
acarelar-2263	107	72	and	and	CCONJ
acarelar-2263	107	73	s.44	s.44	NOUN
acarelar-2263	107	74	(	(	PUNCT
acarelar-2263	107	75	2)(a	2)(a	NUM
acarelar-2263	107	76	)	)	PUNCT
acarelar-2263	107	77	.	.	PUNCT
acarelar-2263	108	1	40	40	NUM
acarelar-2263	108	2	cfrn	cfrn	ADJ
acarelar-2263	108	3	,	,	PUNCT
acarelar-2263	108	4	1999	1999	NUM
acarelar-2263	108	5	as	as	SCONJ
acarelar-2263	108	6	amended	amend	VERB
acarelar-2263	108	7	,	,	PUNCT
acarelar-2263	108	8	second	second	ADJ
acarelar-2263	108	9	schedule	schedule	NOUN
acarelar-2263	108	10	,	,	PUNCT
acarelar-2263	108	11	part	part	NOUN
acarelar-2263	108	12	1	1	NUM
acarelar-2263	108	13	item	item	NOUN
acarelar-2263	108	14	16	16	NUM
acarelar-2263	108	15	,	,	PUNCT
acarelar-2263	108	16	2	2	NUM
acarelar-2263	108	17	,	,	PUNCT
acarelar-2263	108	18	58	58	NUM
acarelar-2263	108	19	and	and	CCONJ
acarelar-2263	108	20	59	59	NUM
acarelar-2263	108	21	41	41	NUM
acarelar-2263	108	22	finance	finance	NOUN
acarelar-2263	108	23	act	act	NOUN
acarelar-2263	108	24	,	,	PUNCT
acarelar-2263	108	25	2020,part1	2020,part1	NUM
acarelar-2263	108	26	,	,	PUNCT
acarelar-2263	108	27	items	item	NOUN
acarelar-2263	108	28	subject	subject	ADJ
acarelar-2263	108	29	to	to	ADP
acarelar-2263	108	30	tax	tax	NOUN
acarelar-2263	108	31	under	under	ADP
acarelar-2263	108	32	capital	capital	NOUN
acarelar-2263	108	33	gains	gain	NOUN
acarelar-2263	108	34	42	42	NUM
acarelar-2263	108	35	personal	personal	ADJ
acarelar-2263	108	36	income	income	NOUN
acarelar-2263	108	37	tax	tax	NOUN
acarelar-2263	108	38	(	(	PUNCT
acarelar-2263	108	39	pita	pita	NOUN
acarelar-2263	108	40	)	)	PUNCT
acarelar-2263	108	41	s.3	s.3	NOUN
acarelar-2263	108	42	(	(	PUNCT
acarelar-2263	108	43	1	1	NUM
acarelar-2263	108	44	)	)	SYM
acarelar-2263	108	45	43	43	NUM
acarelar-2263	108	46	value	value	NOUN
acarelar-2263	108	47	added	add	VERB
acarelar-2263	108	48	tax	tax	NOUN
acarelar-2263	108	49	(	(	PUNCT
acarelar-2263	108	50	vat	vat	NOUN
acarelar-2263	108	51	)	)	PUNCT
acarelar-2263	108	52	act	act	NOUN
acarelar-2263	108	53	,	,	PUNCT
acarelar-2263	108	54	2007	2007	NUM
acarelar-2263	108	55	s.2	s.2	X
acarelar-2263	108	56	44	44	NUM
acarelar-2263	108	57	finance	finance	NOUN
acarelar-2263	108	58	act	act	NOUN
acarelar-2263	108	59	,	,	PUNCT
acarelar-2263	108	60	2020	2020	NUM
acarelar-2263	108	61	,	,	PUNCT
acarelar-2263	108	62	s.34	s.34	PROPN
acarelar-2263	108	63	.	.	PUNCT
acarelar-2263	109	1	this	this	DET
acarelar-2263	109	2	amended	amend	VERB
acarelar-2263	109	3	sections	section	NOUN
acarelar-2263	109	4	of	of	ADP
acarelar-2263	109	5	the	the	DET
acarelar-2263	109	6	value	value	NOUN
acarelar-2263	109	7	added	add	VERB
acarelar-2263	109	8	tax	tax	NOUN
acarelar-2263	109	9	act	act	NOUN
acarelar-2263	109	10	,	,	PUNCT
acarelar-2263	109	11	2007	2007	NUM
acarelar-2263	109	12	45	45	NUM
acarelar-2263	109	13	stamp	stamp	NOUN
acarelar-2263	109	14	duties	duty	NOUN
acarelar-2263	109	15	tax	tax	PROPN
acarelar-2263	109	16	act	act	PROPN
acarelar-2263	109	17	(	(	PUNCT
acarelar-2263	109	18	sda	sda	NOUN
acarelar-2263	109	19	)	)	PUNCT
acarelar-2263	109	20	cap	cap	NOUN
acarelar-2263	109	21	s8	s8	PROPN
acarelar-2263	109	22	lfn	lfn	PROPN
acarelar-2263	109	23	2004	2004	NUM
acarelar-2263	109	24	46	46	NUM
acarelar-2263	109	25	capital	capital	NOUN
acarelar-2263	109	26	gains	gain	NOUN
acarelar-2263	109	27	tax	tax	PROPN
acarelar-2263	109	28	act	act	PROPN
acarelar-2263	109	29	,	,	PUNCT
acarelar-2263	109	30	cap	cap	NOUN
acarelar-2263	109	31	ci	ci	PROPN
acarelar-2263	109	32	lfn	lfn	PROPN
acarelar-2263	109	33	,	,	PUNCT
acarelar-2263	109	34	2004	2004	NUM
acarelar-2263	109	35	47	47	NUM
acarelar-2263	109	36	companies	company	NOUN
acarelar-2263	109	37	income	income	VERB
acarelar-2263	109	38	tax	tax	PROPN
acarelar-2263	109	39	act	act	PROPN
acarelar-2263	109	40	(	(	PUNCT
acarelar-2263	109	41	cita	cita	PROPN
acarelar-2263	109	42	)	)	PUNCT
acarelar-2263	109	43	2007	2007	NUM
acarelar-2263	109	44	.	.	PUNCT
acarelar-2263	110	1	s.9	s.9	ADJ
acarelar-2263	110	2	african	african	ADJ
acarelar-2263	110	3	customary	customary	ADJ
acarelar-2263	110	4	and	and	CCONJ
acarelar-2263	110	5	religious	religious	ADJ
acarelar-2263	110	6	law	law	NOUN
acarelar-2263	110	7	review	review	NOUN
acarelar-2263	110	8	1	1	NUM
acarelar-2263	110	9	(	(	PUNCT
acarelar-2263	110	10	2020	2020	NUM
acarelar-2263	110	11	)	)	PUNCT
acarelar-2263	110	12	page	page	NOUN
acarelar-2263	110	13	|	|	ADV
acarelar-2263	110	14	61	61	NUM
acarelar-2263	110	15	exempt.48	exempt.48	NOUN
acarelar-2263	110	16	it	it	PRON
acarelar-2263	110	17	is	be	AUX
acarelar-2263	110	18	charged	charge	VERB
acarelar-2263	110	19	at	at	ADP
acarelar-2263	110	20	30	30	NUM
acarelar-2263	110	21	%	%	NOUN
acarelar-2263	110	22	adjusted	adjust	VERB
acarelar-2263	110	23	profit	profit	NOUN
acarelar-2263	110	24	and	and	CCONJ
acarelar-2263	110	25	from	from	ADP
acarelar-2263	110	26	the	the	DET
acarelar-2263	110	27	dividends	dividend	NOUN
acarelar-2263	110	28	payable	payable	ADJ
acarelar-2263	110	29	to	to	ADP
acarelar-2263	110	30	the	the	DET
acarelar-2263	110	31	shareholders	shareholder	NOUN
acarelar-2263	110	32	as	as	ADP
acarelar-2263	110	33	withholding	withholding	NOUN
acarelar-2263	110	34	tax	tax	NOUN
acarelar-2263	110	35	.	.	PUNCT
acarelar-2263	111	1	local	local	ADJ
acarelar-2263	111	2	governments	government	NOUN
acarelar-2263	111	3	are	be	AUX
acarelar-2263	111	4	expected	expect	VERB
acarelar-2263	111	5	under	under	ADP
acarelar-2263	111	6	the	the	DET
acarelar-2263	111	7	law	law	NOUN
acarelar-2263	111	8	to	to	PART
acarelar-2263	111	9	enact	enact	VERB
acarelar-2263	111	10	bye	bye	NOUN
acarelar-2263	111	11	-	-	PUNCT
acarelar-2263	111	12	laws	law	NOUN
acarelar-2263	111	13	for	for	ADP
acarelar-2263	111	14	the	the	DET
acarelar-2263	111	15	collection	collection	NOUN
acarelar-2263	111	16	of	of	ADP
acarelar-2263	111	17	tenement	tenement	NOUN
acarelar-2263	111	18	and	and	CCONJ
acarelar-2263	111	19	other	other	ADJ
acarelar-2263	111	20	rates	rate	NOUN
acarelar-2263	111	21	which	which	PRON
acarelar-2263	111	22	must	must	AUX
acarelar-2263	111	23	be	be	AUX
acarelar-2263	111	24	consistent	consistent	ADJ
acarelar-2263	111	25	with	with	ADP
acarelar-2263	111	26	the	the	DET
acarelar-2263	111	27	spirit	spirit	NOUN
acarelar-2263	111	28	,	,	PUNCT
acarelar-2263	111	29	intentions	intention	NOUN
acarelar-2263	111	30	and	and	CCONJ
acarelar-2263	111	31	provisions	provision	NOUN
acarelar-2263	111	32	of	of	ADP
acarelar-2263	111	33	the	the	DET
acarelar-2263	111	34	constitution.49	constitution.49	NOUN
acarelar-2263	111	35	the	the	DET
acarelar-2263	111	36	tenement	tenement	NOUN
acarelar-2263	111	37	is	be	AUX
acarelar-2263	111	38	a	a	DET
acarelar-2263	111	39	locally	locally	ADV
acarelar-2263	111	40	assessed	assess	VERB
acarelar-2263	111	41	property	property	NOUN
acarelar-2263	111	42	tax	tax	NOUN
acarelar-2263	111	43	payable	payable	NOUN
acarelar-2263	111	44	also	also	ADV
acarelar-2263	111	45	by	by	ADP
acarelar-2263	111	46	the	the	DET
acarelar-2263	111	47	legal	legal	ADJ
acarelar-2263	111	48	practitioner	practitioner	NOUN
acarelar-2263	111	49	within	within	ADP
acarelar-2263	111	50	the	the	DET
acarelar-2263	111	51	jurisdiction	jurisdiction	NOUN
acarelar-2263	111	52	.	.	PUNCT
acarelar-2263	112	1	from	from	ADP
acarelar-2263	112	2	the	the	DET
acarelar-2263	112	3	above	above	NOUN
acarelar-2263	112	4	,	,	PUNCT
acarelar-2263	112	5	the	the	DET
acarelar-2263	112	6	liability	liability	NOUN
acarelar-2263	112	7	of	of	ADP
acarelar-2263	112	8	legal	legal	ADJ
acarelar-2263	112	9	practitioners	practitioner	NOUN
acarelar-2263	112	10	to	to	PART
acarelar-2263	112	11	pay	pay	VERB
acarelar-2263	112	12	statutory	statutory	ADJ
acarelar-2263	112	13	taxes	taxis	NOUN
acarelar-2263	112	14	can	can	AUX
acarelar-2263	112	15	not	not	PART
acarelar-2263	112	16	be	be	AUX
acarelar-2263	112	17	overemphasized	overemphasize	VERB
acarelar-2263	112	18	.	.	PUNCT
acarelar-2263	113	1	it	it	PRON
acarelar-2263	113	2	behooves	behoove	VERB
acarelar-2263	113	3	on	on	ADP
acarelar-2263	113	4	the	the	DET
acarelar-2263	113	5	legal	legal	ADJ
acarelar-2263	113	6	practitioners	practitioner	NOUN
acarelar-2263	113	7	,	,	PUNCT
acarelar-2263	113	8	therefore	therefore	ADV
acarelar-2263	113	9	,	,	PUNCT
acarelar-2263	113	10	to	to	PART
acarelar-2263	113	11	show	show	VERB
acarelar-2263	113	12	an	an	DET
acarelar-2263	113	13	example	example	NOUN
acarelar-2263	113	14	and	and	CCONJ
acarelar-2263	113	15	be	be	AUX
acarelar-2263	113	16	in	in	ADP
acarelar-2263	113	17	compliance	compliance	NOUN
acarelar-2263	113	18	with	with	ADP
acarelar-2263	113	19	the	the	DET
acarelar-2263	113	20	law	law	NOUN
acarelar-2263	113	21	for	for	ADP
acarelar-2263	113	22	prompt	prompt	ADJ
acarelar-2263	113	23	payment	payment	NOUN
acarelar-2263	113	24	of	of	ADP
acarelar-2263	113	25	tax	tax	NOUN
acarelar-2263	113	26	.	.	PUNCT
acarelar-2263	114	1	7	7	X
acarelar-2263	114	2	.	.	X
acarelar-2263	114	3	taxes	taxis	NOUN
acarelar-2263	114	4	payable	payable	ADJ
acarelar-2263	114	5	by	by	ADP
acarelar-2263	114	6	a	a	DET
acarelar-2263	114	7	legal	legal	ADJ
acarelar-2263	114	8	practitioner	practitioner	NOUN
acarelar-2263	114	9	,	,	PUNCT
acarelar-2263	114	10	exemptions	exemption	NOUN
acarelar-2263	114	11	’	'	PUNCT
acarelar-2263	114	12	and	and	CCONJ
acarelar-2263	114	13	allowable	allowable	ADJ
acarelar-2263	114	14	deduction	deduction	NOUN
acarelar-2263	114	15	the	the	DET
acarelar-2263	114	16	taxes	taxis	NOUN
acarelar-2263	114	17	that	that	PRON
acarelar-2263	114	18	are	be	AUX
acarelar-2263	114	19	legally	legally	ADV
acarelar-2263	114	20	and	and	CCONJ
acarelar-2263	114	21	validly	validly	ADV
acarelar-2263	114	22	payable	payable	ADJ
acarelar-2263	114	23	by	by	ADP
acarelar-2263	114	24	legal	legal	ADJ
acarelar-2263	114	25	practitioners	practitioner	NOUN
acarelar-2263	114	26	are	be	AUX
acarelar-2263	114	27	clearly	clearly	ADV
acarelar-2263	114	28	enumerated	enumerate	VERB
acarelar-2263	114	29	under	under	ADP
acarelar-2263	114	30	the	the	DET
acarelar-2263	114	31	law.50	law.50	NOUN
acarelar-2263	114	32	the	the	DET
acarelar-2263	114	33	discussion	discussion	NOUN
acarelar-2263	114	34	under	under	ADP
acarelar-2263	114	35	paragraph	paragraph	NOUN
acarelar-2263	114	36	5	5	NUM
acarelar-2263	114	37	above	above	ADV
acarelar-2263	114	38	is	be	AUX
acarelar-2263	114	39	applicable	applicable	ADJ
acarelar-2263	114	40	and	and	CCONJ
acarelar-2263	114	41	will	will	AUX
acarelar-2263	114	42	suffice	suffice	VERB
acarelar-2263	114	43	under	under	ADP
acarelar-2263	114	44	this	this	DET
acarelar-2263	114	45	sub	sub	NOUN
acarelar-2263	114	46	topic	topic	NOUN
acarelar-2263	114	47	for	for	ADP
acarelar-2263	114	48	personal	personal	ADJ
acarelar-2263	114	49	income	income	NOUN
acarelar-2263	114	50	tax	tax	NOUN
acarelar-2263	114	51	,	,	PUNCT
acarelar-2263	114	52	with	with	ADP
acarelar-2263	114	53	additions	addition	NOUN
acarelar-2263	114	54	thus	thus	ADV
acarelar-2263	114	55	;	;	PUNCT
acarelar-2263	114	56	i.	i.	NOUN
acarelar-2263	114	57	in	in	ADP
acarelar-2263	114	58	respect	respect	NOUN
acarelar-2263	114	59	of	of	ADP
acarelar-2263	114	60	the	the	DET
acarelar-2263	114	61	maintenance	maintenance	NOUN
acarelar-2263	114	62	or	or	CCONJ
acarelar-2263	114	63	education	education	NOUN
acarelar-2263	114	64	of	of	ADP
acarelar-2263	114	65	a	a	DET
acarelar-2263	114	66	child	child	NOUN
acarelar-2263	114	67	;	;	PUNCT
acarelar-2263	114	68	if	if	SCONJ
acarelar-2263	114	69	any	any	DET
acarelar-2263	114	70	provision	provision	NOUN
acarelar-2263	114	71	of	of	ADP
acarelar-2263	114	72	this	this	DET
acarelar-2263	114	73	act	act	NOUN
acarelar-2263	114	74	provides	provide	VERB
acarelar-2263	114	75	that	that	SCONJ
acarelar-2263	114	76	any	any	DET
acarelar-2263	114	77	such	such	ADJ
acarelar-2263	114	78	received	receive	VERB
acarelar-2263	114	79	by	by	ADP
acarelar-2263	114	80	the	the	DET
acarelar-2263	114	81	employee	employee	NOUN
acarelar-2263	114	82	during	during	ADP
acarelar-2263	114	83	a	a	DET
acarelar-2263	114	84	year	year	NOUN
acarelar-2263	114	85	of	of	ADP
acarelar-2263	114	86	assessment	assessment	NOUN
acarelar-2263	114	87	shall	shall	AUX
acarelar-2263	114	88	be	be	AUX
acarelar-2263	114	89	granted	grant	VERB
acarelar-2263	114	90	to	to	ADP
acarelar-2263	114	91	him	he	PRON
acarelar-2263	114	92	for	for	ADP
acarelar-2263	114	93	the	the	DET
acarelar-2263	114	94	next	next	ADJ
acarelar-2263	114	95	following	follow	VERB
acarelar-2263	114	96	year	year	NOUN
acarelar-2263	114	97	.	.	PUNCT
acarelar-2263	115	1	ii	ii	PROPN
acarelar-2263	115	2	.	.	PUNCT
acarelar-2263	116	1	so	so	ADV
acarelar-2263	116	2	much	much	ADJ
acarelar-2263	116	3	of	of	ADP
acarelar-2263	116	4	any	any	DET
acarelar-2263	116	5	amount	amount	NOUN
acarelar-2263	116	6	of	of	ADP
acarelar-2263	116	7	rent	rent	NOUN
acarelar-2263	116	8	the	the	DET
acarelar-2263	116	9	employee	employee	NOUN
acarelar-2263	116	10	is	be	AUX
acarelar-2263	116	11	treated	treat	VERB
acarelar-2263	116	12	as	as	ADP
acarelar-2263	116	13	being	be	AUX
acarelar-2263	116	14	in	in	ADP
acarelar-2263	116	15	receipt	receipt	NOUN
acarelar-2263	116	16	equal	equal	ADJ
acarelar-2263	116	17	to	to	ADP
acarelar-2263	116	18	the	the	DET
acarelar-2263	116	19	annual	annual	ADJ
acarelar-2263	116	20	amount	amount	NOUN
acarelar-2263	116	21	deemed	deem	VERB
acarelar-2263	116	22	to	to	PART
acarelar-2263	116	23	be	be	AUX
acarelar-2263	116	24	incurred	incur	VERB
acarelar-2263	116	25	by	by	ADP
acarelar-2263	116	26	the	the	DET
acarelar-2263	116	27	employer	employer	NOUN
acarelar-2263	116	28	under	under	ADP
acarelar-2263	116	29	the	the	DET
acarelar-2263	116	30	act	act	NOUN
acarelar-2263	116	31	.	.	PUNCT
acarelar-2263	117	1	iii	iii	X
acarelar-2263	117	2	.	.	PUNCT
acarelar-2263	117	3	gain	gain	NOUN
acarelar-2263	117	4	or	or	CCONJ
acarelar-2263	117	5	profit	profit	NOUN
acarelar-2263	117	6	including	include	VERB
acarelar-2263	117	7	any	any	DET
acarelar-2263	117	8	premiums	premium	NOUN
acarelar-2263	117	9	arising	arise	VERB
acarelar-2263	117	10	from	from	ADP
acarelar-2263	117	11	right	right	ADV
acarelar-2263	117	12	granted	grant	VERB
acarelar-2263	117	13	to	to	ADP
acarelar-2263	117	14	any	any	DET
acarelar-2263	117	15	other	other	ADJ
acarelar-2263	117	16	person	person	NOUN
acarelar-2263	117	17	for	for	ADP
acarelar-2263	117	18	the	the	DET
acarelar-2263	117	19	use	use	NOUN
acarelar-2263	117	20	or	or	CCONJ
acarelar-2263	117	21	occupation	occupation	NOUN
acarelar-2263	117	22	of	of	ADP
acarelar-2263	117	23	any	any	DET
acarelar-2263	117	24	property	property	NOUN
acarelar-2263	117	25	.	.	PUNCT
acarelar-2263	118	1	iv	iv	X
acarelar-2263	118	2	.	.	PROPN
acarelar-2263	118	3	dividend	dividend	PROPN
acarelar-2263	118	4	,	,	PUNCT
acarelar-2263	118	5	interest	interest	NOUN
acarelar-2263	118	6	or	or	CCONJ
acarelar-2263	118	7	discount	discount	NOUN
acarelar-2263	118	8	v.	v.	ADP
acarelar-2263	118	9	any	any	DET
acarelar-2263	118	10	premium	premium	NOUN
acarelar-2263	118	11	,	,	PUNCT
acarelar-2263	118	12	charge	charge	NOUN
acarelar-2263	118	13	or	or	CCONJ
acarelar-2263	118	14	annuity	annuity	NOUN
acarelar-2263	118	15	value	value	NOUN
acarelar-2263	118	16	added	add	VERB
acarelar-2263	118	17	tax	tax	NOUN
acarelar-2263	118	18	the	the	DET
acarelar-2263	118	19	value	value	NOUN
acarelar-2263	118	20	added	add	VERB
acarelar-2263	118	21	tax	tax	NOUN
acarelar-2263	118	22	(	(	PUNCT
acarelar-2263	118	23	vat	vat	NOUN
acarelar-2263	118	24	)	)	PUNCT
acarelar-2263	118	25	is	be	AUX
acarelar-2263	118	26	payable	payable	ADJ
acarelar-2263	118	27	by	by	ADP
acarelar-2263	118	28	legal	legal	ADJ
acarelar-2263	118	29	practitioner	practitioner	NOUN
acarelar-2263	118	30	amongst	amongst	ADP
acarelar-2263	118	31	other	other	ADJ
acarelar-2263	118	32	citizens	citizen	NOUN
acarelar-2263	118	33	or	or	CCONJ
acarelar-2263	118	34	persons.51	persons.51	NOUN
acarelar-2263	118	35	this	this	PRON
acarelar-2263	118	36	is	be	AUX
acarelar-2263	118	37	charged	charge	VERB
acarelar-2263	118	38	and	and	CCONJ
acarelar-2263	118	39	payable	payable	ADJ
acarelar-2263	118	40	on	on	ADP
acarelar-2263	118	41	the	the	DET
acarelar-2263	118	42	supply	supply	NOUN
acarelar-2263	118	43	of	of	ADP
acarelar-2263	118	44	goods	good	NOUN
acarelar-2263	118	45	and	and	CCONJ
acarelar-2263	118	46	services	service	NOUN
acarelar-2263	118	47	other	other	ADJ
acarelar-2263	118	48	than	than	ADP
acarelar-2263	118	49	services	service	NOUN
acarelar-2263	118	50	exempt,52	exempt,52	VERB
acarelar-2263	118	51	goods	good	NOUN
acarelar-2263	118	52	exempt53	exempt53	NOUN
acarelar-2263	118	53	and	and	CCONJ
acarelar-2263	118	54	zero	zero	NUM
acarelar-2263	118	55	rated	rate	VERB
acarelar-2263	118	56	goods	good	NOUN
acarelar-2263	118	57	and	and	CCONJ
acarelar-2263	118	58	services.54	services.54	VERB
acarelar-2263	118	59	the	the	DET
acarelar-2263	118	60	current	current	ADJ
acarelar-2263	118	61	rate	rate	NOUN
acarelar-2263	118	62	of	of	ADP
acarelar-2263	118	63	value	value	NOUN
acarelar-2263	118	64	added	add	VERB
acarelar-2263	118	65	tax	tax	NOUN
acarelar-2263	118	66	(	(	PUNCT
acarelar-2263	118	67	vat	vat	NOUN
acarelar-2263	118	68	)	)	PUNCT
acarelar-2263	118	69	is	be	AUX
acarelar-2263	118	70	7.5%.55	7.5%.55	NUM
acarelar-2263	118	71	in	in	ADP
acarelar-2263	118	72	al	al	PROPN
acarelar-2263	118	73	-	-	PUNCT
acarelar-2263	118	74	maseer	maseer	PROPN
acarelar-2263	118	75	law	law	NOUN
acarelar-2263	118	76	firm	firm	NOUN
