CJN warns against double taxation

She stated this yesterday at the two-day stakeholders’ conference on tax dispute resolution in Nigeria, with the theme, ‘Deepening Stakeholder Buy-in and Fast Tracking Tax Dispute Resolution in Nigeria’,  jointly organised by the Nigerian Institute of Advanced Legal Studies (NIALS) and TAT at the Transcorp Hotel, Abuja.The CJN who was the chairman of the occasion […]

She stated this yesterday at the two-day stakeholders’ conference on tax dispute resolution in Nigeria, with the theme, ‘Deepening Stakeholder Buy-in and Fast Tracking Tax Dispute Resolution in Nigeria’,  jointly organised by the Nigerian Institute of Advanced Legal Studies (NIALS) and TAT at the Transcorp Hotel, Abuja.
The CJN who was the chairman of the occasion and represented by Justice John Fabiyi JSC, noted that in other climes, revenues generated from taxation usually constitute a bulk of the state’s revenue, adding that the same must also be the position in Nigeria.
Others present at the conference included Justice Mary Peter Odili, Prof. Deji Adekunle, Director General NIALS, Justices of the Court of Appeal and Federal High Court judges, Barrister Abraham Ndana Yisa and Alhaji Kabiru Mashi, acting chairman Federal Inland Revenue Service (FIRS).
The Chairman, Tax Appeal Tribunal (TAT), Barrister Abraham Ndana Yisa, in his address said the tribunal has disposed of 212 appeals since its establishment in 2010.
He said the TAT commenced operations and sitting sometime in August 2010 at eight locations spread across the six geo-political zones namely Ibadan, Benin, Enugu, Kaduna, Jos, Bauchi as well as Lagos and Abuja.
Prof. Adekunle said that TAT’s mission is to resolve tax disputes on a basis that is fair, flexible, speedy, convenient and affordable, with a view to promoting public confidence and enhancing voluntary compliance with tax laws.
TAT case flow management system, according to him, is robust and geared towards, quick, easy and efficient discharge of complaints filed before the tribunal.
He said that since inception, “431 appeals have been filed before the tribunal by tax authorities and tax payers. The tribunal has disposed of 212 of these appeals, while as at today, 219 appeals are pending before the tribunals.”
He said appeals against the substance of the decisions of the tribunals have occurred in less than 5% of the decisions pronounced by them.
“This, to our mind, presents eloquent testimony of stakeholder confidence in the capacity of the tribunals to deliver on their mandate to the satisfaction of taxpayers and tax authorities alike,” he said.