Tax Appeal Tribunal Overseas 10 Cases Worth N456. 6m -Chairman

The North Central Zone of the Tax Appeal Tribunal said it has made a remarkable progress in the adjudication of tax related disputes, even as it reveals that it has handled and dispensed 10 cases with a total tax value of about N456,659,529 Four Hundred And Fifty Six Million, Six Hundred And Fifty Nine Thousand Five Hundred And Twenty Nine Naira Presently.

Chairman of the Tribunal, North Central Zone, Hon Richard Umar Bala, who disclosed this at the stakeholders’ sensitization forum held Crispan Hotel Area of Jos South Local Government of Plateau state, added that the tribunal are also adjucating on Eight pending cases of a total tax liability of about (N 952,520,546.41) Nine Hundred And Fifty Two Million, Five Hundred And Twenty Thousand, Five Hundred And Forty Six Naira Forty -One Kobo.

He said: “This is just a drop in the ocean. We have the capacity to do more in an expeditious and fair manner, hence the rationale for this sensitization exercise involving all stakeholders”.

He lamented that, The Corona Virus pandemic significantly devastated the world between 2019 and 2020 stalled the dispensation of justice in various courts and Tribunals across the country including activities of tax Appeal Tribunal.

Adding "The Tribunal had its inaugural sitting on the 20th November, 2018 with the Executive Governor of Plateau State ably represented by the Chairman, Plateau State Internal Revenue Service, Mr Dashe Arlat at the Tribunal premises at No. 13 Wamba Road, Tudun Wada GRA of Jos North Local Government Area of Plateau State.” he said.

The Tax Appeal Tribunal is establihed by the Federal Government of Nigeria pursuant to Section 59 of the Federal Inland Revenue Service (Establishment) Act 2007, with a mandate to settle disputes between agerieved Tax payers and Tax Authorities, as part of the ongoing reforms in tax administration.

“The need to reduce the incidence of tax evasion while ensuring fairness, tranparency and engendering public confidence in the tax system in the main Provides the basis for the establishment of the Tax Appeal Tribunal.

“The importance of tax appeal as a component of an effective tax adminstration system can never be over-emphasized. This is because an ideal tax system should necessarily offer a multi layered objection and appeal process that compels the Complainant to go through a mechanism before gaining access to the regular courts system.

“The Appeal Tribunal has powers to adjudicate over disputes arising from the following tax laws: Companies Income Tax Act, CAP 60 LEN 1990, b. Personal Income Tax Act No 104, 1993, Petroleum Profit Tax Act CAP 354 LEN 1990, Value Added Tax Act No 102 1993, Capital Gains Tax Act CAP. 42 LFN 21990.

As well as any other laws that may be made from time to time by the Nat onal Assembly.” The Tribunal’s jurisdiction also covers any other law for the assessment, collection and accounting of revenue accruable to the Government of the Federation as may be made by the National Assembly from time to time or regulations incidental to those laws, which confers power, duty and obligation on the Federal inland Revenue Service. He added.

“Others include laws imposing taxes and levies with the Federal Capital Territory, laws unposing collection of taxes, fees and levies collected by government agencies and compames, Including signature bonus, pipeline fees, penalty for gas flared, depot levies and licenses, fees for cil exploration license oil mining lease, oil production license, royalties, rents (productive and non praductive), fees for licenses to operate drilling rigs, fees for oil pipeline censes, haulage fees and all other fees prevalent in the oil and gas industry.

The Tribunals located in each of the six (6) geo- political zones of Nigeria, North East, North West, North Central, South East, South West and South zones, as welt as Abuja and Lagos making up eight 8) zones However the Lagos zone is divided into three (3) dstinct panels cons sting of fve (5) members each includes @ chairman.

The Trbunal’s mission is to resolve tax disputes on a basis that is fair and impartial, flexible and speedy convenent and affordable, with a view to Promoting public confidence and voluntary compliance with tax laws. Our aim is to be fair and transparent, but firm in our decisions.The jurisdiction of the North Centra Zone covers Nasarawa, Niger and Plateau States As stakeholders within the jurisdiction.

There is the need to be sensitized and to have a firsthand knowledge of the Tribunal and its mission. He further buttress.

“The present crop of members of the Tax Appeal Tribunal were inaugurated by the Hon. Minister of Finance Budget and National planning, Hayjlya Zainab Shamsuna Ahmed, on the 5th of November 2018 and the North Central Zone had its inaugural sitting on the 20” of November, 2018 at its Tribunal at No. 13 Wamba Road Tudun Wada GRA Jos, Plateau State Since our assumption of office.

"The Tribunal has handled and dispensed with 10 cases with a total tax value of about N456,659,529 Four Hundred And Fifty Six Million, Six Hundred And FiftyNine Thousand Five Hundred And Twenty Nine Naira Presently we are also adjucating on Eight pending cases wth a total tax liability of about (N 952,520,546.41) Nine Hundred And F fty Two Million, Five Hundred And Twenty Thousand,Five Hundred And Forty Six Naira Forty -One Kobo”. He concluded.