acarelar-2263	119	1	v	v	NUM
acarelar-2263	119	2	firs,56	firs,56	NOUN
acarelar-2263	119	3	the	the	DET
acarelar-2263	119	4	question	question	NOUN
acarelar-2263	119	5	was	be	AUX
acarelar-2263	119	6	whether	whether	SCONJ
acarelar-2263	119	7	legal	legal	ADJ
acarelar-2263	119	8	services	service	NOUN
acarelar-2263	119	9	qualified	qualify	VERB
acarelar-2263	119	10	as	as	ADP
acarelar-2263	119	11	valuable	valuable	ADJ
acarelar-2263	119	12	services	service	NOUN
acarelar-2263	119	13	within	within	ADP
acarelar-2263	119	14	the	the	DET
acarelar-2263	119	15	context	context	NOUN
acarelar-2263	119	16	of	of	ADP
acarelar-2263	119	17	the	the	DET
acarelar-2263	119	18	value	value	NOUN
acarelar-2263	119	19	added	add	VERB
acarelar-2263	119	20	tax	tax	NOUN
acarelar-2263	119	21	act	act	NOUN
acarelar-2263	119	22	.	.	PUNCT
acarelar-2263	120	1	the	the	DET
acarelar-2263	120	2	facts	fact	NOUN
acarelar-2263	120	3	of	of	ADP
acarelar-2263	120	4	the	the	DET
acarelar-2263	120	5	case	case	NOUN
acarelar-2263	120	6	was	be	AUX
acarelar-2263	120	7	that	that	PRON
acarelar-2263	120	8	sometime	sometime	ADV
acarelar-2263	120	9	in	in	ADP
acarelar-2263	120	10	may	may	PROPN
acarelar-2263	120	11	2016	2016	NUM
acarelar-2263	120	12	,	,	PUNCT
acarelar-2263	120	13	the	the	DET
acarelar-2263	120	14	firm	firm	NOUN
acarelar-2263	120	15	received	receive	VERB
acarelar-2263	120	16	a	a	DET
acarelar-2263	120	17	letter	letter	NOUN
acarelar-2263	120	18	from	from	ADP
acarelar-2263	120	19	the	the	DET
acarelar-2263	120	20	respondent	respondent	NOUN
acarelar-2263	120	21	(	(	PUNCT
acarelar-2263	120	22	firs	fir	NOUN
acarelar-2263	120	23	)	)	PUNCT
acarelar-2263	120	24	titled	title	VERB
acarelar-2263	120	25	‘	'	PUNCT
acarelar-2263	120	26	non	non	NOUN
acarelar-2263	120	27	-	-	NOUN
acarelar-2263	120	28	rendition	rendition	NOUN
acarelar-2263	120	29	of	of	ADP
acarelar-2263	120	30	vat	vat	NOUN
acarelar-2263	120	31	returns	return	NOUN
acarelar-2263	120	32	wherein	wherein	SCONJ
acarelar-2263	120	33	the	the	DET
acarelar-2263	120	34	appellant	appellant	NOUN
acarelar-2263	120	35	was	be	AUX
acarelar-2263	120	36	required	require	VERB
acarelar-2263	120	37	to	to	PART
acarelar-2263	120	38	charge	charge	VERB
acarelar-2263	120	39	its	its	PRON
acarelar-2263	120	40	client	client	NOUN
acarelar-2263	120	41	5	5	NUM
acarelar-2263	120	42	%	%	NOUN
acarelar-2263	120	43	vat	vat	NOUN
acarelar-2263	120	44	for	for	ADP
acarelar-2263	120	45	professional	professional	ADJ
acarelar-2263	120	46	fees	fee	NOUN
acarelar-2263	120	47	and	and	CCONJ
acarelar-2263	120	48	remit	remit	VERB
acarelar-2263	120	49	same	same	ADJ
acarelar-2263	120	50	to	to	ADP
acarelar-2263	120	51	the	the	DET
acarelar-2263	120	52	respondent	respondent	NOUN
acarelar-2263	120	53	.	.	PUNCT
acarelar-2263	121	1	the	the	DET
acarelar-2263	121	2	appellant	appellant	NOUN
acarelar-2263	121	3	also	also	ADV
acarelar-2263	121	4	stated	state	VERB
acarelar-2263	121	5	that	that	SCONJ
acarelar-2263	121	6	another	another	DET
acarelar-2263	121	7	letter	letter	NOUN
acarelar-2263	121	8	was	be	AUX
acarelar-2263	121	9	served	serve	VERB
acarelar-2263	121	10	by	by	ADP
acarelar-2263	121	11	the	the	DET
acarelar-2263	121	12	respondent	respondent	NOUN
acarelar-2263	121	13	demanding	demand	VERB
acarelar-2263	121	14	for	for	ADP
acarelar-2263	121	15	the	the	DET
acarelar-2263	121	16	payment	payment	NOUN
acarelar-2263	121	17	of	of	ADP
acarelar-2263	121	18	the	the	DET
acarelar-2263	121	19	sum	sum	NOUN
acarelar-2263	121	20	of	of	ADP
acarelar-2263	121	21	n100,000.00	n100,000.00	PROPN
acarelar-2263	121	22	as	as	ADV
acarelar-2263	121	23	best	good	ADJ
acarelar-2263	121	24	of	of	ADP
acarelar-2263	121	25	judgment	judgment	NOUN
acarelar-2263	121	26	(	(	PUNCT
acarelar-2263	121	27	boj	boj	NOUN
acarelar-2263	121	28	)	)	PUNCT
acarelar-2263	121	29	vat	vat	NOUN
acarelar-2263	121	30	assessment	assessment	NOUN
acarelar-2263	121	31	.	.	PUNCT
acarelar-2263	122	1	the	the	DET
acarelar-2263	122	2	appellant	appellant	NOUN
acarelar-2263	122	3	,	,	PUNCT
acarelar-2263	122	4	however	however	ADV
acarelar-2263	122	5	,	,	PUNCT
acarelar-2263	122	6	claimed	claim	VERB
acarelar-2263	122	7	that	that	SCONJ
acarelar-2263	122	8	it	it	PRON
acarelar-2263	122	9	never	never	ADV
acarelar-2263	122	10	registered	register	VERB
acarelar-2263	122	11	with	with	ADP
acarelar-2263	122	12	the	the	DET
acarelar-2263	122	13	respondent	respondent	NOUN
acarelar-2263	122	14	and	and	CCONJ
acarelar-2263	122	15	a	a	DET
acarelar-2263	122	16	legal	legal	ADJ
acarelar-2263	122	17	practitioner	practitioner	NOUN
acarelar-2263	122	18	or	or	CCONJ
acarelar-2263	122	19	law	law	NOUN
acarelar-2263	122	20	firm	firm	NOUN
acarelar-2263	122	21	is	be	AUX
acarelar-2263	122	22	not	not	PART
acarelar-2263	122	23	a	a	DET
acarelar-2263	122	24	taxable	taxable	ADJ
acarelar-2263	122	25	person	person	NOUN
acarelar-2263	122	26	under	under	ADP
acarelar-2263	122	27	the	the	DET
acarelar-2263	122	28	vat	vat	NOUN
acarelar-2263	122	29	act	act	NOUN
acarelar-2263	122	30	.	.	PUNCT
acarelar-2263	123	1	the	the	DET
acarelar-2263	123	2	court	court	NOUN
acarelar-2263	123	3	of	of	ADP
acarelar-2263	123	4	appeal	appeal	NOUN
acarelar-2263	123	5	rightly	rightly	ADV
acarelar-2263	123	6	held;57	held;57	VERB
acarelar-2263	123	7	the	the	DET
acarelar-2263	123	8	value	value	NOUN
acarelar-2263	123	9	added	add	VERB
acarelar-2263	123	10	tax	tax	NOUN
acarelar-2263	123	11	act	act	NOUN
acarelar-2263	123	12	does	do	AUX
acarelar-2263	123	13	not	not	PART
acarelar-2263	123	14	limit	limit	VERB
acarelar-2263	123	15	itself	itself	PRON
acarelar-2263	123	16	to	to	ADP
acarelar-2263	123	17	only	only	ADV
acarelar-2263	123	18	supplies	supply	NOUN
acarelar-2263	123	19	of	of	ADP
acarelar-2263	123	20	good	good	NOUN
acarelar-2263	123	21	but	but	CCONJ
acarelar-2263	123	22	extends	extend	VERB
acarelar-2263	123	23	the	the	DET
acarelar-2263	123	24	duty	duty	NOUN
acarelar-2263	123	25	of	of	ADP
acarelar-2263	123	26	collection	collection	NOUN
acarelar-2263	123	27	and	and	CCONJ
acarelar-2263	123	28	remission	remission	NOUN
acarelar-2263	123	29	of	of	ADP
acarelar-2263	123	30	vat	vat	NOUN
acarelar-2263	123	31	to	to	ADP
acarelar-2263	123	32	also	also	ADV
acarelar-2263	123	33	those	those	PRON
acarelar-2263	123	34	who	who	PRON
acarelar-2263	123	35	also	also	ADV
acarelar-2263	123	36	supplies	supply	VERB
acarelar-2263	123	37	services	service	NOUN
acarelar-2263	123	38	.	.	PUNCT
acarelar-2263	124	1	a	a	DET
acarelar-2263	124	2	lawyer	lawyer	NOUN
acarelar-2263	124	3	or	or	CCONJ
acarelar-2263	124	4	firm	firm	NOUN
acarelar-2263	124	5	of	of	ADP
acarelar-2263	124	6	lawyers	lawyer	NOUN
acarelar-2263	124	7	in	in	ADP
acarelar-2263	124	8	private	private	ADJ
acarelar-2263	124	9	practice	practice	NOUN
acarelar-2263	124	10	undoubtedly	undoubtedly	ADV
acarelar-2263	124	11	supplies	supply	VERB
acarelar-2263	124	12	legal	legal	ADJ
acarelar-2263	124	13	services	service	NOUN
acarelar-2263	124	14	to	to	ADP
acarelar-2263	124	15	the	the	DET
acarelar-2263	124	16	public	public	NOUN
acarelar-2263	124	17	for	for	ADP
acarelar-2263	124	18	a	a	DET
acarelar-2263	124	19	fee	fee	NOUN
acarelar-2263	124	20	and	and	CCONJ
acarelar-2263	124	21	so	so	ADV
acarelar-2263	124	22	are	be	AUX
acarelar-2263	124	23	caught	catch	VERB
acarelar-2263	124	24	by	by	ADP
acarelar-2263	124	25	the	the	DET
acarelar-2263	124	26	provision	provision	NOUN
acarelar-2263	124	27	and	and	CCONJ
acarelar-2263	124	28	bound	bind	VERB
acarelar-2263	124	29	to	to	PART
acarelar-2263	124	30	charge	charge	VERB
acarelar-2263	124	31	and	and	CCONJ
acarelar-2263	124	32	remit	remit	VERB
acarelar-2263	124	33	to	to	ADP
acarelar-2263	124	34	the	the	DET
acarelar-2263	124	35	respondent	respondent	NOUN
acarelar-2263	124	36	value	value	NOUN
acarelar-2263	124	37	added	add	VERB
acarelar-2263	124	38	tax	tax	NOUN
acarelar-2263	124	39	act	act	NOUN
acarelar-2263	124	40	on	on	ADP
acarelar-2263	124	41	the	the	DET
acarelar-2263	124	42	fees	fee	NOUN
acarelar-2263	124	43	they	they	PRON
acarelar-2263	124	44	charge	charge	VERB
acarelar-2263	124	45	their	their	PRON
acarelar-2263	124	46	clients	client	NOUN
acarelar-2263	124	47	.	.	PUNCT
acarelar-2263	125	1	a	a	DET
acarelar-2263	125	2	taxable	taxable	ADJ
acarelar-2263	125	3	person	person	NOUN
acarelar-2263	125	4	shall	shall	AUX
acarelar-2263	125	5	upon	upon	SCONJ
acarelar-2263	125	6	commencement	commencement	NOUN
acarelar-2263	125	7	of	of	ADP
acarelar-2263	125	8	business	business	NOUN
acarelar-2263	125	9	,	,	PUNCT
acarelar-2263	125	10	register	register	VERB
acarelar-2263	125	11	with	with	ADP
acarelar-2263	125	12	the	the	DET
acarelar-2263	125	13	service	service	NOUN
acarelar-2263	125	14	for	for	ADP
acarelar-2263	125	15	the	the	DET
acarelar-2263	125	16	purpose	purpose	NOUN
acarelar-2263	125	17	of	of	ADP
acarelar-2263	125	18	the	the	DET
acarelar-2263	125	19	tax.58	tax.58	NOUN
acarelar-2263	125	20	a	a	DET
acarelar-2263	125	21	taxable	taxable	ADJ
acarelar-2263	125	22	person	person	NOUN
acarelar-2263	125	23	who	who	PRON
acarelar-2263	125	24	fails	fail	VERB
acarelar-2263	125	25	or	or	CCONJ
acarelar-2263	125	26	refused	refuse	VERB
acarelar-2263	125	27	to	to	PART
acarelar-2263	125	28	register	register	VERB
acarelar-2263	125	29	with	with	ADP
acarelar-2263	125	30	service	service	NOUN
acarelar-2263	125	31	within	within	ADP
acarelar-2263	125	32	the	the	DET
acarelar-2263	125	33	time	time	NOUN
acarelar-2263	125	34	specified	specify	VERB
acarelar-2263	125	35	in	in	ADP
acarelar-2263	125	36	subsection	subsection	NOUN
acarelar-2263	125	37	(	(	PUNCT
acarelar-2263	125	38	1	1	X
acarelar-2263	125	39	)	)	PUNCT
acarelar-2263	125	40	is	be	AUX
acarelar-2263	125	41	liable	liable	ADJ
acarelar-2263	125	42	to	to	PART
acarelar-2263	125	43	pay	pay	VERB
acarelar-2263	125	44	as	as	ADP
acarelar-2263	125	45	penalty	penalty	NOUN
acarelar-2263	125	46	an	an	DET
acarelar-2263	125	47	amount	amount	NOUN
acarelar-2263	126	1	of;59	of;59	PROPN
acarelar-2263	126	2	(	(	PUNCT
acarelar-2263	126	3	a	a	X
acarelar-2263	126	4	)	)	PUNCT
acarelar-2263	126	5	n50,000	n50,000	NOUN
acarelar-2263	126	6	for	for	ADP
acarelar-2263	126	7	the	the	DET
acarelar-2263	126	8	first	first	ADJ
acarelar-2263	126	9	month	month	NOUN
acarelar-2263	126	10	in	in	ADP
acarelar-2263	126	11	which	which	PRON
acarelar-2263	126	12	the	the	DET
acarelar-2263	126	13	failure	failure	NOUN
acarelar-2263	126	14	occurs	occur	VERB
acarelar-2263	126	15	;	;	PUNCT
acarelar-2263	126	16	and	and	CCONJ
acarelar-2263	126	17	(	(	PUNCT
acarelar-2263	126	18	b	b	X
acarelar-2263	126	19	)	)	PUNCT
acarelar-2263	126	20	n25,000	n25,000	NOUN
acarelar-2263	126	21	from	from	ADP
acarelar-2263	126	22	each	each	DET
acarelar-2263	126	23	subsequent	subsequent	ADJ
acarelar-2263	126	24	month	month	NOUN
acarelar-2263	126	25	in	in	ADP
acarelar-2263	126	26	which	which	PRON
acarelar-2263	126	27	the	the	DET
acarelar-2263	126	28	failure	failure	NOUN
acarelar-2263	126	29	continues	continue	VERB
acarelar-2263	126	30	.	.	PUNCT
acarelar-2263	127	1	there	there	PRON
acarelar-2263	127	2	are	be	VERB
acarelar-2263	127	3	also	also	ADV
acarelar-2263	127	4	other	other	ADJ
acarelar-2263	127	5	offences	offence	NOUN
acarelar-2263	127	6	like	like	ADP
acarelar-2263	127	7	failure	failure	NOUN
acarelar-2263	127	8	to	to	PART
acarelar-2263	127	9	keep	keep	VERB
acarelar-2263	127	10	proper	proper	ADJ
acarelar-2263	127	11	records	record	NOUN
acarelar-2263	127	12	of	of	ADP
acarelar-2263	127	13	accounts,60	accounts,60	ADJ
acarelar-2263	127	14	failure	failure	NOUN
acarelar-2263	127	15	to	to	PART
acarelar-2263	127	16	collect	collect	VERB
acarelar-2263	127	17	tax61	tax61	NOUN
acarelar-2263	127	18	and	and	CCONJ
acarelar-2263	127	19	failure	failure	NOUN
acarelar-2263	127	20	to	to	PART
acarelar-2263	127	21	submit	submit	VERB
acarelar-2263	127	22	returns62	returns62	NOUN
acarelar-2263	127	23	amongst	amongst	ADP
acarelar-2263	127	24	others	other	NOUN
acarelar-2263	127	25	attract	attract	VERB
acarelar-2263	127	26	various	various	ADJ
acarelar-2263	127	27	stiff	stiff	ADJ
acarelar-2263	127	28	penalties	penalty	NOUN
acarelar-2263	127	29	.	.	PUNCT
acarelar-2263	128	1	under	under	ADP
acarelar-2263	128	2	the	the	DET
acarelar-2263	128	3	new	new	ADJ
acarelar-2263	128	4	regime,63	regime,63	NOUN
acarelar-2263	128	5	a	a	DET
acarelar-2263	128	6	taxable	taxable	ADJ
acarelar-2263	128	7	person	person	NOUN
acarelar-2263	128	8	who	who	PRON
acarelar-2263	128	9	48	48	NUM
acarelar-2263	128	10	cita	cita	X
acarelar-2263	128	11	s.23	s.23	X
acarelar-2263	128	12	(	(	PUNCT
acarelar-2263	128	13	1	1	NUM
acarelar-2263	128	14	)	)	PUNCT
acarelar-2263	128	15	©	©	PROPN
acarelar-2263	128	16	,	,	PUNCT
acarelar-2263	128	17	pita	pita	NOUN
acarelar-2263	128	18	,	,	PUNCT
acarelar-2263	128	19	2011	2011	NUM
acarelar-2263	128	20	,	,	PUNCT
acarelar-2263	128	21	s.19(1	s.19(1	ADJ
acarelar-2263	128	22	)	)	PUNCT
acarelar-2263	128	23	vat	vat	NOUN
acarelar-2263	128	24	act	act	NOUN
acarelar-2263	128	25	,	,	PUNCT
acarelar-2263	128	26	2007	2007	NUM
acarelar-2263	128	27	,	,	PUNCT
acarelar-2263	128	28	s.3	s.3	NOUN
acarelar-2263	128	29	part	part	NOUN
acarelar-2263	128	30	iii	iii	NOUN
acarelar-2263	128	31	of	of	ADP
acarelar-2263	128	32	the	the	DET
acarelar-2263	128	33	schedule	schedule	NOUN
acarelar-2263	128	34	of	of	ADP
acarelar-2263	128	35	the	the	DET
acarelar-2263	128	36	act	act	NOUN
acarelar-2263	128	37	49	49	NUM
acarelar-2263	128	38	cfrn	cfrn	ADJ
acarelar-2263	128	39	,	,	PUNCT
acarelar-2263	128	40	1999	1999	NUM
acarelar-2263	128	41	as	as	SCONJ
acarelar-2263	128	42	amended	amend	VERB
acarelar-2263	128	43	,	,	PUNCT
acarelar-2263	128	44	part	part	NOUN
acarelar-2263	128	45	2	2	NUM
acarelar-2263	128	46	second	second	ADJ
acarelar-2263	128	47	schedule	schedule	NOUN
acarelar-2263	128	48	,	,	PUNCT
acarelar-2263	128	49	paras	para	NOUN
acarelar-2263	128	50	,	,	PUNCT
acarelar-2263	128	51	9	9	NUM
acarelar-2263	128	52	&	&	CCONJ
acarelar-2263	128	53	10	10	NUM
acarelar-2263	128	54	50	50	NUM
acarelar-2263	128	55	taxes	taxis	NOUN
acarelar-2263	128	56	and	and	CCONJ
acarelar-2263	128	57	levies	levy	NOUN
acarelar-2263	128	58	(	(	PUNCT
acarelar-2263	128	59	approved	approve	VERB
acarelar-2263	128	60	list	list	NOUN
acarelar-2263	128	61	for	for	ADP
acarelar-2263	128	62	collection	collection	NOUN
acarelar-2263	128	63	)	)	PUNCT
acarelar-2263	128	64	act	act	PROPN
acarelar-2263	128	65	,	,	PUNCT
acarelar-2263	128	66	cap	cap	NOUN
acarelar-2263	128	67	t2	t2	PROPN
acarelar-2263	128	68	lfn	lfn	PROPN
acarelar-2263	128	69	2004	2004	NUM
acarelar-2263	128	70	51	51	NUM
acarelar-2263	128	71	value	value	NOUN
acarelar-2263	128	72	added	add	VERB
acarelar-2263	128	73	tax	tax	NOUN
acarelar-2263	128	74	(	(	PUNCT
acarelar-2263	128	75	amendment	amendment	NOUN
acarelar-2263	128	76	)	)	PUNCT
acarelar-2263	128	77	act	act	PROPN
acarelar-2263	128	78	,	,	PUNCT
acarelar-2263	128	79	2007	2007	NUM
acarelar-2263	128	80	s.2	s.2	X
acarelar-2263	128	81	52	52	NUM
acarelar-2263	128	82	vat	vat	NOUN
acarelar-2263	128	83	act	act	NOUN
acarelar-2263	128	84	,	,	PUNCT
acarelar-2263	128	85	2007	2007	NUM
acarelar-2263	128	86	,	,	PUNCT
acarelar-2263	128	87	s.3	s.3	NOUN
acarelar-2263	128	88	53	53	NUM
acarelar-2263	128	89	ibid	ibid	NOUN
acarelar-2263	128	90	,	,	PUNCT
acarelar-2263	128	91	first	first	ADJ
acarelar-2263	128	92	schedule	schedule	NOUN
acarelar-2263	128	93	to	to	ADP
acarelar-2263	128	94	the	the	DET
acarelar-2263	128	95	act	act	NOUN
acarelar-2263	128	96	,	,	PUNCT
acarelar-2263	128	97	part	part	NOUN
acarelar-2263	128	98	i	i	PRON
acarelar-2263	128	99	54	54	NUM
acarelar-2263	128	100	ibid	ibid	NOUN
acarelar-2263	128	101	,	,	PUNCT
acarelar-2263	128	102	first	first	ADJ
acarelar-2263	128	103	schedule	schedule	NOUN
acarelar-2263	128	104	to	to	ADP
acarelar-2263	128	105	the	the	DET
acarelar-2263	128	106	act	act	NOUN
acarelar-2263	128	107	,	,	PUNCT
acarelar-2263	128	108	part	part	NOUN
acarelar-2263	128	109	iii	iii	NUM
acarelar-2263	128	110	55	55	NUM
acarelar-2263	128	111	finance	finance	NOUN
acarelar-2263	128	112	act	act	NOUN
acarelar-2263	128	113	,	,	PUNCT
acarelar-2263	128	114	2019	2019	NUM
acarelar-2263	128	115	s.34	s.34	NOUN
acarelar-2263	128	116	which	which	PRON
acarelar-2263	128	117	amended	amend	VERB
acarelar-2263	128	118	section	section	NOUN
acarelar-2263	128	119	4	4	NUM
acarelar-2263	128	120	of	of	ADP
acarelar-2263	128	121	vat	vat	NOUN
acarelar-2263	128	122	act	act	NOUN
acarelar-2263	128	123	56	56	NUM
acarelar-2263	128	124	(	(	PUNCT
acarelar-2263	128	125	2019	2019	NUM
acarelar-2263	128	126	)	)	PUNCT
acarelar-2263	128	127	12	12	NUM
acarelar-2263	128	128	nwlr	nwlr	NOUN
acarelar-2263	128	129	(	(	PUNCT
acarelar-2263	128	130	pt	pt	PROPN
acarelar-2263	128	131	1687	1687	NUM
acarelar-2263	128	132	)	)	PUNCT
acarelar-2263	128	133	555	555	NUM
acarelar-2263	128	134	.	.	PUNCT
acarelar-2263	129	1	see	see	VERB
acarelar-2263	129	2	also	also	ADV
acarelar-2263	129	3	barr	barr	PROPN
acarelar-2263	129	4	.	.	PROPN
acarelar-2263	130	1	odo	odo	PROPN
acarelar-2263	130	2	v	v	NUM
acarelar-2263	130	3	esirb	esirb	NOUN
acarelar-2263	130	4	(	(	PUNCT
acarelar-2263	130	5	2020)52	2020)52	NUM
acarelar-2263	130	6	tlrn27	tlrn27	PROPN
acarelar-2263	130	7	57	57	NUM
acarelar-2263	130	8	supra	supra	NOUN
acarelar-2263	130	9	at	at	ADP
acarelar-2263	130	10	572	572	NUM
acarelar-2263	130	11	58	58	NUM
acarelar-2263	130	12	finance	finance	NOUN
acarelar-2263	130	13	act	act	NOUN
acarelar-2263	130	14	,	,	PUNCT
acarelar-2263	130	15	2019	2019	NUM
acarelar-2263	130	16	,	,	PUNCT
acarelar-2263	130	17	s.35	s.35	NUM
acarelar-2263	130	18	which	which	PRON
acarelar-2263	130	19	substitutes	substitute	VERB
acarelar-2263	130	20	section	section	NOUN
acarelar-2263	130	21	8(1	8(1	NOUN
acarelar-2263	130	22	)	)	PUNCT
acarelar-2263	130	23	of	of	ADP
acarelar-2263	130	24	vat	vat	NOUN
acarelar-2263	130	25	act	act	NOUN
acarelar-2263	130	26	(	(	PUNCT
acarelar-2263	130	27	amendment	amendment	NOUN
acarelar-2263	130	28	)	)	PUNCT
acarelar-2263	130	29	2007	2007	NUM
acarelar-2263	130	30	59	59	NUM
acarelar-2263	130	31	ibid	ibid	NOUN
acarelar-2263	130	32	,	,	PUNCT
acarelar-2263	130	33	which	which	PRON
acarelar-2263	130	34	substitutes	substitute	VERB
acarelar-2263	130	35	section	section	NOUN
acarelar-2263	130	36	8(2	8(2	NUM
acarelar-2263	130	37	)	)	PUNCT
acarelar-2263	130	38	of	of	ADP
acarelar-2263	130	39	at	at	ADP
acarelar-2263	130	40	,	,	PUNCT
acarelar-2263	130	41	2007	2007	NUM
acarelar-2263	130	42	60	60	NUM
acarelar-2263	130	43	ibid	ibid	NOUN
acarelar-2263	130	44	,	,	PUNCT
acarelar-2263	130	45	s.33	s.33	PROPN
acarelar-2263	130	46	61	61	NUM
acarelar-2263	130	47	ibid	ibid	NOUN
acarelar-2263	130	48	,	,	PUNCT
acarelar-2263	130	49	s.34	s.34	PROPN
acarelar-2263	130	50	62	62	NUM
acarelar-2263	130	51	finance	finance	NOUN
acarelar-2263	130	52	act	act	NOUN
acarelar-2263	130	53	,	,	PUNCT
acarelar-2263	130	54	2019	2019	NUM
acarelar-2263	130	55	;	;	PUNCT
acarelar-2263	130	56	s.44	s.44	NOUN
acarelar-2263	130	57	,	,	PUNCT
acarelar-2263	130	58	63	63	NUM
acarelar-2263	130	59	ibid	ibid	NOUN
acarelar-2263	130	60	,	,	PUNCT
acarelar-2263	130	61	bielu	bielu	NOUN
acarelar-2263	130	62	:	:	PUNCT
acarelar-2263	130	63	tax	tax	NOUN
acarelar-2263	130	64	compliance	compliance	NOUN
acarelar-2263	130	65	by	by	ADP
acarelar-2263	130	66	legal	legal	ADJ
acarelar-2263	130	67	practitioners	practitioner	NOUN
acarelar-2263	130	68	and	and	CCONJ
acarelar-2263	130	69	the	the	DET
acarelar-2263	130	70	attendant	attendant	ADJ
acarelar-2263	130	71	prospects	prospect	NOUN
acarelar-2263	130	72	to	to	ADP
acarelar-2263	130	73	governance	governance	NOUN
acarelar-2263	130	74	in	in	ADP
acarelar-2263	130	75	nigeria	nigeria	PROPN
acarelar-2263	130	76	:	:	PUNCT
acarelar-2263	130	77	a	a	DET
acarelar-2263	130	78	legal	legal	ADJ
acarelar-2263	130	79	appraisal	appraisal	NOUN
acarelar-2263	130	80	page	page	NOUN
acarelar-2263	130	81	|	|	ADV
acarelar-2263	130	82	62	62	NUM
acarelar-2263	130	83	fail	fail	VERB
acarelar-2263	130	84	to	to	PART
acarelar-2263	130	85	submit	submit	VERB
acarelar-2263	130	86	returns	return	NOUN
acarelar-2263	130	87	to	to	ADP
acarelar-2263	130	88	the	the	DET
acarelar-2263	130	89	service	service	NOUN
acarelar-2263	130	90	is	be	AUX
acarelar-2263	130	91	liable	liable	ADJ
acarelar-2263	130	92	to	to	ADP
acarelar-2263	130	93	a	a	DET
acarelar-2263	130	94	fine	fine	NOUN
acarelar-2263	130	95	of	of	ADP
acarelar-2263	130	96	n50,000.00	n50,000.00	NOUN
acarelar-2263	130	97	in	in	ADP
acarelar-2263	130	98	the	the	DET
acarelar-2263	130	99	month	month	NOUN
acarelar-2263	130	100	of	of	ADP
acarelar-2263	130	101	default	default	NOUN
acarelar-2263	130	102	and	and	CCONJ
acarelar-2263	130	103	n25,000	n25,000	NOUN
acarelar-2263	130	104	of	of	ADP
acarelar-2263	130	105	every	every	DET
acarelar-2263	130	106	month	month	NOUN
acarelar-2263	130	107	in	in	ADP
acarelar-2263	130	108	which	which	PRON
acarelar-2263	130	109	the	the	DET
acarelar-2263	130	110	default	default	NOUN
acarelar-2263	130	111	continues	continue	VERB
acarelar-2263	130	112	.	.	PUNCT
acarelar-2263	131	1	stamp	stamp	NOUN
acarelar-2263	131	2	duties	duty	NOUN
acarelar-2263	131	3	the	the	DET
acarelar-2263	131	4	stamp	stamp	NOUN
acarelar-2263	131	5	duties	duty	NOUN
acarelar-2263	131	6	are	be	AUX
acarelar-2263	131	7	charged	charge	VERB
acarelar-2263	131	8	upon	upon	SCONJ
acarelar-2263	131	9	the	the	DET
acarelar-2263	131	10	several	several	ADJ
acarelar-2263	131	11	instruments	instrument	NOUN
acarelar-2263	131	12	specified	specify	VERB
acarelar-2263	131	13	in	in	ADP
acarelar-2263	131	14	the	the	DET
acarelar-2263	131	15	schedule	schedule	NOUN
acarelar-2263	131	16	to	to	ADP
acarelar-2263	131	17	the	the	DET
acarelar-2263	131	18	act.64	act.64	INTJ
acarelar-2263	131	19	the	the	DET
acarelar-2263	131	20	finance	finance	NOUN
acarelar-2263	131	21	act65	act65	PROPN
acarelar-2263	131	22	gave	give	VERB
acarelar-2263	131	23	the	the	DET
acarelar-2263	131	24	meaning	meaning	NOUN
acarelar-2263	131	25	of	of	ADP
acarelar-2263	131	26	stamped	stamp	VERB
acarelar-2263	131	27	to	to	PART
acarelar-2263	131	28	be	be	AUX
acarelar-2263	131	29	with	with	ADP
acarelar-2263	131	30	reference	reference	NOUN
acarelar-2263	131	31	to	to	ADP
acarelar-2263	131	32	instruments	instrument	NOUN
acarelar-2263	131	33	and	and	CCONJ
acarelar-2263	131	34	material	material	NOUN
acarelar-2263	131	35	to	to	PART
acarelar-2263	131	36	mean	mean	VERB
acarelar-2263	131	37	instruments	instrument	NOUN
acarelar-2263	131	38	and	and	CCONJ
acarelar-2263	131	39	material	material	NOUN
acarelar-2263	131	40	impressed	impressed	ADJ
acarelar-2263	131	41	with	with	ADP
acarelar-2263	131	42	stamp	stamp	NOUN
acarelar-2263	131	43	by	by	ADP
acarelar-2263	131	44	means	mean	NOUN
acarelar-2263	131	45	of	of	ADP
acarelar-2263	131	46	an	an	DET
acarelar-2263	131	47	engraved	engrave	VERB
acarelar-2263	131	48	or	or	CCONJ
acarelar-2263	131	49	linked	link	VERB
acarelar-2263	131	50	block	block	NOUN
acarelar-2263	131	51	die	die	NOUN
acarelar-2263	131	52	,	,	PUNCT
acarelar-2263	131	53	adhesive	adhesive	ADJ
acarelar-2263	131	54	stamps	stamp	NOUN
acarelar-2263	131	55	affixed	affix	VERB
acarelar-2263	131	56	thereto	thereto	VERB
acarelar-2263	131	57	as	as	ADV
acarelar-2263	131	58	well	well	ADV
acarelar-2263	131	59	as	as	ADP
acarelar-2263	131	60	instruments	instrument	NOUN
acarelar-2263	131	61	and	and	CCONJ
acarelar-2263	131	62	materials	material	NOUN
acarelar-2263	131	63	digitally	digitally	ADV
acarelar-2263	131	64	tagged	tag	VERB
acarelar-2263	131	65	with	with	ADP
acarelar-2263	131	66	electronic	electronic	ADJ
acarelar-2263	131	67	stamp	stamp	NOUN
acarelar-2263	131	68	or	or	CCONJ
acarelar-2263	131	69	notional	notional	ADJ
acarelar-2263	131	70	stamp	stamp	NOUN
acarelar-2263	131	71	on	on	ADP
acarelar-2263	131	72	an	an	DET
acarelar-2263	131	73	electronic	electronic	ADJ
acarelar-2263	131	74	receipt	receipt	NOUN
acarelar-2263	131	75	.	.	PUNCT
acarelar-2263	132	1	legal	legal	ADJ
acarelar-2263	132	2	practitioners	practitioner	NOUN
acarelar-2263	132	3	are	be	AUX
acarelar-2263	132	4	involved	involve	VERB
acarelar-2263	132	5	in	in	ADP
acarelar-2263	132	6	either	either	CCONJ
acarelar-2263	132	7	the	the	DET
acarelar-2263	132	8	production	production	NOUN
acarelar-2263	132	9	or	or	CCONJ
acarelar-2263	132	10	authentication	authentication	NOUN
acarelar-2263	132	11	of	of	ADP
acarelar-2263	132	12	instruments	instrument	NOUN
acarelar-2263	132	13	readily	readily	ADV
acarelar-2263	132	14	for	for	ADP
acarelar-2263	132	15	stamping	stamp	VERB
acarelar-2263	132	16	.	.	PUNCT
acarelar-2263	133	1	the	the	DET
acarelar-2263	133	2	law	law	NOUN
acarelar-2263	133	3	envisages	envisage	VERB
acarelar-2263	133	4	that	that	SCONJ
acarelar-2263	133	5	certificates	certificate	NOUN
acarelar-2263	133	6	of	of	ADP
acarelar-2263	133	7	occupancy	occupancy	NOUN
acarelar-2263	133	8	,	,	PUNCT
acarelar-2263	133	9	appointment	appointment	NOUN
acarelar-2263	133	10	,	,	PUNCT
acarelar-2263	133	11	bank	bank	NOUN
acarelar-2263	133	12	guarantees	guarantee	NOUN
acarelar-2263	133	13	,	,	PUNCT
acarelar-2263	133	14	warrants	warrant	NOUN
acarelar-2263	133	15	of	of	ADP
acarelar-2263	133	16	attorney	attorney	NOUN
acarelar-2263	133	17	,	,	PUNCT
acarelar-2263	133	18	receipts	receipt	NOUN
acarelar-2263	133	19	,	,	PUNCT
acarelar-2263	133	20	deeds	deed	NOUN
acarelar-2263	133	21	,	,	PUNCT
acarelar-2263	133	22	stock	stock	NOUN
acarelar-2263	133	23	and	and	CCONJ
acarelar-2263	133	24	share	share	NOUN
acarelar-2263	133	25	certificates	certificate	NOUN
acarelar-2263	133	26	,	,	PUNCT
acarelar-2263	133	27	legacy	legacy	NOUN
acarelar-2263	133	28	,	,	PUNCT
acarelar-2263	133	29	promissory	promissory	NOUN
acarelar-2263	133	30	notes	note	NOUN
acarelar-2263	133	31	,	,	PUNCT
acarelar-2263	133	32	tenancy	tenancy	NOUN
acarelar-2263	133	33	agreements	agreement	NOUN
acarelar-2263	133	34	,	,	PUNCT
acarelar-2263	133	35	mortgage	mortgage	NOUN
acarelar-2263	133	36	,	,	PUNCT
acarelar-2263	133	37	charges	charge	NOUN
acarelar-2263	133	38	and	and	CCONJ
acarelar-2263	133	39	leases	lease	NOUN
acarelar-2263	133	40	there	there	ADV
acarelar-2263	133	41	from	from	ADP
acarelar-2263	133	42	,	,	PUNCT
acarelar-2263	133	43	oaths	oath	NOUN
acarelar-2263	133	44	,	,	PUNCT
acarelar-2263	133	45	affidavits	affidavit	NOUN
acarelar-2263	133	46	and	and	CCONJ
acarelar-2263	133	47	other	other	ADJ
acarelar-2263	133	48	like	like	ADP
acarelar-2263	133	49	documents	document	NOUN
acarelar-2263	133	50	should	should	AUX
acarelar-2263	133	51	be	be	AUX
acarelar-2263	133	52	appropriately	appropriately	ADV
acarelar-2263	133	53	perfected	perfect	VERB
acarelar-2263	133	54	by	by	ADP
acarelar-2263	133	55	stamping	stamp	VERB
acarelar-2263	133	56	them.66	them.66	NUM
acarelar-2263	133	57	capital	capital	NOUN
acarelar-2263	133	58	gain	gain	NOUN
acarelar-2263	133	59	tax	tax	NOUN
acarelar-2263	133	60	this	this	PRON
acarelar-2263	133	61	stipulates	stipulate	VERB
acarelar-2263	133	62	that	that	SCONJ
acarelar-2263	133	63	gains	gain	NOUN
acarelar-2263	133	64	accruing	accrue	VERB
acarelar-2263	133	65	to	to	ADP
acarelar-2263	133	66	any	any	DET
acarelar-2263	133	67	person	person	NOUN
acarelar-2263	133	68	(	(	PUNCT
acarelar-2263	133	69	including	include	VERB
acarelar-2263	133	70	lawyers	lawyer	NOUN
acarelar-2263	133	71	)	)	PUNCT
acarelar-2263	133	72	on	on	ADP
acarelar-2263	133	73	or	or	CCONJ
acarelar-2263	133	74	after	after	ADP
acarelar-2263	133	75	the	the	DET
acarelar-2263	133	76	1st	1st	ADJ
acarelar-2263	133	77	day	day	NOUN
acarelar-2263	133	78	of	of	ADP
acarelar-2263	133	79	april	april	PROPN
acarelar-2263	133	80	1967	1967	NUM
acarelar-2263	133	81	on	on	ADP
acarelar-2263	133	82	disposal	disposal	NOUN
acarelar-2263	133	83	of	of	ADP
acarelar-2263	133	84	assets.67	assets.67	NOUN
acarelar-2263	133	85	the	the	DET
acarelar-2263	133	86	rate	rate	NOUN
acarelar-2263	133	87	of	of	ADP
acarelar-2263	133	88	the	the	DET
acarelar-2263	133	89	tax	tax	NOUN
acarelar-2263	133	90	is	be	AUX
acarelar-2263	133	91	10%.68	10%.68	NUM
acarelar-2263	133	92	it	it	PRON
acarelar-2263	133	93	is	be	AUX
acarelar-2263	133	94	charged	charge	VERB
acarelar-2263	133	95	on	on	ADP
acarelar-2263	133	96	the	the	DET
acarelar-2263	133	97	total	total	ADJ
acarelar-2263	133	98	amount	amount	NOUN
acarelar-2263	133	99	of	of	ADP
acarelar-2263	133	100	chargeable	chargeable	ADJ
acarelar-2263	133	101	gains	gain	NOUN
acarelar-2263	133	102	accruing	accrue	VERB
acarelar-2263	133	103	to	to	ADP
acarelar-2263	133	104	any	any	DET
acarelar-2263	133	105	person	person	NOUN
acarelar-2263	133	106	in	in	ADP
acarelar-2263	133	107	the	the	DET
acarelar-2263	133	108	year	year	NOUN
acarelar-2263	133	109	of	of	ADP
acarelar-2263	133	110	assessment	assessment	NOUN
acarelar-2263	133	111	after	after	ADP
acarelar-2263	133	112	making	make	VERB
acarelar-2263	133	113	such	such	ADJ
acarelar-2263	133	114	deductions	deduction	NOUN
acarelar-2263	133	115	as	as	SCONJ
acarelar-2263	133	116	may	may	AUX
acarelar-2263	133	117	be	be	AUX
acarelar-2263	133	118	allowed	allow	VERB
acarelar-2263	133	119	under	under	ADP
acarelar-2263	133	120	the	the	DET
acarelar-2263	133	121	act	act	NOUN
acarelar-2263	133	122	.	.	PUNCT
acarelar-2263	134	1	the	the	DET
acarelar-2263	134	2	list	list	NOUN
acarelar-2263	134	3	of	of	ADP
acarelar-2263	134	4	chargeable	chargeable	ADJ
acarelar-2263	134	5	assets	asset	NOUN
acarelar-2263	134	6	includes;69	includes;69	INTJ
acarelar-2263	134	7	(	(	PUNCT
acarelar-2263	134	8	i	i	NOUN
acarelar-2263	134	9	)	)	PUNCT
acarelar-2263	134	10	options	option	NOUN
acarelar-2263	134	11	,	,	PUNCT
acarelar-2263	134	12	debts	debt	NOUN
acarelar-2263	134	13	and	and	CCONJ
acarelar-2263	134	14	in	in	ADP
acarelar-2263	134	15	corporal	corporal	ADJ
acarelar-2263	134	16	property	property	NOUN
acarelar-2263	134	17	generally	generally	ADV
acarelar-2263	134	18	;	;	PUNCT
acarelar-2263	134	19	(	(	PUNCT
acarelar-2263	134	20	ii	ii	NOUN
acarelar-2263	134	21	)	)	PUNCT
acarelar-2263	134	22	any	any	DET
acarelar-2263	134	23	currency	currency	NOUN
acarelar-2263	134	24	other	other	ADJ
acarelar-2263	134	25	than	than	ADP
acarelar-2263	134	26	nigeria	nigeria	PROPN
acarelar-2263	134	27	currency	currency	NOUN
acarelar-2263	134	28	and	and	CCONJ
acarelar-2263	134	29	.	.	PUNCT
acarelar-2263	135	1	(	(	PUNCT
acarelar-2263	135	2	iii	iii	X
acarelar-2263	135	3	)	)	PUNCT
acarelar-2263	135	4	any	any	DET
acarelar-2263	135	5	form	form	NOUN
acarelar-2263	135	6	of	of	ADP
acarelar-2263	135	7	property	property	NOUN
acarelar-2263	135	8	created	create	VERB
acarelar-2263	135	9	by	by	ADP
acarelar-2263	135	10	the	the	DET
acarelar-2263	135	11	person	person	NOUN
acarelar-2263	135	12	disposing	dispose	VERB
acarelar-2263	135	13	of	of	ADP
acarelar-2263	135	14	it	it	PRON
acarelar-2263	135	15	,	,	PUNCT
acarelar-2263	135	16	otherwise	otherwise	ADV
acarelar-2263	135	17	coming	coming	AUX
acarelar-2263	135	18	owned	own	VERB
acarelar-2263	135	19	without	without	ADP
acarelar-2263	135	20	being	be	AUX
acarelar-2263	135	21	acquired	acquire	VERB
acarelar-2263	135	22	.	.	PUNCT
acarelar-2263	136	1	the	the	DET
acarelar-2263	136	2	properties	property	NOUN
acarelar-2263	136	3	in	in	ADP
acarelar-2263	136	4	addition	addition	NOUN
acarelar-2263	136	5	to	to	ADP
acarelar-2263	136	6	the	the	DET
acarelar-2263	136	7	above	above	ADJ
acarelar-2263	136	8	include	include	VERB
acarelar-2263	136	9	property	property	NOUN
acarelar-2263	136	10	which	which	PRON
acarelar-2263	136	11	is	be	AUX
acarelar-2263	136	12	an	an	DET
acarelar-2263	136	13	asset	asset	NOUN
acarelar-2263	136	14	in	in	ADP
acarelar-2263	136	15	respect	respect	NOUN
acarelar-2263	136	16	of	of	ADP
acarelar-2263	136	17	which	which	DET
acarelar-2263	136	18	qualifying	qualify	VERB
acarelar-2263	136	19	expenditure	expenditure	NOUN
acarelar-2263	136	20	has	have	AUX
acarelar-2263	136	21	been	be	AUX
acarelar-2263	136	22	incurred	incur	VERB
acarelar-2263	136	23	under	under	ADP
acarelar-2263	136	24	the	the	DET
acarelar-2263	136	25	schedule	schedule	NOUN
acarelar-2263	136	26	to	to	ADP
acarelar-2263	136	27	the	the	DET
acarelar-2263	136	28	companies	company	NOUN
acarelar-2263	136	29	income	income	NOUN
acarelar-2263	136	30	tax	tax	PROPN
acarelar-2263	136	31	act	act	NOUN
acarelar-2263	136	32	or	or	CCONJ
acarelar-2263	136	33	the	the	DET
acarelar-2263	136	34	petroleum	petroleum	NOUN
acarelar-2263	136	35	profits	profit	NOUN
acarelar-2263	136	36	tax	tax	PROPN
acarelar-2263	136	37	act	act	PROPN
acarelar-2263	136	38	.	.	PUNCT
acarelar-2263	137	1	the	the	DET
acarelar-2263	137	2	act	act	NOUN
acarelar-2263	137	3	exempts	exempt	VERB
acarelar-2263	137	4	certain	certain	ADJ
acarelar-2263	137	5	person	person	NOUN
acarelar-2263	137	6	or	or	CCONJ
acarelar-2263	137	7	bodies	body	NOUN
acarelar-2263	137	8	and	and	CCONJ
acarelar-2263	137	9	gains	gain	NOUN
acarelar-2263	137	10	from	from	ADP
acarelar-2263	137	11	the	the	DET
acarelar-2263	137	12	tax.70	tax.70	NOUN
acarelar-2263	137	13	it	it	PRON
acarelar-2263	137	14	is	be	AUX
acarelar-2263	137	15	expected	expect	VERB
acarelar-2263	137	16	that	that	SCONJ
acarelar-2263	137	17	lawyers	lawyer	NOUN
acarelar-2263	137	18	are	be	AUX
acarelar-2263	137	19	to	to	PART
acarelar-2263	137	20	pay	pay	VERB
acarelar-2263	137	21	capital	capital	NOUN
acarelar-2263	137	22	gains	gain	NOUN
acarelar-2263	137	23	tax	tax	NOUN
acarelar-2263	137	24	whenever	whenever	SCONJ
acarelar-2263	137	25	they	they	PRON
acarelar-2263	137	26	dispose	dispose	VERB
acarelar-2263	137	27	of	of	ADP
acarelar-2263	137	28	assets	asset	NOUN
acarelar-2263	137	29	(	(	PUNCT
acarelar-2263	137	30	land	land	NOUN
acarelar-2263	137	31	and	and	CCONJ
acarelar-2263	137	32	buildings	building	NOUN
acarelar-2263	137	33	)	)	PUNCT
acarelar-2263	137	34	and	and	CCONJ
acarelar-2263	137	35	receive	receive	VERB
acarelar-2263	137	36	any	any	DET
acarelar-2263	137	37	capital	capital	NOUN
acarelar-2263	137	38	sum	sum	NOUN
acarelar-2263	137	39	where	where	SCONJ
acarelar-2263	137	40	gain	gain	NOUN
acarelar-2263	137	41	accrues	accrue	VERB
acarelar-2263	137	42	.	.	PUNCT
acarelar-2263	138	1	the	the	DET
acarelar-2263	138	2	law71provides	law71provide	NOUN
acarelar-2263	138	3	that	that	SCONJ
acarelar-2263	138	4	every	every	DET
acarelar-2263	138	5	person	person	NOUN
acarelar-2263	138	6	having	having	AUX
acarelar-2263	138	7	disposed	dispose	VERB
acarelar-2263	138	8	a	a	DET
acarelar-2263	138	9	chargeable	chargeable	ADJ
acarelar-2263	138	10	asset	asset	NOUN
acarelar-2263	138	11	shall	shall	AUX
acarelar-2263	138	12	,	,	PUNCT
acarelar-2263	138	13	not	not	PART
acarelar-2263	138	14	later	later	ADV
acarelar-2263	138	15	than	than	ADP
acarelar-2263	138	16	30	30	NUM
acarelar-2263	138	17	june	june	PROPN
acarelar-2263	138	18	and	and	CCONJ
acarelar-2263	138	19	31	31	NUM
acarelar-2263	138	20	december	december	NOUN
acarelar-2263	138	21	of	of	ADP
acarelar-2263	138	22	that	that	DET
acarelar-2263	138	23	year	year	NOUN
acarelar-2263	138	24	,	,	PUNCT
acarelar-2263	138	25	compute	compute	VERB
acarelar-2263	138	26	the	the	DET
acarelar-2263	138	27	capital	capital	NOUN
acarelar-2263	138	28	gains	gain	NOUN
acarelar-2263	138	29	tax	tax	NOUN
acarelar-2263	138	30	,	,	PUNCT
acarelar-2263	138	31	file	file	VERB
acarelar-2263	138	32	self	self	NOUN
acarelar-2263	138	33	assessment	assessment	NOUN
acarelar-2263	138	34	return	return	NOUN
acarelar-2263	138	35	and	and	CCONJ
acarelar-2263	138	36	pay	pay	VERB
acarelar-2263	138	37	the	the	DET
acarelar-2263	138	38	tax	tax	NOUN
acarelar-2263	138	39	computed	compute	VERB
acarelar-2263	138	40	in	in	ADP
acarelar-2263	138	41	respect	respect	NOUN
acarelar-2263	138	42	of	of	ADP
acarelar-2263	138	43	the	the	DET
acarelar-2263	138	44	chargeable	chargeable	ADJ
acarelar-2263	138	45	assets	asset	NOUN
acarelar-2263	138	46	disposed	dispose	VERB
acarelar-2263	138	47	in	in	ADP
acarelar-2263	138	48	the	the	DET
acarelar-2263	138	49	periods	period	NOUN
acarelar-2263	138	50	.	.	PUNCT
acarelar-2263	139	1	companies	company	NOUN
acarelar-2263	139	2	income	income	PROPN
acarelar-2263	139	3	tax	tax	PROPN
acarelar-2263	139	4	act	act	PROPN
acarelar-2263	139	5	tax	tax	NOUN
acarelar-2263	139	6	is	be	AUX
acarelar-2263	139	7	imposed	impose	VERB
acarelar-2263	139	8	under	under	ADP
acarelar-2263	139	9	this	this	DET
acarelar-2263	139	10	act72	act72	NOUN
acarelar-2263	139	11	on	on	ADP
acarelar-2263	139	12	the	the	DET
acarelar-2263	139	13	preceding	precede	VERB
acarelar-2263	139	14	year	year	NOUN
acarelar-2263	139	15	basis	basis	NOUN
acarelar-2263	139	16	on	on	ADP
acarelar-2263	139	17	:	:	PUNCT
acarelar-2263	139	18	a	a	X
acarelar-2263	139	19	)	)	PUNCT
acarelar-2263	139	20	income	income	NOUN
acarelar-2263	139	21	tax	tax	NOUN
acarelar-2263	139	22	at	at	ADP
acarelar-2263	139	23	30	30	NUM
acarelar-2263	139	24	%	%	NOUN
acarelar-2263	139	25	of	of	ADP
acarelar-2263	139	26	adjusted	adjust	VERB
acarelar-2263	139	27	profit	profit	NOUN
acarelar-2263	139	28	from	from	ADP
acarelar-2263	139	29	whatever	whatever	PRON
acarelar-2263	139	30	such	such	ADJ
acarelar-2263	139	31	profits	profit	NOUN
acarelar-2263	139	32	are	be	AUX
acarelar-2263	139	33	distributed	distribute	VERB
acarelar-2263	139	34	to	to	ADP
acarelar-2263	139	35	the	the	DET
acarelar-2263	139	36	shareholders	shareholder	NOUN
acarelar-2263	139	37	or	or	CCONJ
acarelar-2263	139	38	not	not	PART
acarelar-2263	139	39	.	.	PUNCT
acarelar-2263	140	1	b	b	X
acarelar-2263	140	2	)	)	PUNCT
acarelar-2263	140	3	when	when	SCONJ
acarelar-2263	140	4	dividends	dividend	NOUN
acarelar-2263	140	5	are	be	AUX
acarelar-2263	140	6	payable	payable	ADJ
acarelar-2263	140	7	,	,	PUNCT
acarelar-2263	140	8	tax	tax	NOUN
acarelar-2263	140	9	has	have	VERB
acarelar-2263	140	10	to	to	PART
acarelar-2263	140	11	be	be	AUX
acarelar-2263	140	12	deducted	deduct	VERB
acarelar-2263	140	13	(	(	PUNCT
acarelar-2263	140	14	presently	presently	ADV
acarelar-2263	140	15	at	at	ADP
acarelar-2263	140	16	the	the	DET
acarelar-2263	140	17	rate	rate	NOUN
acarelar-2263	140	18	of	of	ADP
acarelar-2263	140	19	10	10	NUM
acarelar-2263	140	20	%	%	NOUN
acarelar-2263	140	21	of	of	ADP
acarelar-2263	140	22	the	the	DET
acarelar-2263	140	23	amount	amount	NOUN
acarelar-2263	140	24	of	of	ADP
acarelar-2263	140	25	dividends	dividend	NOUN
acarelar-2263	140	26	)	)	PUNCT
acarelar-2263	140	27	from	from	ADP
acarelar-2263	140	28	the	the	DET
acarelar-2263	140	29	gross	gross	ADJ
acarelar-2263	140	30	amount	amount	NOUN
acarelar-2263	140	31	before	before	SCONJ
acarelar-2263	140	32	the	the	DET
acarelar-2263	140	33	net	net	NOUN
acarelar-2263	140	34	is	be	AUX
acarelar-2263	140	35	paid	pay	VERB
acarelar-2263	140	36	over	over	ADP
acarelar-2263	140	37	to	to	ADP
acarelar-2263	140	38	shareholders	shareholder	NOUN
acarelar-2263	140	39	.	.	PUNCT
acarelar-2263	141	1	this	this	PRON
acarelar-2263	141	2	is	be	AUX
acarelar-2263	141	3	the	the	DET
acarelar-2263	141	4	withholding	withholding	NOUN
acarelar-2263	141	5	tax	tax	NOUN
acarelar-2263	141	6	on	on	ADP
acarelar-2263	141	7	dividends	dividend	NOUN
acarelar-2263	141	8	.	.	PUNCT
acarelar-2263	142	1	c	c	X
acarelar-2263	142	2	)	)	PUNCT
acarelar-2263	142	3	it	it	PRON
acarelar-2263	142	4	is	be	AUX
acarelar-2263	142	5	levied	levy	VERB
acarelar-2263	142	6	upon	upon	SCONJ
acarelar-2263	142	7	profit	profit	NOUN
acarelar-2263	142	8	of	of	ADP
acarelar-2263	142	9	any	any	DET
acarelar-2263	142	10	company	company	NOUN
acarelar-2263	142	11	accruing	accrue	VERB
acarelar-2263	142	12	in	in	ADP
acarelar-2263	142	13	,	,	PUNCT
acarelar-2263	142	14	derived	derive	VERB
acarelar-2263	142	15	from	from	ADP
acarelar-2263	142	16	,	,	PUNCT
acarelar-2263	142	17	brought	bring	VERB
acarelar-2263	142	18	into	into	ADP
acarelar-2263	142	19	or	or	CCONJ
acarelar-2263	142	20	received	receive	VERB
acarelar-2263	142	21	in	in	ADP
acarelar-2263	142	22	nigeria	nigeria	PROPN
acarelar-2263	142	23	.	.	PUNCT
acarelar-2263	143	1	there	there	PRON
acarelar-2263	143	2	is	be	VERB
acarelar-2263	143	3	however	however	ADV
acarelar-2263	143	4	,	,	PUNCT
acarelar-2263	143	5	the	the	DET
acarelar-2263	143	6	rural	rural	ADJ
acarelar-2263	143	7	investment	investment	NOUN
acarelar-2263	143	8	allowance73	allowance73	NOUN
acarelar-2263	143	9	to	to	PART
acarelar-2263	143	10	encourage	encourage	VERB
acarelar-2263	143	11	investment	investment	NOUN
acarelar-2263	143	12	in	in	ADP
acarelar-2263	143	13	rural	rural	ADJ
acarelar-2263	143	14	areas	area	NOUN
acarelar-2263	143	15	at	at	ADP
acarelar-2263	143	16	the	the	DET
acarelar-2263	143	17	following	follow	VERB
acarelar-2263	143	18	rates	rate	NOUN
acarelar-2263	143	19	;	;	PUNCT
acarelar-2263	143	20	a.	a.	NOUN
acarelar-2263	143	21	no	no	DET
acarelar-2263	143	22	facilities	facility	NOUN
acarelar-2263	143	23	at	at	ADP
acarelar-2263	143	24	all	all	DET
acarelar-2263	143	25	100	100	NUM
acarelar-2263	143	26	%	%	NOUN
acarelar-2263	143	27	b.	b.	NOUN
acarelar-2263	144	1	no	no	DET
acarelar-2263	144	2	electricity	electricity	NOUN
acarelar-2263	144	3	50	50	NUM
acarelar-2263	144	4	%	%	NOUN
acarelar-2263	144	5	c.	c.	NOUN
acarelar-2263	145	1	no	no	DET
acarelar-2263	145	2	water	water	NOUN
acarelar-2263	145	3	30	30	NUM
acarelar-2263	145	4	%	%	NOUN
acarelar-2263	145	5	d.	d.	NOUN
acarelar-2263	146	1	no	no	DET
acarelar-2263	146	2	tarred	tar	VERB
acarelar-2263	146	3	road	road	NOUN
acarelar-2263	146	4	15	15	NUM
acarelar-2263	146	5	%	%	NOUN
acarelar-2263	146	6	legal	legal	ADJ
acarelar-2263	146	7	practitioners	practitioner	NOUN
acarelar-2263	146	8	who	who	PRON
acarelar-2263	146	9	are	be	AUX
acarelar-2263	146	10	self	self	NOUN
acarelar-2263	146	11	employed	employ	VERB
acarelar-2263	146	12	should	should	AUX
acarelar-2263	146	13	always	always	ADV
acarelar-2263	146	14	remember	remember	VERB
acarelar-2263	146	15	to	to	PART
acarelar-2263	146	16	claim	claim	VERB
acarelar-2263	146	17	capital	capital	NOUN
acarelar-2263	146	18	allowances	allowance	NOUN
acarelar-2263	146	19	for	for	ADP
acarelar-2263	146	20	their	their	PRON
acarelar-2263	146	21	capital	capital	NOUN
acarelar-2263	146	22	assets	asset	NOUN
acarelar-2263	146	23	used	use	VERB
acarelar-2263	146	24	in	in	ADP
acarelar-2263	146	25	earning	earn	VERB
acarelar-2263	146	26	income	income	NOUN
acarelar-2263	146	27	.	.	PUNCT
acarelar-2263	147	1	companies	company	NOUN
acarelar-2263	147	2	income	income	NOUN
acarelar-2263	147	3	tax	tax	NOUN
acarelar-2263	147	4	is	be	AUX
acarelar-2263	147	5	currently	currently	ADV
acarelar-2263	147	6	30	30	NUM
acarelar-2263	147	7	%	%	NOUN
acarelar-2263	147	8	of	of	ADP
acarelar-2263	147	9	profits	profit	NOUN
acarelar-2263	147	10	as	as	SCONJ
acarelar-2263	147	11	adjusted	adjust	VERB
acarelar-2263	147	12	by	by	ADP
acarelar-2263	147	13	revenue	revenue	NOUN
acarelar-2263	147	14	authorities	authority	NOUN
acarelar-2263	147	15	.	.	PUNCT
acarelar-2263	148	1	in	in	ADP
acarelar-2263	148	2	williams	williams	PROPN
acarelar-2263	148	3	v	v	ADP
acarelar-2263	148	4	regional	regional	ADJ
acarelar-2263	148	5	tax	tax	NOUN
acarelar-2263	148	6	board,74	board,74	NOUN
acarelar-2263	148	7	the	the	DET
acarelar-2263	148	8	regional	regional	ADJ
acarelar-2263	148	9	tax	tax	NOUN
acarelar-2263	148	10	board	board	NOUN
acarelar-2263	148	11	refused	refuse	VERB
acarelar-2263	148	12	the	the	DET
acarelar-2263	148	13	claims	claim	NOUN
acarelar-2263	148	14	of	of	ADP
acarelar-2263	148	15	the	the	DET
acarelar-2263	148	16	appellant	appellant	NOUN
acarelar-2263	148	17	in	in	ADP
acarelar-2263	148	18	respect	respect	NOUN
acarelar-2263	148	19	of	of	ADP
acarelar-2263	148	20	the	the	DET
acarelar-2263	148	21	sum	sum	NOUN
acarelar-2263	148	22	of	of	ADP
acarelar-2263	148	23	n600	n600	NUM
acarelar-2263	148	24	which	which	PRON
acarelar-2263	148	25	he	he	PRON
acarelar-2263	148	26	said	say	VERB
acarelar-2263	148	27	should	should	AUX
acarelar-2263	148	28	be	be	AUX
acarelar-2263	148	29	deducted	deduct	VERB
acarelar-2263	148	30	from	from	ADP
acarelar-2263	148	31	his	his	PRON
acarelar-2263	148	32	chargeable	chargeable	ADJ
acarelar-2263	148	33	income	income	NOUN
acarelar-2263	148	34	before	before	ADP
acarelar-2263	148	35	assessment	assessment	NOUN
acarelar-2263	148	36	and	and	CCONJ
acarelar-2263	148	37	in	in	ADP
acarelar-2263	148	38	respect	respect	NOUN
acarelar-2263	148	39	of	of	ADP
acarelar-2263	148	40	n186	n186	PROPN
acarelar-2263	148	41	which	which	PRON
acarelar-2263	148	42	he	he	PRON
acarelar-2263	148	43	said	say	VERB
acarelar-2263	148	44	was	be	AUX
acarelar-2263	148	45	charged	charge	VERB
acarelar-2263	148	46	to	to	ADP
acarelar-2263	148	47	him	he	PRON
acarelar-2263	148	48	by	by	ADP
acarelar-2263	148	49	virtue	virtue	NOUN
acarelar-2263	148	50	of	of	ADP
acarelar-2263	148	51	the	the	DET
acarelar-2263	148	52	provisions	provision	NOUN
acarelar-2263	148	53	of	of	ADP
acarelar-2263	148	54	the	the	DET
acarelar-2263	148	55	income	income	NOUN
acarelar-2263	148	56	tax	tax	NOUN
acarelar-2263	148	57	and	and	CCONJ
acarelar-2263	148	58	development	development	NOUN
acarelar-2263	148	59	contribution	contribution	NOUN
acarelar-2263	148	60	order	order	NOUN
acarelar-2263	148	61	,	,	PUNCT
acarelar-2263	148	62	1962	1962	NUM
acarelar-2263	148	63	.	.	PUNCT
acarelar-2263	149	1	on	on	ADP
acarelar-2263	149	2	appeal	appeal	NOUN
acarelar-2263	149	3	against	against	ADP
acarelar-2263	149	4	the	the	DET
acarelar-2263	149	5	decision	decision	NOUN
acarelar-2263	149	6	of	of	ADP
acarelar-2263	149	7	the	the	DET
acarelar-2263	149	8	board	board	NOUN
acarelar-2263	149	9	,	,	PUNCT
acarelar-2263	149	10	the	the	DET
acarelar-2263	149	11	claim	claim	NOUN
acarelar-2263	149	12	of	of	ADP
acarelar-2263	149	13	the	the	DET
acarelar-2263	149	14	appellant	appellant	NOUN
acarelar-2263	149	15	who	who	PRON
acarelar-2263	149	16	was	be	AUX
acarelar-2263	149	17	a	a	DET
acarelar-2263	149	18	legal	legal	ADJ
acarelar-2263	149	19	practitioner	practitioner	NOUN
acarelar-2263	149	20	carrying	carry	VERB
acarelar-2263	149	21	on	on	ADP
acarelar-2263	149	22	his	his	PRON
acarelar-2263	149	23	profession	profession	NOUN
acarelar-2263	149	24	in	in	ADP
acarelar-2263	149	25	an	an	DET
acarelar-2263	149	26	apartment	apartment	NOUN
acarelar-2263	149	27	in	in	ADP
acarelar-2263	149	28	his	his	PRON
acarelar-2263	149	29	own	own	ADJ
acarelar-2263	149	30	house	house	NOUN
acarelar-2263	149	31	as	as	ADP
acarelar-2263	149	32	rent	rent	NOUN
acarelar-2263	149	33	for	for	ADP
acarelar-2263	149	34	the	the	DET
acarelar-2263	149	35	apartment	apartment	NOUN
acarelar-2263	149	36	which	which	PRON
acarelar-2263	149	37	he	he	PRON
acarelar-2263	149	38	used	use	VERB
acarelar-2263	149	39	in	in	ADP
acarelar-2263	149	40	the	the	DET
acarelar-2263	149	41	said	say	VERB
acarelar-2263	149	42	house	house	NOUN
acarelar-2263	149	43	exclusively	exclusively	ADV
acarelar-2263	149	44	for	for	ADP
acarelar-2263	149	45	earning	earn	VERB
acarelar-2263	149	46	his	his	PRON
acarelar-2263	149	47	chargeable	chargeable	ADJ
acarelar-2263	149	48	income	income	NOUN
acarelar-2263	149	49	was	be	AUX
acarelar-2263	149	50	allowed	allow	VERB
acarelar-2263	149	51	.	.	PUNCT
acarelar-2263	150	1	the	the	DET
acarelar-2263	150	2	reasoning	reasoning	NOUN
acarelar-2263	150	3	of	of	ADP
acarelar-2263	150	4	the	the	DET
acarelar-2263	150	5	64	64	NUM
acarelar-2263	150	6	stamp	stamp	NOUN
acarelar-2263	150	7	duties	duty	NOUN
acarelar-2263	150	8	act	act	PROPN
acarelar-2263	150	9	,	,	PUNCT
acarelar-2263	150	10	cap	cap	NOUN
acarelar-2263	150	11	s8	s8	PROPN
acarelar-2263	150	12	lfn	lfn	PROPN
acarelar-2263	150	13	,	,	PUNCT
acarelar-2263	150	14	2004	2004	NUM
acarelar-2263	150	15	s.3	s.3	NOUN
acarelar-2263	150	16	but	but	CCONJ
acarelar-2263	150	17	see	see	VERB
acarelar-2263	150	18	s.56	s.56	NOUN
acarelar-2263	150	19	finance	finance	NOUN
acarelar-2263	150	20	act	act	NOUN
acarelar-2263	150	21	,	,	PUNCT
acarelar-2263	150	22	2019	2019	NUM
acarelar-2263	150	23	for	for	ADP
acarelar-2263	150	24	the	the	DET
acarelar-2263	150	25	changes	change	NOUN
acarelar-2263	150	26	65	65	NUM
acarelar-2263	150	27	finance	finance	NOUN
acarelar-2263	150	28	at	at	ADP
acarelar-2263	150	29	,	,	PUNCT
acarelar-2263	150	30	2019	2019	NUM
acarelar-2263	150	31	,	,	PUNCT
acarelar-2263	150	32	s.52	s.52	PROPN
acarelar-2263	150	33	66	66	NUM
acarelar-2263	150	34	ibid	ibid	NOUN
acarelar-2263	150	35	,	,	PUNCT
acarelar-2263	150	36	s.65	s.65	ADP
acarelar-2263	150	37	(	(	PUNCT
acarelar-2263	150	38	a	a	X
acarelar-2263	150	39	)	)	PUNCT
acarelar-2263	150	40	67	67	NUM
acarelar-2263	150	41	capital	capital	NOUN
acarelar-2263	150	42	gains	gain	NOUN
acarelar-2263	150	43	tax	tax	NOUN
acarelar-2263	150	44	act	act	NOUN
acarelar-2263	150	45	(	(	PUNCT
acarelar-2263	150	46	cgta	cgta	PROPN
acarelar-2263	150	47	)	)	PUNCT
acarelar-2263	150	48	,	,	PUNCT
acarelar-2263	150	49	cap	cap	NOUN
acarelar-2263	150	50	c1	c1	PROPN
acarelar-2263	150	51	laws	law	NOUN
acarelar-2263	150	52	of	of	ADP
acarelar-2263	150	53	the	the	DET
acarelar-2263	150	54	federation	federation	PROPN
acarelar-2263	150	55	of	of	ADP
acarelar-2263	150	56	nigeria	nigeria	PROPN
acarelar-2263	150	57	,	,	PUNCT
acarelar-2263	150	58	2004	2004	NUM
acarelar-2263	150	59	s.1(1	s.1(1	SYM
acarelar-2263	150	60	)	)	PUNCT
acarelar-2263	150	61	68	68	NUM
acarelar-2263	150	62	cgta	cgta	NOUN
acarelar-2263	150	63	,	,	PUNCT
acarelar-2263	150	64	lfn	lfn	PROPN
acarelar-2263	150	65	2004	2004	NUM
acarelar-2263	150	66	s.2(1	s.2(1	PROPN
acarelar-2263	150	67	)	)	PUNCT
acarelar-2263	150	68	69	69	NUM
acarelar-2263	150	69	cgta	cgta	NOUN
acarelar-2263	150	70	,	,	PUNCT
acarelar-2263	150	71	lfn	lfn	PROPN
acarelar-2263	150	72	,	,	PUNCT
acarelar-2263	150	73	2004	2004	NUM
acarelar-2263	150	74	s.3	s.3	NOUN
acarelar-2263	150	75	70	70	NUM
acarelar-2263	150	76	ibid	ibid	NOUN
acarelar-2263	150	77	,	,	PUNCT
acarelar-2263	150	78	s.226	s.226	NOUN
acarelar-2263	150	79	(	(	PUNCT
acarelar-2263	150	80	1	1	NUM
acarelar-2263	150	81	&	&	CCONJ
acarelar-2263	150	82	2)and	2)and	NUM
acarelar-2263	150	83	27	27	NUM
acarelar-2263	150	84	(	(	PUNCT
acarelar-2263	150	85	1	1	NUM
acarelar-2263	150	86	&	&	CCONJ
acarelar-2263	150	87	2	2	NUM
acarelar-2263	150	88	)	)	PUNCT
acarelar-2263	150	89	71	71	NUM
acarelar-2263	150	90	finance	finance	NOUN
acarelar-2263	150	91	act	act	NOUN
acarelar-2263	150	92	,	,	PUNCT
acarelar-2263	150	93	2020,s	2020,s	NOUN
acarelar-2263	150	94	.	.	NOUN
acarelar-2263	150	95	2	2	NUM
acarelar-2263	150	96	part	part	NOUN
acarelar-2263	150	97	1	1	NUM
acarelar-2263	150	98	which	which	PRON
acarelar-2263	150	99	amended	amend	VERB
acarelar-2263	150	100	section	section	NOUN
acarelar-2263	150	101	2	2	NUM
acarelar-2263	150	102	of	of	ADP
acarelar-2263	150	103	the	the	DET
acarelar-2263	150	104	capital	capital	NOUN
acarelar-2263	150	105	gains	gain	NOUN
acarelar-2263	150	106	tax	tax	NOUN
acarelar-2263	150	107	act	act	PROPN
acarelar-2263	150	108	.	.	PUNCT
acarelar-2263	151	1	72	72	NUM
acarelar-2263	151	2	companies	company	NOUN
acarelar-2263	151	3	income	income	NOUN
acarelar-2263	151	4	tax	tax	PROPN
acarelar-2263	151	5	act	act	PROPN
acarelar-2263	151	6	(	(	PUNCT
acarelar-2263	151	7	cita	cita	PROPN
acarelar-2263	151	8	)	)	PUNCT
acarelar-2263	151	9	2007	2007	NUM
acarelar-2263	151	10	,	,	PUNCT
acarelar-2263	151	11	s.9	s.9	PROPN
acarelar-2263	151	12	73	73	NUM
acarelar-2263	151	13	this	this	PRON
acarelar-2263	151	14	is	be	AUX
acarelar-2263	151	15	found	find	VERB
acarelar-2263	151	16	in	in	ADP
acarelar-2263	151	17	both	both	CCONJ
acarelar-2263	151	18	pita	pita	NOUN
acarelar-2263	151	19	and	and	CCONJ
acarelar-2263	151	20	cita	cita	PROPN
acarelar-2263	151	21	,	,	PUNCT
acarelar-2263	151	22	capital	capital	NOUN
acarelar-2263	151	23	allowances	allowance	NOUN
acarelar-2263	151	24	are	be	AUX
acarelar-2263	151	25	deducted	deduct	VERB
acarelar-2263	151	26	before	before	ADP
acarelar-2263	151	27	arriving	arrive	VERB
acarelar-2263	151	28	at	at	ADP
acarelar-2263	151	29	tax	tax	NOUN
acarelar-2263	151	30	table	table	NOUN
acarelar-2263	151	31	.	.	PUNCT
acarelar-2263	152	1	74	74	NUM
acarelar-2263	152	2	1	1	NUM
acarelar-2263	152	3	all	all	PRON
acarelar-2263	152	4	ntc	ntc	VERB
acarelar-2263	152	5	141	141	NUM
acarelar-2263	152	6	african	african	ADJ
acarelar-2263	152	7	customary	customary	ADJ
acarelar-2263	152	8	and	and	CCONJ
acarelar-2263	152	9	religious	religious	ADJ
acarelar-2263	152	10	law	law	NOUN
acarelar-2263	152	11	review	review	NOUN
acarelar-2263	152	12	1	1	NUM
acarelar-2263	152	13	(	(	PUNCT
acarelar-2263	152	14	2020	2020	NUM
acarelar-2263	152	15	)	)	PUNCT
acarelar-2263	152	16	page	page	NOUN
acarelar-2263	152	17	|	|	ADV
acarelar-2263	152	18	63	63	NUM
acarelar-2263	152	19	court	court	NOUN
acarelar-2263	152	20	was	be	AUX
acarelar-2263	152	21	that	that	PRON
acarelar-2263	152	22	for	for	ADP
acarelar-2263	152	23	the	the	DET
acarelar-2263	152	24	purpose	purpose	NOUN
acarelar-2263	152	25	of	of	ADP
acarelar-2263	152	26	arriving	arrive	VERB
acarelar-2263	152	27	at	at	ADP
acarelar-2263	152	28	the	the	DET
acarelar-2263	152	29	balance	balance	NOUN
acarelar-2263	152	30	of	of	ADP
acarelar-2263	152	31	profits	profit	NOUN
acarelar-2263	152	32	,	,	PUNCT
acarelar-2263	152	33	all	all	PRON
acarelar-2263	152	34	that	that	PRON
acarelar-2263	152	35	expenditures	expenditure	NOUN
acarelar-2263	152	36	which	which	PRON
acarelar-2263	152	37	as	as	ADP
acarelar-2263	152	38	necessary	necessary	ADJ
acarelar-2263	152	39	for	for	ADP
acarelar-2263	152	40	the	the	DET
acarelar-2263	152	41	purpose	purpose	NOUN
acarelar-2263	152	42	of	of	ADP
acarelar-2263	152	43	earning	earn	VERB
acarelar-2263	152	44	the	the	DET
acarelar-2263	152	45	receipts	receipt	NOUN
acarelar-2263	152	46	had	have	VERB
acarelar-2263	152	47	to	to	PART
acarelar-2263	152	48	be	be	AUX
acarelar-2263	152	49	deducted	deduct	VERB
acarelar-2263	152	50	otherwise	otherwise	ADV
acarelar-2263	152	51	one	one	PRON
acarelar-2263	152	52	would	would	AUX
acarelar-2263	152	53	not	not	PART
acarelar-2263	152	54	arrive	arrive	VERB
acarelar-2263	152	55	at	at	ADP
acarelar-2263	152	56	the	the	DET
acarelar-2263	152	57	balance	balance	NOUN
acarelar-2263	152	58	of	of	ADP
acarelar-2263	152	59	profits	profit	NOUN
acarelar-2263	152	60	,	,	PUNCT
acarelar-2263	152	61	indeed	indeed	ADV
acarelar-2263	152	62	,	,	PUNCT
acarelar-2263	152	63	one	one	PRON
acarelar-2263	152	64	would	would	AUX
acarelar-2263	152	65	not	not	PART
acarelar-2263	152	66	ascertain	ascertain	VERB
acarelar-2263	152	67	,	,	PUNCT
acarelar-2263	152	68	whether	whether	SCONJ
acarelar-2263	152	69	there	there	PRON
acarelar-2263	152	70	was	be	VERB
acarelar-2263	152	71	such	such	DET
acarelar-2263	152	72	a	a	DET
acarelar-2263	152	73	thing	thing	NOUN
acarelar-2263	152	74	as	as	ADP
acarelar-2263	152	75	profit	profit	NOUN
acarelar-2263	152	76	or	or	CCONJ
acarelar-2263	152	77	not	not	PART
acarelar-2263	152	78	.	.	PUNCT
acarelar-2263	153	1	customs	custom	NOUN
acarelar-2263	153	2	and	and	CCONJ
acarelar-2263	153	3	exercise	exercise	NOUN
acarelar-2263	153	4	management	management	NOUN
acarelar-2263	153	5	the	the	DET
acarelar-2263	153	6	customs	custom	NOUN
acarelar-2263	153	7	and	and	CCONJ
acarelar-2263	153	8	exercise	exercise	NOUN
acarelar-2263	153	9	management	management	NOUN
acarelar-2263	153	10	act75	act75	PROPN
acarelar-2263	153	11	prescribes	prescribe	VERB
acarelar-2263	153	12	that	that	DET
acarelar-2263	153	13	tax	tax	NOUN
acarelar-2263	153	14	on	on	ADP
acarelar-2263	153	15	import	import	NOUN
acarelar-2263	153	16	and	and	CCONJ
acarelar-2263	153	17	export	export	NOUN
acarelar-2263	153	18	duties	duty	NOUN
acarelar-2263	153	19	shall	shall	AUX
acarelar-2263	153	20	be	be	AUX
acarelar-2263	153	21	imposed	impose	VERB
acarelar-2263	153	22	on	on	ADP
acarelar-2263	153	23	goods	good	NOUN
acarelar-2263	153	24	being	be	AUX
acarelar-2263	153	25	imported	import	VERB
acarelar-2263	153	26	and	and	CCONJ
acarelar-2263	153	27	exported.76	exported.76	NUM
acarelar-2263	153	28	a	a	DET
acarelar-2263	153	29	custom	custom	NOUN
acarelar-2263	153	30	duty	duty	NOUN
acarelar-2263	153	31	is	be	AUX
acarelar-2263	153	32	a	a	DET
acarelar-2263	153	33	tariff	tariff	NOUN
acarelar-2263	153	34	or	or	CCONJ
acarelar-2263	153	35	tax	tax	NOUN
acarelar-2263	153	36	on	on	ADP
acarelar-2263	153	37	the	the	DET
acarelar-2263	153	38	import	import	NOUN
acarelar-2263	153	39	of	of	ADP
acarelar-2263	153	40	or	or	CCONJ
acarelar-2263	153	41	export	export	NOUN
acarelar-2263	153	42	of	of	ADP
acarelar-2263	153	43	goods	good	NOUN
acarelar-2263	153	44	.	.	PUNCT
acarelar-2263	154	1	usually	usually	ADV
acarelar-2263	154	2	,	,	PUNCT
acarelar-2263	154	3	there	there	PRON
acarelar-2263	154	4	is	be	VERB
acarelar-2263	154	5	a	a	DET
acarelar-2263	154	6	tariff	tariff	NOUN
acarelar-2263	154	7	which	which	PRON
acarelar-2263	154	8	serves	serve	VERB
acarelar-2263	154	9	as	as	ADP
acarelar-2263	154	10	the	the	DET
acarelar-2263	154	11	basis	basis	NOUN
acarelar-2263	154	12	for	for	ADP
acarelar-2263	154	13	imposing	impose	VERB
acarelar-2263	154	14	duties	duty	NOUN
acarelar-2263	154	15	.	.	PUNCT
acarelar-2263	155	1	these	these	PRON
acarelar-2263	155	2	are	be	AUX
acarelar-2263	155	3	listed	list	VERB
acarelar-2263	155	4	in	in	ADP
acarelar-2263	155	5	the	the	DET
acarelar-2263	155	6	custom	custom	NOUN
acarelar-2263	155	7	,	,	PUNCT
acarelar-2263	155	8	exercise	exercise	NOUN
acarelar-2263	155	9	tariff	tariff	NOUN
acarelar-2263	155	10	etc	etc	X
acarelar-2263	155	11	and	and	CCONJ
acarelar-2263	155	12	consideration	consideration	NOUN
acarelar-2263	155	13	act.77	act.77	ADJ
acarelar-2263	155	14	by	by	ADP
acarelar-2263	155	15	the	the	DET
acarelar-2263	155	16	provisions	provision	NOUN
acarelar-2263	155	17	of	of	ADP
acarelar-2263	155	18	the	the	DET
acarelar-2263	155	19	taxes	taxis	NOUN
acarelar-2263	155	20	and	and	CCONJ
acarelar-2263	155	21	levies	levy	NOUN
acarelar-2263	155	22	(	(	PUNCT
acarelar-2263	155	23	approved	approve	VERB
acarelar-2263	155	24	list	list	NOUN
acarelar-2263	155	25	for	for	ADP
acarelar-2263	155	26	collection	collection	NOUN
acarelar-2263	155	27	)	)	PUNCT
acarelar-2263	155	28	act,78	act,78	VERB
acarelar-2263	155	29	a	a	DET
acarelar-2263	155	30	total	total	ADJ
acarelar-2263	155	31	21	21	NUM
acarelar-2263	155	32	taxes	taxis	NOUN
acarelar-2263	155	33	were	be	AUX
acarelar-2263	155	34	listed	list	VERB
acarelar-2263	155	35	.	.	PUNCT
acarelar-2263	156	1	the	the	DET
acarelar-2263	156	2	taxes	taxis	NOUN
acarelar-2263	156	3	that	that	PRON
acarelar-2263	156	4	are	be	AUX
acarelar-2263	156	5	legally	legally	ADV
acarelar-2263	156	6	and	and	CCONJ
acarelar-2263	156	7	validly	validly	ADV
acarelar-2263	156	8	payable	payable	ADJ
acarelar-2263	156	9	by	by	ADP
acarelar-2263	156	10	lawyers	lawyer	NOUN
acarelar-2263	156	11	are	be	AUX
acarelar-2263	156	12	clearly	clearly	ADV
acarelar-2263	156	13	prescribed	prescribe	VERB
acarelar-2263	156	14	.	.	PUNCT
acarelar-2263	157	1	legal	legal	ADJ
acarelar-2263	157	2	practitioners	practitioner	NOUN
acarelar-2263	157	3	moreover	moreover	ADV
acarelar-2263	157	4	,	,	PUNCT
acarelar-2263	157	5	are	be	AUX
acarelar-2263	157	6	subjected	subject	VERB
acarelar-2263	157	7	further	far	ADV
acarelar-2263	157	8	to	to	ADP
acarelar-2263	157	9	the	the	DET
acarelar-2263	157	10	payment	payment	NOUN
acarelar-2263	157	11	of	of	ADP
acarelar-2263	157	12	all	all	DET
acarelar-2263	157	13	other	other	ADJ
acarelar-2263	157	14	aforementioned	aforementioned	ADJ
acarelar-2263	157	15	taxes	taxis	NOUN
acarelar-2263	157	16	including	include	VERB
acarelar-2263	157	17	many	many	ADJ
acarelar-2263	157	18	countless	countless	ADJ
acarelar-2263	157	19	levies	levy	NOUN
acarelar-2263	157	20	collected	collect	VERB
acarelar-2263	157	21	by	by	ADP
acarelar-2263	157	22	the	the	DET
acarelar-2263	157	23	local	local	ADJ
acarelar-2263	157	24	government	government	NOUN
acarelar-2263	157	25	.	.	PUNCT
acarelar-2263	158	1	now	now	ADV
acarelar-2263	158	2	that	that	DET
acarelar-2263	158	3	tax	tax	NOUN
acarelar-2263	158	4	payment	payment	NOUN
acarelar-2263	158	5	by	by	ADP
acarelar-2263	158	6	legal	legal	ADJ
acarelar-2263	158	7	practitioners	practitioner	NOUN
acarelar-2263	158	8	have	have	AUX
acarelar-2263	158	9	obviously	obviously	ADV
acarelar-2263	158	10	become	become	VERB
acarelar-2263	158	11	a	a	DET
acarelar-2263	158	12	norm	norm	NOUN
acarelar-2263	158	13	,	,	PUNCT
acarelar-2263	158	14	tax	tax	NOUN
acarelar-2263	158	15	payment	payment	NOUN
acarelar-2263	158	16	by	by	ADP
acarelar-2263	158	17	legal	legal	ADJ
acarelar-2263	158	18	practitioner	practitioner	NOUN
acarelar-2263	158	19	should	should	AUX
acarelar-2263	158	20	not	not	PART
acarelar-2263	158	21	only	only	ADV
acarelar-2263	158	22	be	be	AUX
acarelar-2263	158	23	voluntarily	voluntarily	ADV
acarelar-2263	158	24	paid	pay	VERB
acarelar-2263	158	25	but	but	CCONJ
acarelar-2263	158	26	should	should	AUX
acarelar-2263	158	27	be	be	AUX
acarelar-2263	158	28	paid	pay	VERB
acarelar-2263	158	29	as	as	ADP
acarelar-2263	158	30	when	when	SCONJ
acarelar-2263	158	31	due	due	ADJ
acarelar-2263	158	32	.	.	NOUN
acarelar-2263	158	33	8	8	X
acarelar-2263	158	34	.	.	PUNCT
acarelar-2263	159	1	rights	right	NOUN
acarelar-2263	159	2	of	of	ADP
acarelar-2263	159	3	a	a	DET
acarelar-2263	159	4	legal	legal	ADJ
acarelar-2263	159	5	practitioner	practitioner	NOUN
acarelar-2263	159	6	to	to	ADP
acarelar-2263	159	7	objections	objection	NOUN
acarelar-2263	159	8	and	and	CCONJ
acarelar-2263	159	9	appeal	appeal	VERB
acarelar-2263	159	10	a	a	DET
acarelar-2263	159	11	legal	legal	ADJ
acarelar-2263	159	12	practitioner	practitioner	NOUN
acarelar-2263	159	13	who	who	PRON
acarelar-2263	159	14	has	have	VERB
acarelar-2263	159	15	reasons	reason	NOUN
acarelar-2263	159	16	to	to	PART
acarelar-2263	159	17	believe	believe	VERB
acarelar-2263	159	18	that	that	SCONJ
acarelar-2263	159	19	he	he	PRON
acarelar-2263	159	20	has	have	AUX
acarelar-2263	159	21	been	be	AUX
acarelar-2263	159	22	assessed	assess	VERB
acarelar-2263	159	23	wrongly	wrongly	ADV
acarelar-2263	159	24	may	may	AUX
acarelar-2263	159	25	object	object	VERB
acarelar-2263	159	26	to	to	ADP
acarelar-2263	159	27	the	the	DET
acarelar-2263	159	28	assessment	assessment	NOUN
acarelar-2263	159	29	that	that	PRON
acarelar-2263	159	30	was	be	AUX
acarelar-2263	159	31	made	make	VERB
acarelar-2263	159	32	upon	upon	SCONJ
acarelar-2263	159	33	him	he	PRON
acarelar-2263	159	34	to	to	ADP
acarelar-2263	159	35	the	the	DET
acarelar-2263	159	36	appropriate	appropriate	ADJ
acarelar-2263	159	37	tax	tax	NOUN
acarelar-2263	159	38	authority.79	authority.79	NOUN
acarelar-2263	159	39	he	he	PRON
acarelar-2263	159	40	shall	shall	AUX
acarelar-2263	159	41	by	by	ADP
acarelar-2263	159	42	a	a	DET
acarelar-2263	159	43	notice	notice	NOUN
acarelar-2263	159	44	in	in	ADP
acarelar-2263	159	45	writing	writing	NOUN
acarelar-2263	159	46	apply	apply	VERB
acarelar-2263	159	47	to	to	ADP
acarelar-2263	159	48	the	the	DET
acarelar-2263	159	49	relevant	relevant	ADJ
acarelar-2263	159	50	tax	tax	NOUN
acarelar-2263	159	51	authority	authority	NOUN
acarelar-2263	159	52	to	to	ADP
acarelar-2263	159	53	either	either	CCONJ
acarelar-2263	159	54	review	review	VERB
acarelar-2263	159	55	or	or	CCONJ
acarelar-2263	159	56	revise	revise	VERB
acarelar-2263	159	57	the	the	DET
acarelar-2263	159	58	assessment	assessment	NOUN
acarelar-2263	159	59	.	.	PUNCT
acarelar-2263	160	1	the	the	DET
acarelar-2263	160	2	application	application	NOUN
acarelar-2263	160	3	shall	shall	AUX
acarelar-2263	160	4	be	be	AUX
acarelar-2263	160	5	made	make	VERB
acarelar-2263	160	6	within	within	ADP
acarelar-2263	160	7	30	30	NUM
acarelar-2263	160	8	days	day	NOUN
acarelar-2263	160	9	of	of	ADP
acarelar-2263	160	10	the	the	DET
acarelar-2263	160	11	service	service	NOUN
acarelar-2263	160	12	of	of	ADP
acarelar-2263	160	13	the	the	DET
acarelar-2263	160	14	notice	notice	NOUN
acarelar-2263	160	15	of	of	ADP
acarelar-2263	160	16	assessment	assessment	NOUN
acarelar-2263	160	17	and	and	CCONJ
acarelar-2263	160	18	shall	shall	AUX
acarelar-2263	160	19	specify	specify	VERB
acarelar-2263	160	20	the	the	DET
acarelar-2263	160	21	grounds	ground	NOUN
acarelar-2263	160	22	upon	upon	SCONJ
acarelar-2263	160	23	which	which	PRON
acarelar-2263	160	24	the	the	DET
acarelar-2263	160	25	objection	objection	NOUN
acarelar-2263	160	26	is	be	AUX
acarelar-2263	160	27	based.80	based.80	VERB
acarelar-2263	160	28	the	the	DET
acarelar-2263	160	29	relevant	relevant	ADJ
acarelar-2263	160	30	tax	tax	NOUN
acarelar-2263	160	31	authority	authority	NOUN
acarelar-2263	160	32	may	may	AUX
acarelar-2263	160	33	upon	upon	SCONJ
acarelar-2263	160	34	the	the	DET
acarelar-2263	160	35	receipt	receipt	NOUN
acarelar-2263	160	36	of	of	ADP
acarelar-2263	160	37	the	the	DET
acarelar-2263	160	38	objection	objection	NOUN
acarelar-2263	160	39	require	require	VERB
acarelar-2263	160	40	the	the	DET
acarelar-2263	160	41	person	person	NOUN
acarelar-2263	160	42	objecting	object	VERB
acarelar-2263	160	43	to	to	PART
acarelar-2263	160	44	furnish	furnish	VERB
acarelar-2263	160	45	such	such	ADJ
acarelar-2263	160	46	particulars	particular	NOUN
acarelar-2263	160	47	and	and	CCONJ
acarelar-2263	160	48	produce	produce	VERB
acarelar-2263	160	49	books	book	NOUN
acarelar-2263	160	50	of	of	ADP
acarelar-2263	160	51	account	account	NOUN
acarelar-2263	160	52	and	and	CCONJ
acarelar-2263	160	53	other	other	ADJ
acarelar-2263	160	54	documents	document	NOUN
acarelar-2263	160	55	that	that	PRON
acarelar-2263	160	56	the	the	DET
acarelar-2263	160	57	relevant	relevant	ADJ
acarelar-2263	160	58	tax	tax	NOUN
acarelar-2263	160	59	authority	authority	NOUN
acarelar-2263	160	60	may	may	AUX
acarelar-2263	160	61	deem	deem	VERB
acarelar-2263	160	62	necessary	necessary	ADJ
acarelar-2263	160	63	.	.	PUNCT
acarelar-2263	161	1	the	the	DET
acarelar-2263	161	2	tax	tax	NOUN
acarelar-2263	161	3	authority	authority	NOUN
acarelar-2263	161	4	may	may	AUX
acarelar-2263	161	5	summon	summon	VERB
acarelar-2263	161	6	any	any	DET
acarelar-2263	161	7	person	person	NOUN
acarelar-2263	161	8	that	that	PRON
acarelar-2263	161	9	can	can	AUX
acarelar-2263	161	10	give	give	VERB
acarelar-2263	161	11	information	information	NOUN
acarelar-2263	161	12	which	which	PRON
acarelar-2263	161	13	is	be	AUX
acarelar-2263	161	14	material	material	NOUN
acarelar-2263	161	15	to	to	ADP
acarelar-2263	161	16	the	the	DET
acarelar-2263	161	17	determination	determination	NOUN
acarelar-2263	161	18	of	of	ADP
acarelar-2263	161	19	the	the	DET
acarelar-2263	161	20	objection.81	objection.81	NOUN
acarelar-2263	161	21	after	after	ADP
acarelar-2263	161	22	the	the	DET
acarelar-2263	161	23	tax	tax	NOUN
acarelar-2263	161	24	payer	payer	NOUN
acarelar-2263	161	25	who	who	PRON
acarelar-2263	161	26	has	have	AUX
acarelar-2263	161	27	objected	object	VERB
acarelar-2263	161	28	to	to	ADP
acarelar-2263	161	29	the	the	DET
acarelar-2263	161	30	assessment	assessment	NOUN
acarelar-2263	161	31	,	,	PUNCT
acarelar-2263	161	32	agrees	agree	VERB
acarelar-2263	161	33	with	with	ADP
acarelar-2263	161	34	the	the	DET
acarelar-2263	161	35	relevant	relevant	ADJ
acarelar-2263	161	36	tax	tax	NOUN
acarelar-2263	161	37	authority	authority	NOUN
acarelar-2263	161	38	as	as	SCONJ
acarelar-2263	161	39	to	to	PART
acarelar-2263	161	40	correct	correct	VERB
acarelar-2263	161	41	amount	amount	NOUN
acarelar-2263	161	42	of	of	ADP
acarelar-2263	161	43	the	the	DET
acarelar-2263	161	44	tax	tax	NOUN
acarelar-2263	161	45	chargeable	chargeable	NOUN
acarelar-2263	161	46	,	,	PUNCT
acarelar-2263	161	47	the	the	DET
acarelar-2263	161	48	assessment	assessment	NOUN
acarelar-2263	161	49	shall	shall	AUX
acarelar-2263	161	50	be	be	AUX
acarelar-2263	161	51	amended	amend	VERB
acarelar-2263	161	52	accordingly	accordingly	ADV
acarelar-2263	161	53	and	and	CCONJ
acarelar-2263	161	54	notice	notice	NOUN
acarelar-2263	161	55	of	of	ADP
acarelar-2263	161	56	it	it	PRON
acarelar-2263	161	57	shall	shall	AUX
acarelar-2263	161	58	be	be	AUX
acarelar-2263	161	59	served	serve	VERB
acarelar-2263	161	60	on	on	ADP
acarelar-2263	161	61	the	the	DET
acarelar-2263	161	62	person.82	person.82	NOUN
acarelar-2263	161	63	but	but	CCONJ
acarelar-2263	161	64	if	if	SCONJ
acarelar-2263	161	65	the	the	DET
acarelar-2263	161	66	person	person	NOUN
acarelar-2263	161	67	fails	fail	VERB
acarelar-2263	161	68	to	to	PART
acarelar-2263	161	69	agree	agree	VERB
acarelar-2263	161	70	with	with	ADP
acarelar-2263	161	71	the	the	DET
acarelar-2263	161	72	relevant	relevant	ADJ
acarelar-2263	161	73	tax	tax	NOUN
acarelar-2263	161	74	authority	authority	NOUN
acarelar-2263	161	75	on	on	ADP
acarelar-2263	161	76	the	the	DET
acarelar-2263	161	77	amount	amount	NOUN
acarelar-2263	161	78	of	of	ADP
acarelar-2263	161	79	tax	tax	NOUN
acarelar-2263	161	80	chargeable	chargeable	NOUN
acarelar-2263	161	81	,	,	PUNCT
acarelar-2263	161	82	the	the	DET
acarelar-2263	161	83	relevant	relevant	ADJ
acarelar-2263	161	84	tax	tax	NOUN
acarelar-2263	161	85	authority	authority	NOUN
acarelar-2263	161	86	shall	shall	AUX
acarelar-2263	161	87	give	give	VERB
acarelar-2263	161	88	notice	notice	NOUN
acarelar-2263	161	89	of	of	ADP
acarelar-2263	161	90	refusal	refusal	NOUN
acarelar-2263	161	91	to	to	PART
acarelar-2263	161	92	amend	amend	VERB
acarelar-2263	161	93	the	the	DET
acarelar-2263	161	94	assessment	assessment	NOUN
acarelar-2263	161	95	and	and	CCONJ
acarelar-2263	161	96	may	may	AUX
acarelar-2263	161	97	revise	revise	VERB
acarelar-2263	161	98	the	the	DET
acarelar-2263	161	99	assessment	assessment	NOUN
acarelar-2263	161	100	based	base	VERB
acarelar-2263	161	101	on	on	ADP
acarelar-2263	161	102	its	its	PRON
acarelar-2263	161	103	best	good	ADJ
acarelar-2263	161	104	of	of	ADP
acarelar-2263	161	105	judgment.83	judgment.83	PROPN
acarelar-2263	161	106	in	in	ADP
acarelar-2263	161	107	oando	oando	PROPN
acarelar-2263	161	108	v	v	NUM
acarelar-2263	161	109	firs,84	firs,84	VERB
acarelar-2263	161	110	the	the	DET
acarelar-2263	161	111	court	court	NOUN
acarelar-2263	161	112	however	however	ADV
acarelar-2263	161	113	held	hold	VERB
acarelar-2263	161	114	;	;	PUNCT
acarelar-2263	161	115	...	...	PUNCT
acarelar-2263	161	116	and	and	CCONJ
acarelar-2263	161	117	the	the	DET
acarelar-2263	161	118	act	act	NOUN
acarelar-2263	161	119	does	do	AUX
acarelar-2263	161	120	not	not	PART
acarelar-2263	161	121	require	require	VERB
acarelar-2263	161	122	a	a	DET
acarelar-2263	161	123	notice	notice	NOUN
acarelar-2263	161	124	of	of	ADP
acarelar-2263	161	125	refusal	refusal	NOUN
acarelar-2263	161	126	to	to	PART
acarelar-2263	161	127	amend	amend	VERB
acarelar-2263	161	128	(	(	PUNCT
acarelar-2263	161	129	nora	nora	PROPN
acarelar-2263	161	130	)	)	PUNCT
acarelar-2263	161	131	from	from	ADP
acarelar-2263	161	132	the	the	DET
acarelar-2263	161	133	tax	tax	NOUN
acarelar-2263	161	134	authorities	authority	NOUN
acarelar-2263	161	135	.	.	PUNCT
acarelar-2263	162	1	therefore	therefore	ADV
acarelar-2263	162	2	nora	nora	PROPN
acarelar-2263	162	3	is	be	AUX
acarelar-2263	162	4	not	not	PART
acarelar-2263	162	5	a	a	DET
acarelar-2263	162	6	requisite	requisite	ADJ
acarelar-2263	162	7	pre	pre	ADJ
acarelar-2263	162	8	-	-	ADJ
acarelar-2263	162	9	action	action	ADJ
acarelar-2263	162	10	protocol	protocol	NOUN
acarelar-2263	162	11	for	for	ADP
acarelar-2263	162	12	appeal	appeal	NOUN
acarelar-2263	162	13	against	against	ADP
acarelar-2263	162	14	assessments	assessment	NOUN
acarelar-2263	162	15	.	.	PUNCT
acarelar-2263	163	1	moreover	moreover	ADV
acarelar-2263	163	2	the	the	DET
acarelar-2263	163	3	delay	delay	NOUN
acarelar-2263	163	4	by	by	ADP
acarelar-2263	163	5	the	the	DET
acarelar-2263	163	6	tax	tax	NOUN
acarelar-2263	163	7	authority	authority	NOUN
acarelar-2263	163	8	to	to	PART
acarelar-2263	163	9	issue	issue	VERB
acarelar-2263	163	10	a	a	DET
acarelar-2263	163	11	nora	nora	NOUN
acarelar-2263	163	12	can	can	AUX
acarelar-2263	163	13	also	also	ADV
acarelar-2263	163	14	be	be	AUX
acarelar-2263	163	15	deemed	deem	VERB
acarelar-2263	163	16	an	an	DET
acarelar-2263	163	17	issuance	issuance	NOUN
acarelar-2263	163	18	of	of	ADP
acarelar-2263	163	19	nora	nora	PROPN
acarelar-2263	163	20	.	.	PUNCT
acarelar-2263	164	1	the	the	DET
acarelar-2263	164	2	position	position	NOUN
acarelar-2263	164	3	therefore	therefore	ADV
acarelar-2263	164	4	,	,	PUNCT
acarelar-2263	164	5	is	be	AUX
acarelar-2263	164	6	that	that	SCONJ
acarelar-2263	164	7	an	an	DET
acarelar-2263	164	8	applicant	applicant	NOUN
acarelar-2263	164	9	may	may	AUX
acarelar-2263	164	10	appeal	appeal	VERB
acarelar-2263	164	11	against	against	ADP
acarelar-2263	164	12	the	the	DET
acarelar-2263	164	13	assessment	assessment	NOUN
acarelar-2263	164	14	or	or	CCONJ
acarelar-2263	164	15	revised	revise	VERB
acarelar-2263	164	16	assessment	assessment	NOUN
acarelar-2263	164	17	where	where	SCONJ
acarelar-2263	164	18	there	there	PRON
acarelar-2263	164	19	is	be	VERB
acarelar-2263	164	20	issuance	issuance	NOUN
acarelar-2263	164	21	of	of	ADP
acarelar-2263	164	22	nora	nora	PROPN
acarelar-2263	164	23	or	or	CCONJ
acarelar-2263	164	24	not	not	PART
acarelar-2263	164	25	within	within	ADP
acarelar-2263	164	26	30	30	NUM
acarelar-2263	164	27	days	day	NOUN
acarelar-2263	164	28	of	of	ADP
acarelar-2263	164	29	the	the	DET
acarelar-2263	164	30	issuance.85	issuance.85	NOUN
acarelar-2263	164	31	in	in	ADP
acarelar-2263	164	32	williams	williams	PROPN
acarelar-2263	164	33	v	v	PROPN
acarelar-2263	164	34	adelaja	adelaja	PROPN
acarelar-2263	164	35	&	&	CCONJ
acarelar-2263	164	36	anor,86	anor,86	PROPN
acarelar-2263	164	37	the	the	DET
acarelar-2263	164	38	court	court	NOUN
acarelar-2263	164	39	welcomed	welcome	VERB
acarelar-2263	164	40	the	the	DET
acarelar-2263	164	41	appeal	appeal	NOUN
acarelar-2263	164	42	against	against	ADP
acarelar-2263	164	43	the	the	DET
acarelar-2263	164	44	tax	tax	NOUN
acarelar-2263	164	45	authority	authority	NOUN
acarelar-2263	164	46	on	on	ADP
acarelar-2263	164	47	the	the	DET
acarelar-2263	164	48	ground	ground	NOUN
acarelar-2263	164	49	that	that	SCONJ
acarelar-2263	164	50	it	it	PRON
acarelar-2263	164	51	failed	fail	VERB
acarelar-2263	164	52	to	to	PART
acarelar-2263	164	53	act	act	VERB
acarelar-2263	164	54	judicially	judicially	ADV
acarelar-2263	164	55	as	as	SCONJ
acarelar-2263	164	56	adequate	adequate	ADJ
acarelar-2263	164	57	opportunity	opportunity	NOUN
acarelar-2263	164	58	was	be	AUX
acarelar-2263	164	59	not	not	PART
acarelar-2263	164	60	afforded	afford	VERB
acarelar-2263	164	61	to	to	ADP
acarelar-2263	164	62	the	the	DET
acarelar-2263	164	63	appellant	appellant	NOUN
acarelar-2263	164	64	when	when	SCONJ
acarelar-2263	164	65	it	it	PRON
acarelar-2263	164	66	unilaterally	unilaterally	ADV
acarelar-2263	164	67	increased	increase	VERB
acarelar-2263	164	68	the	the	DET
acarelar-2263	164	69	chargeable	chargeable	ADJ
acarelar-2263	164	70	income	income	NOUN
acarelar-2263	164	71	without	without	ADP
acarelar-2263	164	72	putting	put	VERB
acarelar-2263	164	73	his	his	PRON
acarelar-2263	164	74	interest	interest	NOUN
acarelar-2263	164	75	into	into	ADP
acarelar-2263	164	76	consideration	consideration	NOUN
acarelar-2263	164	77	.	.	PUNCT
acarelar-2263	165	1	legal	legal	ADJ
acarelar-2263	165	2	practitioners	practitioner	NOUN
acarelar-2263	165	3	should	should	AUX
acarelar-2263	165	4	note	note	VERB
acarelar-2263	165	5	that	that	SCONJ
acarelar-2263	165	6	appeals	appeal	NOUN
acarelar-2263	165	7	may	may	AUX
acarelar-2263	165	8	lie	lie	VERB
acarelar-2263	165	9	to	to	ADP
acarelar-2263	165	10	the	the	DET
acarelar-2263	165	11	state	state	NOUN
acarelar-2263	165	12	high	high	ADJ
acarelar-2263	165	13	court	court	NOUN
acarelar-2263	165	14	or	or	CCONJ
acarelar-2263	165	15	federal	federal	ADJ
acarelar-2263	165	16	high	high	ADJ
acarelar-2263	165	17	court	court	NOUN
acarelar-2263	165	18	as	as	SCONJ
acarelar-2263	165	19	the	the	DET
acarelar-2263	165	20	case	case	NOUN
acarelar-2263	165	21	may	may	AUX
acarelar-2263	165	22	be	be	AUX
acarelar-2263	165	23	and	and	CCONJ
acarelar-2263	165	24	to	to	ADP
acarelar-2263	165	25	the	the	DET
acarelar-2263	165	26	court	court	NOUN
acarelar-2263	165	27	of	of	ADP
acarelar-2263	165	28	appeal	appeal	NOUN
acarelar-2263	165	29	and	and	CCONJ
acarelar-2263	165	30	the	the	DET
acarelar-2263	165	31	supreme	supreme	PROPN
acarelar-2263	165	32	court	court	PROPN
acarelar-2263	165	33	.	.	PUNCT
acarelar-2263	166	1	9	9	X
acarelar-2263	166	2	.	.	X
acarelar-2263	166	3	conclusion	conclusion	NOUN
acarelar-2263	166	4	and	and	CCONJ
acarelar-2263	166	5	recommendations	recommendation	NOUN
acarelar-2263	166	6	legal	legal	ADJ
acarelar-2263	166	7	practitioners	practitioner	NOUN
acarelar-2263	166	8	are	be	AUX
acarelar-2263	166	9	looked	look	VERB
acarelar-2263	166	10	upon	upon	SCONJ
acarelar-2263	166	11	in	in	ADP
acarelar-2263	166	12	the	the	DET
acarelar-2263	166	13	society	society	NOUN
acarelar-2263	166	14	as	as	ADP
acarelar-2263	166	15	being	be	AUX
acarelar-2263	166	16	versed	verse	VERB
acarelar-2263	166	17	in	in	ADP
acarelar-2263	166	18	the	the	DET
acarelar-2263	166	19	knowledge	knowledge	NOUN
acarelar-2263	166	20	of	of	ADP
acarelar-2263	166	21	the	the	DET
acarelar-2263	166	22	law	law	NOUN
acarelar-2263	166	23	.	.	PUNCT
acarelar-2263	167	1	they	they	PRON
acarelar-2263	167	2	are	be	AUX
acarelar-2263	167	3	not	not	PART
acarelar-2263	167	4	expected	expect	VERB
acarelar-2263	167	5	to	to	PART
acarelar-2263	167	6	be	be	AUX
acarelar-2263	167	7	found	find	VERB
acarelar-2263	167	8	among	among	ADP
acarelar-2263	167	9	the	the	DET
acarelar-2263	167	10	law	law	NOUN
acarelar-2263	167	11	breakers	breaker	NOUN
acarelar-2263	167	12	.	.	PUNCT
acarelar-2263	168	1	the	the	DET
acarelar-2263	168	2	expectation	expectation	NOUN
acarelar-2263	168	3	is	be	AUX
acarelar-2263	168	4	that	that	SCONJ
acarelar-2263	168	5	they	they	PRON
acarelar-2263	168	6	will	will	AUX
acarelar-2263	168	7	not	not	PART
acarelar-2263	168	8	be	be	AUX
acarelar-2263	168	9	among	among	ADP
acarelar-2263	168	10	person	person	NOUN
acarelar-2263	168	11	involved	involve	VERB
acarelar-2263	168	12	or	or	CCONJ
acarelar-2263	168	13	associated	associate	VERB
acarelar-2263	168	14	with	with	ADP
acarelar-2263	168	15	problems	problem	NOUN
acarelar-2263	168	16	of	of	ADP
acarelar-2263	168	17	avoidance	avoidance	NOUN
acarelar-2263	168	18	and	and	CCONJ
acarelar-2263	168	19	evasion	evasion	NOUN
acarelar-2263	168	20	of	of	ADP
acarelar-2263	168	21	tax	tax	NOUN
acarelar-2263	168	22	that	that	PRON
acarelar-2263	168	23	have	have	AUX
acarelar-2263	168	24	bedeviled	bedevil	VERB
acarelar-2263	168	25	the	the	DET
acarelar-2263	168	26	nigerian	nigerian	ADJ
acarelar-2263	168	27	tax	tax	NOUN
acarelar-2263	168	28	system	system	NOUN
acarelar-2263	168	29	.	.	PUNCT
acarelar-2263	169	1	legal	legal	ADJ
acarelar-2263	169	2	practitioners	practitioner	NOUN
acarelar-2263	169	3	by	by	ADP
acarelar-2263	169	4	their	their	PRON
acarelar-2263	169	5	very	very	ADJ
acarelar-2263	169	6	training	training	NOUN
acarelar-2263	169	7	should	should	AUX
acarelar-2263	169	8	spearhead	spearhead	VERB
acarelar-2263	169	9	the	the	DET
acarelar-2263	169	10	lead	lead	NOUN
acarelar-2263	169	11	in	in	ADP
acarelar-2263	169	12	the	the	DET
acarelar-2263	169	13	voluntary	voluntary	ADJ
acarelar-2263	169	14	compliance	compliance	NOUN
acarelar-2263	169	15	to	to	ADP
acarelar-2263	169	16	the	the	DET
acarelar-2263	169	17	payment	payment	NOUN
acarelar-2263	169	18	of	of	ADP
acarelar-2263	169	19	tax	tax	NOUN
acarelar-2263	169	20	.	.	PUNCT
acarelar-2263	170	1	the	the	DET
acarelar-2263	170	2	100	100	NUM
acarelar-2263	170	3	%	%	NOUN
acarelar-2263	170	4	compliance	compliance	NOUN
acarelar-2263	170	5	expectation	expectation	NOUN
acarelar-2263	170	6	on	on	ADP
acarelar-2263	170	7	the	the	DET
acarelar-2263	170	8	legal	legal	ADJ
acarelar-2263	170	9	practitioners	practitioner	NOUN
acarelar-2263	170	10	is	be	AUX
acarelar-2263	170	11	one	one	NUM
acarelar-2263	170	12	on	on	ADP
acarelar-2263	170	13	the	the	DET
acarelar-2263	170	14	stipulation	stipulation	NOUN
acarelar-2263	170	15	of	of	ADP
acarelar-2263	170	16	the	the	DET
acarelar-2263	170	17	constitution.87	constitution.87	VERB
acarelar-2263	170	18	legal	legal	ADJ
acarelar-2263	170	19	practitioners	practitioner	NOUN
acarelar-2263	170	20	stand	stand	VERB
acarelar-2263	170	21	a	a	DET
acarelar-2263	170	22	better	well	ADJ
acarelar-2263	170	23	chance	chance	NOUN
acarelar-2263	170	24	to	to	PART
acarelar-2263	170	25	claim	claim	VERB
acarelar-2263	170	26	or	or	CCONJ
acarelar-2263	170	27	ask	ask	VERB
acarelar-2263	170	28	for	for	ADP
acarelar-2263	170	29	allowances	allowance	NOUN
acarelar-2263	170	30	,	,	PUNCT
acarelar-2263	170	31	deductions	deduction	NOUN
acarelar-2263	170	32	and	and	CCONJ
acarelar-2263	170	33	reliefs	relief	NOUN
acarelar-2263	170	34	as	as	SCONJ
acarelar-2263	170	35	provided	provide	VERB
acarelar-2263	170	36	under	under	ADP
acarelar-2263	170	37	the	the	DET
acarelar-2263	170	38	75	75	NUM
acarelar-2263	170	39	capp	capp	X
acarelar-2263	170	40	.	.	PUNCT
acarelar-2263	171	1	c45	c45	NOUN
acarelar-2263	171	2	,	,	PUNCT
acarelar-2263	171	3	laws	law	NOUN
acarelar-2263	171	4	of	of	ADP
acarelar-2263	171	5	the	the	DET
acarelar-2263	171	6	federal	federal	PROPN
acarelar-2263	171	7	republic	republic	PROPN
acarelar-2263	171	8	of	of	ADP
acarelar-2263	171	9	nigeria	nigeria	PROPN
acarelar-2263	171	10	(	(	PUNCT
acarelar-2263	171	11	lfn	lfn	PROPN
acarelar-2263	171	12	)	)	PUNCT
acarelar-2263	171	13	2004	2004	NUM
acarelar-2263	171	14	76	76	NUM
acarelar-2263	171	15	ibid	ibid	NOUN
acarelar-2263	171	16	,	,	PUNCT
acarelar-2263	171	17	s.37	s.37	PROPN
acarelar-2263	171	18	and	and	CCONJ
acarelar-2263	171	19	59	59	NUM
acarelar-2263	171	20	77	77	NUM
acarelar-2263	171	21	cap	cap	NOUN
acarelar-2263	171	22	c49	c49	NOUN
acarelar-2263	171	23	laws	law	NOUN
acarelar-2263	171	24	of	of	ADP
acarelar-2263	171	25	the	the	DET
acarelar-2263	171	26	federal	federal	PROPN
acarelar-2263	171	27	republic	republic	PROPN
acarelar-2263	171	28	of	of	ADP
acarelar-2263	171	29	nigeria	nigeria	PROPN
acarelar-2263	171	30	78	78	NUM
acarelar-2263	171	31	cap	cap	NOUN
acarelar-2263	171	32	t2	t2	NOUN
acarelar-2263	171	33	,	,	PUNCT
acarelar-2263	171	34	laws	law	NOUN
acarelar-2263	171	35	of	of	ADP
acarelar-2263	171	36	the	the	DET
acarelar-2263	171	37	federal	federal	PROPN
acarelar-2263	171	38	republic	republic	PROPN
acarelar-2263	171	39	of	of	ADP
acarelar-2263	171	40	nigeria	nigeria	PROPN
acarelar-2263	171	41	(	(	PUNCT
acarelar-2263	171	42	lfn	lfn	PROPN
acarelar-2263	171	43	)	)	PUNCT
acarelar-2263	171	44	2004	2004	NUM
acarelar-2263	171	45	79	79	NUM
acarelar-2263	171	46	barr	barr	PROPN
acarelar-2263	171	47	.	.	PUNCT
acarelar-2263	172	1	odo	odo	PROPN
acarelar-2263	172	2	v	v	ADP
acarelar-2263	172	3	esirb(supra	esirb(supra	PROPN
acarelar-2263	172	4	)	)	PUNCT
acarelar-2263	172	5	80	80	NUM
acarelar-2263	172	6	pita	pita	NOUN
acarelar-2263	172	7	,	,	PUNCT
acarelar-2263	172	8	2011	2011	NUM
acarelar-2263	172	9	as	as	SCONJ
acarelar-2263	172	10	amended	amend	VERB
acarelar-2263	172	11	,	,	PUNCT
acarelar-2263	172	12	s.58(1)31	s.58(1)31	PROPN
acarelar-2263	172	13	81	81	NUM
acarelar-2263	172	14	ibid	ibid	NOUN
acarelar-2263	172	15	,	,	PUNCT
acarelar-2263	172	16	s.58(2	s.58(2	PROPN
acarelar-2263	172	17	)	)	PUNCT
acarelar-2263	172	18	82	82	NUM
acarelar-2263	172	19	ibid	ibid	NOUN
acarelar-2263	172	20	,	,	PUNCT
acarelar-2263	172	21	s.	s.	PROPN
acarelar-2263	172	22	58	58	NUM
acarelar-2263	172	23	83	83	NUM
acarelar-2263	172	24	ibid	ibid	NOUN
acarelar-2263	172	25	,	,	PUNCT
acarelar-2263	172	26	see	see	VERB
acarelar-2263	172	27	the	the	DET
acarelar-2263	172	28	proviso	proviso	NOUN
acarelar-2263	172	29	,	,	PUNCT
acarelar-2263	172	30	oando	oando	NOUN
acarelar-2263	172	31	v	v	ADP
acarelar-2263	172	32	firs	fir	NOUN
acarelar-2263	172	33	(	(	PUNCT
acarelar-2263	172	34	2011	2011	NUM
acarelar-2263	172	35	)	)	PUNCT
acarelar-2263	173	1	4tlrn	4tlrn	NUM
acarelar-2263	173	2	113	113	NUM
acarelar-2263	173	3	84	84	NUM
acarelar-2263	173	4	supra	supra	ADJ
acarelar-2263	173	5	85	85	NUM
acarelar-2263	173	6	pita	pita	NOUN
acarelar-2263	173	7	,	,	PUNCT
acarelar-2263	173	8	2011	2011	NUM
acarelar-2263	173	9	,	,	PUNCT
acarelar-2263	173	10	s.60	s.60	PROPN
acarelar-2263	173	11	86	86	NUM
acarelar-2263	173	12	1	1	NUM
acarelar-2263	173	13	all	all	PRON
acarelar-2263	173	14	ntc	ntc	VERB
acarelar-2263	173	15	209	209	NUM
acarelar-2263	173	16	at	at	ADP
acarelar-2263	173	17	215	215	NUM
acarelar-2263	173	18	87	87	NUM
acarelar-2263	173	19	cfrn	cfrn	NOUN
acarelar-2263	173	20	,	,	PUNCT
acarelar-2263	173	21	1999	1999	NUM
acarelar-2263	173	22	s	s	VERB
acarelar-2263	173	23	amended	amend	VERB
acarelar-2263	173	24	,	,	PUNCT
acarelar-2263	173	25	s	s	PART
acarelar-2263	173	26	24(f	24(f	NUM
acarelar-2263	173	27	)	)	PUNCT
acarelar-2263	173	28	.	.	PUNCT
acarelar-2263	174	1	this	this	PRON
acarelar-2263	174	2	stipulated	stipulate	VERB
acarelar-2263	174	3	that	that	SCONJ
acarelar-2263	174	4	legal	legal	ADJ
acarelar-2263	174	5	practitioners	practitioner	NOUN
acarelar-2263	174	6	and	and	CCONJ
acarelar-2263	174	7	other	other	ADJ
acarelar-2263	174	8	citizen	citizen	NOUN
acarelar-2263	174	9	to	to	PART
acarelar-2263	174	10	declare	declare	VERB
acarelar-2263	174	11	their	their	PRON
acarelar-2263	174	12	income	income	NOUN
acarelar-2263	174	13	honestly	honestly	ADV
acarelar-2263	174	14	and	and	CCONJ
acarelar-2263	174	15	pay	pay	VERB
acarelar-2263	174	16	his	his	PRON
acarelar-2263	174	17	tax	tax	NOUN
acarelar-2263	174	18	promptly	promptly	ADV
acarelar-2263	174	19	to	to	ADP
acarelar-2263	174	20	the	the	DET
acarelar-2263	174	21	appropriate	appropriate	ADJ
acarelar-2263	174	22	and	and	CCONJ
acarelar-2263	174	23	lawful	lawful	ADJ
acarelar-2263	174	24	agencies	agency	NOUN
acarelar-2263	174	25	.	.	PUNCT
acarelar-2263	175	1	bielu	bielu	NOUN
acarelar-2263	175	2	:	:	PUNCT
acarelar-2263	175	3	tax	tax	NOUN
acarelar-2263	175	4	compliance	compliance	NOUN
acarelar-2263	175	5	by	by	ADP
acarelar-2263	175	6	legal	legal	ADJ
acarelar-2263	175	7	practitioners	practitioner	NOUN
acarelar-2263	175	8	and	and	CCONJ
acarelar-2263	175	9	the	the	DET
acarelar-2263	175	10	attendant	attendant	ADJ
acarelar-2263	175	11	prospects	prospect	NOUN
acarelar-2263	175	12	to	to	ADP
acarelar-2263	175	13	governance	governance	NOUN
acarelar-2263	175	14	in	in	ADP
acarelar-2263	175	15	nigeria	nigeria	PROPN
acarelar-2263	175	16	:	:	PUNCT
acarelar-2263	175	17	a	a	DET
acarelar-2263	175	18	legal	legal	ADJ
acarelar-2263	175	19	appraisal	appraisal	NOUN
acarelar-2263	175	20	page	page	NOUN
acarelar-2263	175	21	|	|	ADP
acarelar-2263	175	22	64	64	NUM
acarelar-2263	175	23	law	law	NOUN
acarelar-2263	175	24	as	as	ADP
acarelar-2263	175	25	in	in	ADP
acarelar-2263	175	26	williams	williams	PROPN
acarelar-2263	175	27	v	v	ADP
acarelar-2263	175	28	regional	regional	ADJ
acarelar-2263	175	29	tax	tax	NOUN
acarelar-2263	175	30	board.88	board.88	NOUN
acarelar-2263	175	31	in	in	ADP
acarelar-2263	175	32	williams	williams	PROPN
acarelar-2263	175	33	v	v	PROPN
acarelar-2263	175	34	adelaja,89	adelaja,89	PROPN
acarelar-2263	175	35	a	a	DET
acarelar-2263	175	36	legal	legal	ADJ
acarelar-2263	175	37	practitioner	practitioner	NOUN
acarelar-2263	175	38	took	take	VERB
acarelar-2263	175	39	advantage	advantage	NOUN
acarelar-2263	175	40	of	of	ADP
acarelar-2263	175	41	his	his	PRON
acarelar-2263	175	42	knowledge	knowledge	NOUN
acarelar-2263	175	43	in	in	ADP
acarelar-2263	175	44	law	law	NOUN
acarelar-2263	175	45	while	while	SCONJ
acarelar-2263	175	46	in	in	ADP
acarelar-2263	175	47	voluntary	voluntary	ADJ
acarelar-2263	175	48	compliance	compliance	NOUN
acarelar-2263	175	49	,	,	PUNCT
acarelar-2263	175	50	fully	fully	ADV
acarelar-2263	175	51	claimed	claim	VERB
acarelar-2263	175	52	deductions	deduction	NOUN
acarelar-2263	175	53	allowable	allowable	ADJ
acarelar-2263	175	54	for	for	ADP
acarelar-2263	175	55	a	a	DET
acarelar-2263	175	56	tax	tax	NOUN
acarelar-2263	175	57	payer	payer	NOUN
acarelar-2263	175	58	.	.	PUNCT
acarelar-2263	176	1	he	he	PRON
acarelar-2263	176	2	succeeded	succeed	VERB
acarelar-2263	176	3	in	in	ADP
acarelar-2263	176	4	getting	get	VERB
acarelar-2263	176	5	the	the	DET
acarelar-2263	176	6	court	court	NOUN
acarelar-2263	176	7	to	to	PART
acarelar-2263	176	8	declare	declare	VERB
acarelar-2263	176	9	that	that	PRON
acarelar-2263	176	10	of	of	ADP
acarelar-2263	176	11	the	the	DET
acarelar-2263	176	12	n600.00	n600.00	NOUN
acarelar-2263	176	13	should	should	AUX
acarelar-2263	176	14	be	be	AUX
acarelar-2263	176	15	deducted	deduct	VERB
acarelar-2263	176	16	as	as	ADP
acarelar-2263	176	17	expenditure	expenditure	NOUN
acarelar-2263	176	18	for	for	ADP
acarelar-2263	176	19	the	the	DET
acarelar-2263	176	20	payment	payment	NOUN
acarelar-2263	176	21	of	of	ADP
acarelar-2263	176	22	his	his	PRON
acarelar-2263	176	23	law	law	NOUN
acarelar-2263	176	24	firm	firm	NOUN
acarelar-2263	176	25	apartment	apartment	NOUN
acarelar-2263	176	26	in	in	ADP
acarelar-2263	176	27	his	his	PRON
acarelar-2263	176	28	own	own	ADJ
acarelar-2263	176	29	house	house	NOUN
acarelar-2263	176	30	before	before	ADP
acarelar-2263	176	31	arriving	arrive	VERB
acarelar-2263	176	32	at	at	ADP
acarelar-2263	176	33	the	the	DET
acarelar-2263	176	34	balance	balance	NOUN
acarelar-2263	176	35	of	of	ADP
acarelar-2263	176	36	profits	profit	NOUN
acarelar-2263	176	37	.	.	PUNCT
acarelar-2263	177	1	again	again	ADV
acarelar-2263	177	2	,	,	PUNCT
acarelar-2263	177	3	in	in	ADP
acarelar-2263	177	4	the	the	DET
acarelar-2263	177	5	case,90	case,90	NOUN
acarelar-2263	177	6	following	follow	VERB
acarelar-2263	177	7	his	his	PRON
acarelar-2263	177	8	insistence	insistence	NOUN
acarelar-2263	177	9	,	,	PUNCT
acarelar-2263	177	10	the	the	DET
acarelar-2263	177	11	court	court	NOUN
acarelar-2263	177	12	voided	void	VERB
acarelar-2263	177	13	another	another	PRON
acarelar-2263	177	14	n186	n186	PROPN
acarelar-2263	177	15	levied	levy	VERB
acarelar-2263	177	16	for	for	ADP
acarelar-2263	177	17	being	be	AUX
acarelar-2263	177	18	illegal	illegal	ADJ
acarelar-2263	177	19	,	,	PUNCT
acarelar-2263	177	20	unconstitutional	unconstitutional	ADJ
acarelar-2263	177	21	and	and	CCONJ
acarelar-2263	177	22	ultra	ultra	ADJ
acarelar-2263	177	23	vires	vis	NOUN
acarelar-2263	177	24	.	.	PUNCT
acarelar-2263	178	1	legal	legal	ADJ
acarelar-2263	178	2	practitioners	practitioner	NOUN
acarelar-2263	178	3	when	when	SCONJ
acarelar-2263	178	4	in	in	ADP
acarelar-2263	178	5	full	full	ADJ
acarelar-2263	178	6	and	and	CCONJ
acarelar-2263	178	7	total	total	ADJ
acarelar-2263	178	8	compliance	compliance	NOUN
acarelar-2263	178	9	with	with	ADP
acarelar-2263	178	10	the	the	DET
acarelar-2263	178	11	payment	payment	NOUN
acarelar-2263	178	12	of	of	ADP
acarelar-2263	178	13	tax	tax	NOUN
acarelar-2263	178	14	must	must	AUX
acarelar-2263	178	15	also	also	ADV
acarelar-2263	178	16	ensure	ensure	VERB
acarelar-2263	178	17	that	that	SCONJ
acarelar-2263	178	18	there	there	PRON
acarelar-2263	178	19	is	be	VERB
acarelar-2263	178	20	commendable	commendable	ADJ
acarelar-2263	178	21	utilization	utilization	NOUN
acarelar-2263	178	22	of	of	ADP
acarelar-2263	178	23	the	the	DET
acarelar-2263	178	24	tax	tax	NOUN
acarelar-2263	178	25	revenue	revenue	NOUN
acarelar-2263	178	26	in	in	ADP
acarelar-2263	178	27	the	the	DET
acarelar-2263	178	28	country	country	NOUN
acarelar-2263	178	29	.	.	PUNCT
acarelar-2263	179	1	when	when	SCONJ
acarelar-2263	179	2	legal	legal	ADJ
acarelar-2263	179	3	practitioners	practitioner	NOUN
acarelar-2263	179	4	take	take	VERB
acarelar-2263	179	5	payment	payment	NOUN
acarelar-2263	179	6	of	of	ADP
acarelar-2263	179	7	tax	tax	NOUN
acarelar-2263	179	8	as	as	ADP
acarelar-2263	179	9	acceptable	acceptable	ADJ
acarelar-2263	179	10	norm	norm	NOUN
acarelar-2263	179	11	or	or	CCONJ
acarelar-2263	179	12	way	way	NOUN
acarelar-2263	179	13	of	of	ADP
acarelar-2263	179	14	life	life	NOUN
acarelar-2263	179	15	in	in	ADP
acarelar-2263	179	16	nigeria	nigeria	PROPN
acarelar-2263	179	17	,	,	PUNCT
acarelar-2263	179	18	they	they	PRON
acarelar-2263	179	19	will	will	AUX
acarelar-2263	179	20	ensure	ensure	VERB
acarelar-2263	179	21	that	that	SCONJ
acarelar-2263	179	22	there	there	PRON
acarelar-2263	179	23	is	be	VERB
acarelar-2263	179	24	good	good	ADJ
acarelar-2263	179	25	use	use	NOUN
acarelar-2263	179	26	into	into	ADP
acarelar-2263	179	27	which	which	PRON
acarelar-2263	179	28	the	the	DET
acarelar-2263	179	29	tax	tax	NOUN
acarelar-2263	179	30	payers	payer	NOUN
acarelar-2263	179	31	’	’	PART
acarelar-2263	179	32	money	money	NOUN
acarelar-2263	179	33	is	be	AUX
acarelar-2263	179	34	put	put	VERB
acarelar-2263	179	35	into	into	ADP
acarelar-2263	179	36	for	for	ADP
acarelar-2263	179	37	the	the	DET
acarelar-2263	179	38	benefit	benefit	NOUN
acarelar-2263	179	39	of	of	ADP
acarelar-2263	179	40	the	the	DET
acarelar-2263	179	41	society	society	NOUN
acarelar-2263	179	42	.	.	PUNCT
acarelar-2263	180	1	with	with	ADP
acarelar-2263	180	2	the	the	DET
acarelar-2263	180	3	acceptance	acceptance	NOUN
acarelar-2263	180	4	,	,	PUNCT
acarelar-2263	180	5	legal	legal	ADJ
acarelar-2263	180	6	practitioners	practitioner	NOUN
acarelar-2263	180	7	will	will	AUX
acarelar-2263	180	8	join	join	VERB
acarelar-2263	180	9	the	the	DET
acarelar-2263	180	10	joint	joint	ADJ
acarelar-2263	180	11	tax	tax	NOUN
acarelar-2263	180	12	board	board	NOUN
acarelar-2263	180	13	to	to	PART
acarelar-2263	180	14	ensure	ensure	VERB
acarelar-2263	180	15	that	that	SCONJ
acarelar-2263	180	16	our	our	PRON
acarelar-2263	180	17	society	society	NOUN
acarelar-2263	180	18	is	be	AUX
acarelar-2263	180	19	a	a	DET
acarelar-2263	180	20	better	well	ADJ
acarelar-2263	180	21	place	place	NOUN
acarelar-2263	180	22	to	to	PART
acarelar-2263	180	23	live	live	VERB
acarelar-2263	180	24	by	by	ADP
acarelar-2263	180	25	all	all	PRON
acarelar-2263	180	26	.	.	PUNCT
acarelar-2263	181	1	for	for	ADP
acarelar-2263	181	2	instance	instance	NOUN
acarelar-2263	181	3	,	,	PUNCT
acarelar-2263	181	4	legal	legal	ADJ
acarelar-2263	181	5	practitioners	practitioner	NOUN
acarelar-2263	181	6	will	will	AUX
acarelar-2263	181	7	ensure	ensure	VERB
acarelar-2263	181	8	that	that	SCONJ
acarelar-2263	181	9	the	the	DET
acarelar-2263	181	10	provisions	provision	NOUN
acarelar-2263	181	11	of	of	ADP
acarelar-2263	181	12	the	the	DET
acarelar-2263	181	13	act91	act91	NOUN
acarelar-2263	181	14	which	which	PRON
acarelar-2263	181	15	stipulates	stipulate	VERB
acarelar-2263	181	16	that	that	SCONJ
acarelar-2263	181	17	a	a	DET
acarelar-2263	181	18	tax	tax	NOUN
acarelar-2263	181	19	clearance	clearance	NOUN
acarelar-2263	181	20	certificate	certificate	NOUN
acarelar-2263	181	21	must	must	AUX
acarelar-2263	181	22	be	be	AUX
acarelar-2263	181	23	produced	produce	VERB
acarelar-2263	181	24	and	and	CCONJ
acarelar-2263	181	25	certified	certify	VERB
acarelar-2263	181	26	by	by	ADP
acarelar-2263	181	27	the	the	DET
acarelar-2263	181	28	relevant	relevant	NOUN
acarelar-2263	181	29	for	for	ADP
acarelar-2263	181	30	the	the	DET
acarelar-2263	181	31	appointment	appointment	NOUN
acarelar-2263	181	32	or	or	CCONJ
acarelar-2263	181	33	election	election	NOUN
acarelar-2263	181	34	into	into	ADP
acarelar-2263	181	35	public	public	ADJ
acarelar-2263	181	36	office	office	NOUN
acarelar-2263	181	37	in	in	ADP
acarelar-2263	181	38	nigeria	nigeria	PROPN
acarelar-2263	181	39	.	.	PUNCT
acarelar-2263	182	1	it	it	PRON
acarelar-2263	182	2	means	mean	VERB
acarelar-2263	182	3	that	that	SCONJ
acarelar-2263	182	4	when	when	SCONJ
acarelar-2263	182	5	there	there	PRON
acarelar-2263	182	6	is	be	VERB
acarelar-2263	182	7	any	any	DET
acarelar-2263	182	8	political	political	ADJ
acarelar-2263	182	9	aspirant	aspirant	NOUN
acarelar-2263	182	10	who	who	PRON
acarelar-2263	182	11	did	do	AUX
acarelar-2263	182	12	not	not	PART
acarelar-2263	182	13	pay	pay	VERB
acarelar-2263	182	14	his	his	PRON
acarelar-2263	182	15	tax	tax	NOUN
acarelar-2263	182	16	correctly	correctly	ADV
acarelar-2263	182	17	and	and	CCONJ
acarelar-2263	182	18	as	as	SCONJ
acarelar-2263	182	19	when	when	SCONJ
acarelar-2263	182	20	due,92	due,92	ADJ
acarelar-2263	182	21	legal	legal	ADJ
acarelar-2263	182	22	practitioners	practitioner	NOUN
acarelar-2263	182	23	should	should	AUX
acarelar-2263	182	24	insist	insist	VERB
acarelar-2263	182	25	that	that	SCONJ
acarelar-2263	182	26	he	he	PRON
acarelar-2263	182	27	be	be	AUX
acarelar-2263	182	28	declared	declare	VERB
acarelar-2263	182	29	to	to	PART
acarelar-2263	182	30	lack	lack	VERB
acarelar-2263	182	31	moral	moral	ADJ
acarelar-2263	182	32	capacity	capacity	NOUN
acarelar-2263	182	33	to	to	PART
acarelar-2263	182	34	occupy	occupy	VERB
acarelar-2263	182	35	a	a	DET
acarelar-2263	182	36	political	political	ADJ
acarelar-2263	182	37	office	office	NOUN
acarelar-2263	182	38	and	and	CCONJ
acarelar-2263	182	39	preside	preside	NOUN
acarelar-2263	182	40	over	over	ADP
acarelar-2263	182	41	the	the	DET
acarelar-2263	182	42	spending	spending	NOUN
acarelar-2263	182	43	of	of	ADP
acarelar-2263	182	44	taxes	taxis	NOUN
acarelar-2263	182	45	paid	pay	VERB
acarelar-2263	182	46	by	by	ADP
acarelar-2263	182	47	law	law	NOUN
acarelar-2263	182	48	abiding	abide	VERB
acarelar-2263	182	49	citizens	citizen	NOUN
acarelar-2263	182	50	.	.	PUNCT
acarelar-2263	183	1	this	this	PRON
acarelar-2263	183	2	will	will	AUX
acarelar-2263	183	3	cause	cause	VERB
acarelar-2263	183	4	everybody	everybody	PRON
acarelar-2263	183	5	to	to	PART
acarelar-2263	183	6	sit	sit	VERB
acarelar-2263	183	7	up	up	ADP
acarelar-2263	183	8	with	with	ADP
acarelar-2263	183	9	respect	respect	NOUN
acarelar-2263	183	10	to	to	ADP
acarelar-2263	183	11	the	the	DET
acarelar-2263	183	12	payment	payment	NOUN
acarelar-2263	183	13	of	of	ADP
acarelar-2263	183	14	tax	tax	NOUN
acarelar-2263	183	15	and	and	CCONJ
acarelar-2263	183	16	this	this	PRON
acarelar-2263	183	17	will	will	AUX
acarelar-2263	183	18	help	help	VERB
acarelar-2263	183	19	the	the	DET
acarelar-2263	183	20	society	society	NOUN
acarelar-2263	183	21	to	to	PART
acarelar-2263	183	22	be	be	AUX
acarelar-2263	183	23	better	well	ADJ
acarelar-2263	183	24	.	.	PUNCT
acarelar-2263	184	1	this	this	PRON
acarelar-2263	184	2	will	will	AUX
acarelar-2263	184	3	help	help	VERB
acarelar-2263	184	4	the	the	DET
acarelar-2263	184	5	country	country	NOUN
acarelar-2263	184	6	to	to	PART
acarelar-2263	184	7	achieve	achieve	VERB
acarelar-2263	184	8	maximum	maximum	ADJ
acarelar-2263	184	9	or	or	CCONJ
acarelar-2263	184	10	total	total	ADJ
acarelar-2263	184	11	tax	tax	NOUN
acarelar-2263	184	12	compliance	compliance	NOUN
acarelar-2263	184	13	.	.	PUNCT
acarelar-2263	185	1	furthermore	furthermore	ADV
acarelar-2263	185	2	,	,	PUNCT
acarelar-2263	185	3	with	with	ADP
acarelar-2263	185	4	legal	legal	ADJ
acarelar-2263	185	5	practitioners	practitioner	NOUN
acarelar-2263	185	6	in	in	ADP
acarelar-2263	185	7	the	the	DET
acarelar-2263	185	8	circle	circle	NOUN
acarelar-2263	185	9	of	of	ADP
acarelar-2263	185	10	citizens	citizen	NOUN
acarelar-2263	185	11	that	that	PRON
acarelar-2263	185	12	complies	comply	VERB
acarelar-2263	185	13	with	with	ADP
acarelar-2263	185	14	payment	payment	NOUN
acarelar-2263	185	15	of	of	ADP
acarelar-2263	185	16	tax	tax	NOUN
acarelar-2263	185	17	,	,	PUNCT
acarelar-2263	185	18	all	all	DET
acarelar-2263	185	19	illegal	illegal	ADJ
acarelar-2263	185	20	tax	tax	NOUN
acarelar-2263	185	21	collections	collection	NOUN
acarelar-2263	185	22	must	must	AUX
acarelar-2263	185	23	stop	stop	VERB
acarelar-2263	185	24	.	.	PUNCT
acarelar-2263	186	1	in	in	ADP
acarelar-2263	186	2	attorney	attorney	NOUN
acarelar-2263	186	3	-	-	PUNCT
acarelar-2263	186	4	general	general	NOUN
acarelar-2263	186	5	of	of	ADP
acarelar-2263	186	6	cross	cross	PROPN
acarelar-2263	186	7	river	river	PROPN
acarelar-2263	186	8	state	state	PROPN
acarelar-2263	186	9	&	&	CCONJ
acarelar-2263	186	10	anor	anor	PROPN
acarelar-2263	186	11	v	v	PROPN
acarelar-2263	186	12	mathew	mathew	PROPN
acarelar-2263	186	13	ojua,93	ojua,93	NOUN
acarelar-2263	186	14	a	a	DET
acarelar-2263	186	15	legal	legal	ADJ
acarelar-2263	186	16	practitioner	practitioner	NOUN
acarelar-2263	186	17	and	and	CCONJ
acarelar-2263	186	18	property	property	NOUN
acarelar-2263	186	19	owner	owner	NOUN
acarelar-2263	186	20	in	in	ADP
acarelar-2263	186	21	ikom	ikom	PROPN
acarelar-2263	186	22	,	,	PUNCT
acarelar-2263	186	23	cross	cross	VERB
acarelar-2263	186	24	river	river	PROPN
acarelar-2263	186	25	state	state	NOUN
acarelar-2263	186	26	of	of	ADP
acarelar-2263	186	27	nigeria	nigeria	PROPN
acarelar-2263	186	28	served	serve	VERB
acarelar-2263	186	29	with	with	ADP
acarelar-2263	186	30	assessment	assessment	NOUN
acarelar-2263	186	31	notices	notice	NOUN
acarelar-2263	186	32	for	for	ADP
acarelar-2263	186	33	payment	payment	NOUN
acarelar-2263	186	34	of	of	ADP
acarelar-2263	186	35	urban	urban	ADJ
acarelar-2263	186	36	development	development	NOUN
acarelar-2263	186	37	tax	tax	NOUN
acarelar-2263	186	38	,	,	PUNCT
acarelar-2263	186	39	tenement	tenement	NOUN
acarelar-2263	186	40	rated	rate	VERB
acarelar-2263	186	41	,	,	PUNCT
acarelar-2263	186	42	sanitation	sanitation	NOUN
acarelar-2263	186	43	levy	levy	NOUN
acarelar-2263	186	44	and	and	CCONJ
acarelar-2263	186	45	refuse	refuse	VERB
acarelar-2263	186	46	collection	collection	NOUN
acarelar-2263	186	47	charges	charge	NOUN
acarelar-2263	186	48	in	in	ADP
acarelar-2263	186	49	respect	respect	NOUN
acarelar-2263	186	50	of	of	ADP
acarelar-2263	186	51	his	his	PRON
acarelar-2263	186	52	properties	property	NOUN
acarelar-2263	186	53	located	locate	VERB
acarelar-2263	186	54	in	in	ADP
acarelar-2263	186	55	ikom	ikom	NOUN
acarelar-2263	186	56	in	in	ADP
acarelar-2263	186	57	2005	2005	NUM
acarelar-2263	186	58	.	.	PUNCT
acarelar-2263	187	1	he	he	PRON
acarelar-2263	187	2	challenged	challenge	VERB
acarelar-2263	187	3	the	the	DET
acarelar-2263	187	4	assessment	assessment	NOUN
acarelar-2263	187	5	as	as	ADP
acarelar-2263	187	6	amounting	amount	VERB
acarelar-2263	187	7	to	to	ADP
acarelar-2263	187	8	double	double	ADJ
acarelar-2263	187	9	taxation	taxation	NOUN
acarelar-2263	187	10	.	.	PUNCT
acarelar-2263	188	1	moreover	moreover	ADV
acarelar-2263	188	2	,	,	PUNCT
acarelar-2263	188	3	legal	legal	ADJ
acarelar-2263	188	4	practitioner	practitioner	NOUN
acarelar-2263	188	5	’s	’s	PART
acarelar-2263	188	6	will	will	AUX
acarelar-2263	188	7	join	join	VERB
acarelar-2263	188	8	in	in	ADP
acarelar-2263	188	9	the	the	DET
acarelar-2263	188	10	education	education	NOUN
acarelar-2263	188	11	and	and	CCONJ
acarelar-2263	188	12	enlightenments	enlightenment	NOUN
acarelar-2263	188	13	which	which	PRON
acarelar-2263	188	14	should	should	AUX
acarelar-2263	188	15	be	be	AUX
acarelar-2263	188	16	made	make	VERB
acarelar-2263	188	17	mandatory	mandatory	ADJ
acarelar-2263	188	18	to	to	PART
acarelar-2263	188	19	encourage	encourage	VERB
acarelar-2263	188	20	every	every	DET
acarelar-2263	188	21	citizen	citizen	NOUN
acarelar-2263	188	22	to	to	PART
acarelar-2263	188	23	build	build	VERB
acarelar-2263	188	24	a	a	DET
acarelar-2263	188	25	culture	culture	NOUN
acarelar-2263	188	26	of	of	ADP
acarelar-2263	188	27	voluntary	voluntary	ADJ
acarelar-2263	188	28	tax	tax	NOUN
acarelar-2263	188	29	compliance	compliance	NOUN
acarelar-2263	188	30	.	.	PUNCT
acarelar-2263	189	1	where	where	SCONJ
acarelar-2263	189	2	legal	legal	ADJ
acarelar-2263	189	3	practitioners	practitioner	NOUN
acarelar-2263	189	4	pay	pay	VERB
acarelar-2263	189	5	taxes	taxis	NOUN
acarelar-2263	189	6	as	as	ADP
acarelar-2263	189	7	and	and	CCONJ
acarelar-2263	189	8	when	when	SCONJ
acarelar-2263	189	9	due	due	ADJ
acarelar-2263	189	10	,	,	PUNCT
acarelar-2263	189	11	they	they	PRON
acarelar-2263	189	12	will	will	AUX
acarelar-2263	189	13	serve	serve	VERB
acarelar-2263	189	14	as	as	ADP
acarelar-2263	189	15	role	role	NOUN
acarelar-2263	189	16	models	model	NOUN
acarelar-2263	189	17	in	in	ADP
acarelar-2263	189	18	attaining	attain	VERB
acarelar-2263	189	19	the	the	DET
acarelar-2263	189	20	culture	culture	NOUN
acarelar-2263	189	21	of	of	ADP
acarelar-2263	189	22	voluntary	voluntary	ADJ
acarelar-2263	189	23	tax	tax	NOUN
acarelar-2263	189	24	compliance	compliance	NOUN
acarelar-2263	189	25	and	and	CCONJ
acarelar-2263	189	26	that	that	PRON
acarelar-2263	189	27	will	will	AUX
acarelar-2263	189	28	render	render	VERB
acarelar-2263	189	29	good	good	ADJ
acarelar-2263	189	30	governance	governance	NOUN
acarelar-2263	189	31	in	in	ADP
acarelar-2263	189	32	the	the	DET
acarelar-2263	189	33	country	country	NOUN
acarelar-2263	189	34	for	for	ADP
acarelar-2263	189	35	better	well	ADJ
acarelar-2263	189	36	living	living	NOUN
acarelar-2263	189	37	of	of	ADP
acarelar-2263	189	38	the	the	DET
acarelar-2263	189	39	people	people	NOUN
acarelar-2263	189	40	of	of	ADP
acarelar-2263	189	41	nigeria	nigeria	PROPN
acarelar-2263	189	42	.	.	PUNCT
acarelar-2263	190	1	legal	legal	ADJ
acarelar-2263	190	2	practitioners	practitioner	NOUN
acarelar-2263	190	3	like	like	ADP
acarelar-2263	190	4	every	every	DET
acarelar-2263	190	5	other	other	ADJ
acarelar-2263	190	6	citizen	citizen	NOUN
acarelar-2263	190	7	in	in	ADP
acarelar-2263	190	8	the	the	DET
acarelar-2263	190	9	country	country	NOUN
acarelar-2263	190	10	has	have	VERB
acarelar-2263	190	11	a	a	DET
acarelar-2263	190	12	duty	duty	NOUN
acarelar-2263	190	13	to	to	PART
acarelar-2263	190	14	pay	pay	VERB
acarelar-2263	190	15	tax	tax	NOUN
acarelar-2263	190	16	as	as	ADP
acarelar-2263	190	17	and	and	CCONJ
acarelar-2263	190	18	when	when	SCONJ
acarelar-2263	190	19	due	due	ADJ
acarelar-2263	190	20	.	.	PUNCT
acarelar-2263	191	1	it	it	PRON
acarelar-2263	191	2	is	be	AUX
acarelar-2263	191	3	only	only	ADV
acarelar-2263	191	4	when	when	SCONJ
acarelar-2263	191	5	legal	legal	ADJ
acarelar-2263	191	6	practitioners	practitioner	NOUN
acarelar-2263	191	7	comply	comply	VERB
acarelar-2263	191	8	with	with	ADP
acarelar-2263	191	9	the	the	DET
acarelar-2263	191	10	provisos	provisos	NOUN
acarelar-2263	191	11	of	of	ADP
acarelar-2263	191	12	the	the	DET
acarelar-2263	191	13	tax	tax	NOUN
acarelar-2263	191	14	laws	law	NOUN
acarelar-2263	191	15	,	,	PUNCT
acarelar-2263	191	16	that	that	SCONJ
acarelar-2263	191	17	they	they	PRON
acarelar-2263	191	18	can	can	AUX
acarelar-2263	191	19	claim	claim	VERB
acarelar-2263	191	20	rights	right	NOUN
acarelar-2263	191	21	and	and	CCONJ
acarelar-2263	191	22	privileges	privilege	NOUN
acarelar-2263	191	23	like	like	ADP
acarelar-2263	191	24	deductions	deduction	NOUN
acarelar-2263	191	25	allowances	allowance	NOUN
acarelar-2263	191	26	and	and	CCONJ
acarelar-2263	191	27	reliefs	relief	NOUN
acarelar-2263	191	28	under	under	ADP
acarelar-2263	191	29	the	the	DET
acarelar-2263	191	30	tax	tax	NOUN
acarelar-2263	191	31	law	law	NOUN
acarelar-2263	191	32	.	.	PUNCT
acarelar-2263	192	1	legal	legal	ADJ
acarelar-2263	192	2	practitioners	practitioner	NOUN
acarelar-2263	192	3	in	in	ADP
acarelar-2263	192	4	order	order	NOUN
acarelar-2263	192	5	to	to	PART
acarelar-2263	192	6	pay	pay	VERB
acarelar-2263	192	7	the	the	DET
acarelar-2263	192	8	correct	correct	ADJ
acarelar-2263	192	9	tax	tax	NOUN
acarelar-2263	192	10	should	should	AUX
acarelar-2263	192	11	always	always	ADV
acarelar-2263	192	12	keep	keep	VERB
acarelar-2263	192	13	record	record	NOUN
acarelar-2263	192	14	or	or	CCONJ
acarelar-2263	192	15	accounts	account	NOUN
acarelar-2263	192	16	of	of	ADP
acarelar-2263	192	17	their	their	PRON
acarelar-2263	192	18	incomes	income	NOUN
acarelar-2263	192	19	and	and	CCONJ
acarelar-2263	192	20	file	file	VERB
acarelar-2263	192	21	returns	return	NOUN
acarelar-2263	192	22	of	of	ADP
acarelar-2263	192	23	their	their	PRON
acarelar-2263	192	24	income	income	NOUN
acarelar-2263	192	25	with	with	ADP
acarelar-2263	192	26	the	the	DET
acarelar-2263	192	27	relevant	relevant	ADJ
acarelar-2263	192	28	tax	tax	NOUN
acarelar-2263	192	29	authority	authority	NOUN
acarelar-2263	192	30	promptly	promptly	ADV
acarelar-2263	192	31	.	.	PUNCT
acarelar-2263	193	1	a	a	DET
acarelar-2263	193	2	legal	legal	ADJ
acarelar-2263	193	3	practitioner	practitioner	NOUN
acarelar-2263	193	4	can	can	AUX
acarelar-2263	193	5	only	only	ADV
acarelar-2263	193	6	challenge	challenge	VERB
acarelar-2263	193	7	the	the	DET
acarelar-2263	193	8	assessment	assessment	NOUN
acarelar-2263	193	9	coming	come	VERB
acarelar-2263	193	10	from	from	ADP
acarelar-2263	193	11	the	the	DET
acarelar-2263	193	12	relevant	relevant	ADJ
acarelar-2263	193	13	tax	tax	NOUN
acarelar-2263	193	14	authority	authority	NOUN
acarelar-2263	193	15	after	after	SCONJ
acarelar-2263	193	16	he	he	PRON
acarelar-2263	193	17	has	have	AUX
acarelar-2263	193	18	filed	file	VERB
acarelar-2263	193	19	his	his	PRON
acarelar-2263	193	20	tax	tax	NOUN
acarelar-2263	193	21	returns	return	NOUN
acarelar-2263	193	22	as	as	ADP
acarelar-2263	193	23	and	and	CCONJ
acarelar-2263	193	24	when	when	SCONJ
acarelar-2263	193	25	due	due	ADJ
acarelar-2263	193	26	.	.	PUNCT
acarelar-2263	194	1	failure	failure	NOUN
acarelar-2263	194	2	by	by	ADP
acarelar-2263	194	3	the	the	DET
acarelar-2263	194	4	legal	legal	ADJ
acarelar-2263	194	5	practitioner	practitioner	NOUN
acarelar-2263	194	6	to	to	PART
acarelar-2263	194	7	file	file	VERB
acarelar-2263	194	8	his	his	PRON
acarelar-2263	194	9	tax	tax	NOUN
acarelar-2263	194	10	returns	return	NOUN
acarelar-2263	194	11	as	as	ADP
acarelar-2263	194	12	and	and	CCONJ
acarelar-2263	194	13	when	when	SCONJ
acarelar-2263	194	14	due	due	ADJ
acarelar-2263	194	15	will	will	AUX
acarelar-2263	194	16	create	create	VERB
acarelar-2263	194	17	an	an	DET
acarelar-2263	194	18	avoidable	avoidable	ADJ
acarelar-2263	194	19	opportunity	opportunity	NOUN
acarelar-2263	194	20	for	for	ADP
acarelar-2263	194	21	the	the	DET
acarelar-2263	194	22	appropriate	appropriate	ADJ
acarelar-2263	194	23	tax	tax	NOUN
acarelar-2263	194	24	authority	authority	NOUN
acarelar-2263	194	25	to	to	PART
acarelar-2263	194	26	assess	assess	VERB
acarelar-2263	194	27	the	the	DET
acarelar-2263	194	28	legal	legal	ADJ
acarelar-2263	194	29	practitioner	practitioner	NOUN
acarelar-2263	194	30	based	base	VERB
acarelar-2263	194	31	on	on	ADP
acarelar-2263	194	32	a	a	DET
acarelar-2263	194	33	best	good	ADJ
acarelar-2263	194	34	of	of	ADP
acarelar-2263	194	35	judgment	judgment	NOUN
acarelar-2263	194	36	.	.	PUNCT
acarelar-2263	195	1	where	where	SCONJ
acarelar-2263	195	2	the	the	DET
acarelar-2263	195	3	legal	legal	ADJ
acarelar-2263	195	4	practitioner	practitioner	NOUN
acarelar-2263	195	5	is	be	AUX
acarelar-2263	195	6	wrongly	wrongly	ADV
acarelar-2263	195	7	assessed	assess	VERB
acarelar-2263	195	8	,	,	PUNCT
acarelar-2263	195	9	legal	legal	ADJ
acarelar-2263	195	10	practitioner	practitioner	NOUN
acarelar-2263	195	11	conversant	conversant	NOUN
acarelar-2263	195	12	with	with	ADP
acarelar-2263	195	13	the	the	DET
acarelar-2263	195	14	stipulations	stipulation	NOUN
acarelar-2263	195	15	of	of	ADP
acarelar-2263	195	16	the	the	DET
acarelar-2263	195	17	tax	tax	NOUN
acarelar-2263	195	18	laws	law	NOUN
acarelar-2263	195	19	should	should	AUX
acarelar-2263	195	20	challenge	challenge	VERB
acarelar-2263	195	21	the	the	DET
acarelar-2263	195	22	action	action	NOUN
acarelar-2263	195	23	.	.	PUNCT
acarelar-2263	196	1	compliance	compliance	NOUN
acarelar-2263	196	2	with	with	ADP
acarelar-2263	196	3	the	the	DET
acarelar-2263	196	4	relevant	relevant	ADJ
acarelar-2263	196	5	tax	tax	NOUN
acarelar-2263	196	6	laws	law	NOUN
acarelar-2263	196	7	by	by	ADP
acarelar-2263	196	8	the	the	DET
acarelar-2263	196	9	legal	legal	ADJ
acarelar-2263	196	10	practitioner	practitioner	NOUN
acarelar-2263	196	11	will	will	AUX
acarelar-2263	196	12	help	help	VERB
acarelar-2263	196	13	build	build	VERB
acarelar-2263	196	14	a	a	DET
acarelar-2263	196	15	compliance	compliance	NOUN
acarelar-2263	196	16	culture	culture	NOUN
acarelar-2263	196	17	in	in	ADP
acarelar-2263	196	18	nigeria	nigeria	PROPN
acarelar-2263	196	19	.	.	PUNCT
acarelar-2263	197	1	when	when	SCONJ
acarelar-2263	197	2	legal	legal	ADJ
acarelar-2263	197	3	practitioner	practitioner	NOUN
acarelar-2263	197	4	pays	pay	VERB
acarelar-2263	197	5	tax	tax	NOUN
acarelar-2263	197	6	as	as	ADP
acarelar-2263	197	7	and	and	CCONJ
acarelar-2263	197	8	when	when	SCONJ
acarelar-2263	197	9	due	due	ADJ
acarelar-2263	197	10	,	,	PUNCT
acarelar-2263	197	11	he	he	PRON
acarelar-2263	197	12	stands	stand	VERB
acarelar-2263	197	13	a	a	DET
acarelar-2263	197	14	better	well	ADJ
acarelar-2263	197	15	chance	chance	NOUN
acarelar-2263	197	16	to	to	PART
acarelar-2263	197	17	ensure	ensure	VERB
acarelar-2263	197	18	good	good	ADJ
acarelar-2263	197	19	governance	governance	NOUN
acarelar-2263	197	20	and	and	CCONJ
acarelar-2263	197	21	utilization	utilization	NOUN
acarelar-2263	197	22	of	of	ADP
acarelar-2263	197	23	tax	tax	NOUN
acarelar-2263	197	24	payers	payer	NOUN
acarelar-2263	197	25	’	’	PART
acarelar-2263	197	26	money	money	NOUN
acarelar-2263	197	27	in	in	ADP
acarelar-2263	197	28	nigeria	nigeria	PROPN
acarelar-2263	197	29	.	.	PUNCT
acarelar-2263	198	1	above	above	ADP
acarelar-2263	198	2	all	all	PRON
acarelar-2263	198	3	,	,	PUNCT
acarelar-2263	198	4	legal	legal	ADJ
acarelar-2263	198	5	practitioner	practitioner	NOUN
acarelar-2263	198	6	who	who	PRON
acarelar-2263	198	7	pays	pay	VERB
acarelar-2263	198	8	his	his	PRON
acarelar-2263	198	9	tax	tax	NOUN
acarelar-2263	198	10	as	as	ADP
acarelar-2263	198	11	and	and	CCONJ
acarelar-2263	198	12	when	when	SCONJ
acarelar-2263	198	13	due	due	ADJ
acarelar-2263	198	14	,	,	PUNCT
acarelar-2263	198	15	are	be	AUX
acarelar-2263	198	16	harbinger	harbinger	NOUN
acarelar-2263	198	17	of	of	ADP
acarelar-2263	198	18	culture	culture	NOUN
acarelar-2263	198	19	of	of	ADP
acarelar-2263	198	20	tax	tax	NOUN
acarelar-2263	198	21	compliance	compliance	NOUN
acarelar-2263	198	22	by	by	ADP
acarelar-2263	198	23	all	all	PRON
acarelar-2263	198	24	and	and	CCONJ
acarelar-2263	198	25	sundry	sundry	ADJ
acarelar-2263	198	26	in	in	ADP
acarelar-2263	198	27	nigeria	nigeria	PROPN
acarelar-2263	198	28	.	.	PUNCT
acarelar-2263	199	1	sensitization	sensitization	NOUN
acarelar-2263	199	2	and	and	CCONJ
acarelar-2263	199	3	orientation	orientation	NOUN
acarelar-2263	199	4	is	be	AUX
acarelar-2263	199	5	imperative	imperative	ADJ
acarelar-2263	199	6	for	for	ADP
acarelar-2263	199	7	legal	legal	ADJ
acarelar-2263	199	8	practitioners	practitioner	NOUN
acarelar-2263	199	9	on	on	ADP
acarelar-2263	199	10	the	the	DET
acarelar-2263	199	11	importance	importance	NOUN
acarelar-2263	199	12	of	of	ADP
acarelar-2263	199	13	participation	participation	NOUN
acarelar-2263	199	14	in	in	ADP
acarelar-2263	199	15	tax	tax	NOUN
acarelar-2263	199	16	matters	matter	NOUN
acarelar-2263	199	17	.	.	PUNCT
acarelar-2263	200	1	the	the	DET
acarelar-2263	200	2	need	need	NOUN
acarelar-2263	200	3	becomes	become	VERB
acarelar-2263	200	4	more	more	ADV
acarelar-2263	200	5	emphasized	emphasize	VERB
acarelar-2263	200	6	now	now	ADV
acarelar-2263	200	7	that	that	SCONJ
acarelar-2263	200	8	the	the	DET
acarelar-2263	200	9	country	country	NOUN
acarelar-2263	200	10	is	be	AUX
acarelar-2263	200	11	struggling	struggle	VERB
acarelar-2263	200	12	to	to	PART
acarelar-2263	200	13	shift	shift	VERB
acarelar-2263	200	14	from	from	ADP
acarelar-2263	200	15	overdependence	overdependence	NOUN
acarelar-2263	200	16	on	on	ADP
acarelar-2263	200	17	oil	oil	NOUN
acarelar-2263	200	18	revenue	revenue	NOUN
acarelar-2263	200	19	to	to	PART
acarelar-2263	200	20	tax	tax	NOUN
acarelar-2263	200	21	revenue	revenue	NOUN
acarelar-2263	200	22	.	.	PUNCT
acarelar-2263	201	1	a	a	DET
acarelar-2263	201	2	well	well	ADV
acarelar-2263	201	3	sensitized	sensitize	VERB
acarelar-2263	201	4	legal	legal	ADJ
acarelar-2263	201	5	practitioners	practitioner	NOUN
acarelar-2263	201	6	will	will	AUX
acarelar-2263	201	7	certainly	certainly	ADV
acarelar-2263	201	8	become	become	VERB
acarelar-2263	201	9	models	model	NOUN
acarelar-2263	201	10	to	to	ADP
acarelar-2263	201	11	the	the	DET
acarelar-2263	201	12	society	society	NOUN
acarelar-2263	201	13	on	on	ADP
acarelar-2263	201	14	the	the	DET
acarelar-2263	201	15	fundamentals	fundamental	NOUN
acarelar-2263	201	16	and	and	CCONJ
acarelar-2263	201	17	culture	culture	NOUN
acarelar-2263	201	18	of	of	ADP
acarelar-2263	201	19	tax	tax	NOUN
acarelar-2263	201	20	compliance	compliance	NOUN
acarelar-2263	201	21	.	.	PUNCT
acarelar-2263	202	1	their	their	PRON
acarelar-2263	202	2	stand	stand	NOUN
acarelar-2263	202	3	will	will	AUX
acarelar-2263	202	4	become	become	VERB
acarelar-2263	202	5	a	a	DET
acarelar-2263	202	6	challenge	challenge	NOUN
acarelar-2263	202	7	to	to	ADP
acarelar-2263	202	8	the	the	DET
acarelar-2263	202	9	political	political	ADJ
acarelar-2263	202	10	class	class	NOUN
acarelar-2263	202	11	which	which	PRON
acarelar-2263	202	12	will	will	AUX
acarelar-2263	202	13	be	be	AUX
acarelar-2263	202	14	forced	force	VERB
acarelar-2263	202	15	to	to	PART
acarelar-2263	202	16	stick	stick	VERB
acarelar-2263	202	17	to	to	ADP
acarelar-2263	202	18	the	the	DET
acarelar-2263	202	19	laid	lay	VERB
acarelar-2263	202	20	down	down	ADP
acarelar-2263	202	21	rules	rule	NOUN
acarelar-2263	202	22	in	in	ADP
acarelar-2263	202	23	taxing	tax	VERB
acarelar-2263	202	24	,	,	PUNCT
acarelar-2263	202	25	collecting	collecting	NOUN
acarelar-2263	202	26	and	and	CCONJ
acarelar-2263	202	27	utilization	utilization	NOUN
acarelar-2263	202	28	of	of	ADP
acarelar-2263	202	29	the	the	DET
acarelar-2263	202	30	tax	tax	NOUN
acarelar-2263	202	31	revenue	revenue	NOUN
acarelar-2263	202	32	.	.	PUNCT
acarelar-2263	203	1	legal	legal	ADJ
acarelar-2263	203	2	practitioners	practitioner	NOUN
acarelar-2263	203	3	should	should	AUX
acarelar-2263	203	4	as	as	ADP
acarelar-2263	203	5	a	a	DET
acarelar-2263	203	6	matter	matter	NOUN
acarelar-2263	203	7	of	of	ADP
acarelar-2263	203	8	urgency	urgency	NOUN
acarelar-2263	203	9	keep	keep	VERB
acarelar-2263	203	10	records	record	NOUN
acarelar-2263	203	11	of	of	ADP
acarelar-2263	203	12	their	their	PRON
acarelar-2263	203	13	income	income	NOUN
acarelar-2263	203	14	,	,	PUNCT
acarelar-2263	203	15	this	this	PRON
acarelar-2263	203	16	will	will	AUX
acarelar-2263	203	17	help	help	VERB
acarelar-2263	203	18	them	they	PRON
acarelar-2263	203	19	to	to	PART
acarelar-2263	203	20	file	file	VERB
acarelar-2263	203	21	their	their	PRON
acarelar-2263	203	22	tax	tax	NOUN
acarelar-2263	203	23	returns	return	NOUN
acarelar-2263	203	24	to	to	ADP
acarelar-2263	203	25	the	the	DET
acarelar-2263	203	26	relevant	relevant	ADJ
acarelar-2263	203	27	tax	tax	NOUN
acarelar-2263	203	28	authority	authority	NOUN
acarelar-2263	203	29	and	and	CCONJ
acarelar-2263	203	30	pay	pay	VERB
acarelar-2263	203	31	their	their	PRON
acarelar-2263	203	32	tax	tax	NOUN
acarelar-2263	203	33	as	as	ADP
acarelar-2263	203	34	and	and	CCONJ
acarelar-2263	203	35	when	when	SCONJ
acarelar-2263	203	36	due	due	ADJ
acarelar-2263	203	37	,	,	PUNCT
acarelar-2263	203	38	insist	insist	VERB
acarelar-2263	203	39	on	on	ADP
acarelar-2263	203	40	taking	take	VERB
acarelar-2263	203	41	advantage	advantage	NOUN
acarelar-2263	203	42	of	of	ADP
acarelar-2263	203	43	the	the	DET
acarelar-2263	203	44	reliefs	relief	NOUN
acarelar-2263	203	45	and	and	CCONJ
acarelar-2263	203	46	other	other	ADJ
acarelar-2263	203	47	allowable	allowable	ADJ
acarelar-2263	203	48	deductions	deduction	NOUN
acarelar-2263	203	49	under	under	ADP
acarelar-2263	203	50	the	the	DET
acarelar-2263	203	51	law	law	NOUN
acarelar-2263	203	52	to	to	PART
acarelar-2263	203	53	reduce	reduce	VERB
acarelar-2263	203	54	the	the	DET
acarelar-2263	203	55	amount	amount	NOUN
acarelar-2263	203	56	to	to	PART
acarelar-2263	203	57	be	be	AUX
acarelar-2263	203	58	paid	pay	VERB
acarelar-2263	203	59	.	.	PUNCT
acarelar-2263	204	1	with	with	ADP
acarelar-2263	204	2	this	this	PRON
acarelar-2263	204	3	the	the	DET
acarelar-2263	204	4	opportunity	opportunity	NOUN
acarelar-2263	204	5	for	for	ADP
acarelar-2263	204	6	taxing	tax	VERB
acarelar-2263	204	7	them	they	PRON
acarelar-2263	204	8	on	on	ADP
acarelar-2263	204	9	best	good	ADJ
acarelar-2263	204	10	of	of	ADP
acarelar-2263	204	11	judgment	judgment	NOUN
acarelar-2263	204	12	or	or	CCONJ
acarelar-2263	204	13	blanket	blanket	NOUN
acarelar-2263	204	14	assessment	assessment	NOUN
acarelar-2263	204	15	will	will	AUX
acarelar-2263	204	16	be	be	AUX
acarelar-2263	204	17	avoided	avoid	VERB
acarelar-2263	204	18	.	.	PUNCT
acarelar-2263	205	1	88	88	NUM
acarelar-2263	205	2	supra	supra	PROPN
acarelar-2263	205	3	89	89	NUM
acarelar-2263	205	4	supra	supra	PROPN
acarelar-2263	205	5	90	90	NUM
acarelar-2263	205	6	supra	supra	PROPN
acarelar-2263	205	7	91	91	NUM
acarelar-2263	205	8	pta	pta	NOUN
acarelar-2263	205	9	,	,	PUNCT
acarelar-2263	205	10	2011	2011	NUM
acarelar-2263	205	11	,	,	PUNCT
acarelar-2263	205	12	s.85(4	s.85(4	NOUN
acarelar-2263	205	13	)	)	PUNCT
acarelar-2263	205	14	(	(	PUNCT
acarelar-2263	205	15	5	5	X
acarelar-2263	205	16	)	)	PUNCT
acarelar-2263	205	17	92	92	NUM
acarelar-2263	205	18	gwatawa	gwatawa	PROPN
acarelar-2263	205	19	&	&	CCONJ
acarelar-2263	205	20	anor	anor	PROPN
acarelar-2263	205	21	v	v	PROPN
acarelar-2263	205	22	balawai	balawai	PROPN
acarelar-2263	205	23	&	&	CCONJ
acarelar-2263	205	24	ors	ors	PROPN
acarelar-2263	205	25	,	,	PUNCT
acarelar-2263	205	26	4	4	NUM
acarelar-2263	205	27	all	all	PRON
acarelar-2263	205	28	ntc	ntc	PROPN
acarelar-2263	205	29	299	299	NUM
acarelar-2263	205	30	,	,	PUNCT
acarelar-2263	205	31	oyaleke	oyaleke	VERB
acarelar-2263	205	32	v	v	ADP
acarelar-2263	205	33	alamu	alamu	PROPN
acarelar-2263	205	34	&	&	CCONJ
acarelar-2263	205	35	anor	anor	PROPN
acarelar-2263	205	36	,	,	PUNCT
acarelar-2263	205	37	4	4	NUM
acarelar-2263	205	38	all	all	PRON
acarelar-2263	205	39	ntc	ntc	NOUN
acarelar-2263	205	40	89	89	NUM
acarelar-2263	205	41	,	,	PUNCT
acarelar-2263	205	42	and	and	CCONJ
acarelar-2263	205	43	ango	ango	PROPN
acarelar-2263	205	44	v	v	PROPN
acarelar-2263	205	45	achida	achida	PROPN
acarelar-2263	205	46	,	,	PUNCT
acarelar-2263	205	47	4	4	NUM
acarelar-2263	205	48	all	all	PRON
acarelar-2263	205	49	ntc	ntc	VERB
acarelar-2263	205	50	161	161	NUM
acarelar-2263	205	51	93	93	NUM
acarelar-2263	205	52	7	7	NUM
acarelar-2263	205	53	all	all	DET
acarelar-2263	205	54	ntc	ntc	VERB
acarelar-2263	205	55	167	167	NUM