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Tax Enforcement and Litigation

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Nigerian Taxation

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Objectives

In this chapter, our target will be

  1. i.

    to expose the readers to various common practices and procedures in tax enforcement and litigation in Nigeria

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Notes

  1. 1.

    See Section 23 Tax Administration (Self Assessment) Regulations, 2011.

  2. 2.

    See Section 24, ibid.

  3. 3.

    Section 25, ibid.

  4. 4.

    Section 33 (a–e), ibid.

  5. 5.

    Section 77 CITA, 2004.

  6. 6.

    Companies Income Tax Act CAP C1, LFN 2004.

  7. 7.

    See Section 3 and 4 Companies Income Tax Act 2004.

  8. 8.

    See part III (5, 6, 7 and 8) of the Companies Income Tax Act CAP C1, LFN 2004.

  9. 9.

    For other details, see, part III (6, 7 and 8) of the Companies Income Tax Act CAP C1, LFN 2004.

  10. 10.

    Section 68 CITA which borders on Assessment in part X of the Act.

  11. 11.

    Section 69, ibid.

  12. 12.

    CAP P8 LFN, 2004.

  13. 13.

    For what Ex parte application means, see earlier discussion on “Rights and Obligations of Tax Authorities” in Module Three, Unit 2 of this book.

  14. 14.

    Section 83 CITA.

  15. 15.

    Abdulrazaq op. cit. (n. 96), p. 576.

  16. 16.

    (1962) WLR 1325 at 1363.

  17. 17.

    Abdulrazaq op. cit. (n. 96), p. 576.

  18. 18.

    (1852) 8 Ex 97.

  19. 19.

    (1976) 1 WLR 380 at 387.

  20. 20.

    Section 21 (2) SDA CAP S8 LFN 2004, see also, Abdulrazaq op. cit. (n. 99), p. 577.

  21. 21.

    (1958) 46TC 435.

  22. 22.

    (1976).

  23. 23.

    (1958) Ch 392.

  24. 24.

    Abdulrazaq MT op .cit. (n. 96), p. 577.

  25. 25.

    Stamp Duties Act CAP S8 LFN 2004.

  26. 26.

    Section 14, 5th Schedule to FIRS Act, 2007.

  27. 27.

    According to Paragraph 11 5th Schedule to FIRS Act 2007.

  28. 28.

    Section 38 FIRS Act, 2007.

  29. 29.

    Section 55(3) FIRS Act, 2007.

  30. 30.

    Section 55(2)(a)(b) FIRS Act 2007.

  31. 31.

    Section 55(4) FIRS Act 2007.

  32. 32.

    See Section 56 FIRS Act 2007.

  33. 33.

    These legislations administered by the service as contained in the first schedule

    1. 1.

      Companies Income Tax Act CAP.60 LFN, 1990.

    2. 2.

      Petroleum Profits Tax Act CAP.354 LFN, 1990.

    3. 3.

      Persons Income Tax Act No.104, 1993.

    4. 4.

      Capital Gains Tax Act CAP. 42 LFN, 1990.

    5. 5.

      Value Added Tax Act 1993 No.102, 1993.

    6. 6.

      Stamp Duty Act CAP.411 LFN, 1990.

    7. 7.

      Taxes and Levies (approved list for Collection) Act 1998 No.2, 1998.

    8. 8.

      All regulations, proclamation, government notices or rules issued in terms of these legislations.

    9. 9.

      Any other law for the assessment, collection and accounting for revenue accruable to the Government of the Federation as may be made by the National Assembly from time to time or regulation incidental to those laws, conferring any power, duty and obligation on the Service

    10. 10.

      Enactment or Laws imposing taxes and Levies within the Federal Capital Territory.

    11. 11.

      Enactment or Laws imposing collection of taxes, fees and levies collected by other government agencies Including signature bonus, pipeline fees, penalty for gas flared, depot levies and licences, fees for oil exploration, licence (OEL), Oil Mining Licence (OML), Oil Production Licence (OPL), royalties, rents (productive and non-productive), fees for licences to operate drilling rigs, fees for oil pipeline licences, haulage fees and all such fees prevalent in the oil industry but not limited to the above listed.

  34. 34.

    Section 16(3), 5th Schedule to the FIRS Act, 2007.

  35. 35.

    See order 2 to order 17 VAT Tribunal Rules 2003.

  36. 36.

    Suo motu is a latin word that means on their own volition.

  37. 37.

    For other issues relating to parties in VAT issues see Order 6 (1–10).

  38. 38.

    Further of these practices see Order 5 (1), (2), (3) of the VAT Tribunal Rule 2003.

  39. 39.

    Further on the mode of service within the jurisdiction as well as substituted service see Order 7 (2) (a–c) and (3) (a–d) 7.

  40. 40.

    See Order 8, 9 and II VAT Tribunal Rules 2003.

  41. 41.

    On issue of admission, see Order 12 (1) (2) (3) (1) and (2) of the Act. Order 13 is basically on the mode of settling issues during VAT trials (pretrial and full trial). On pretrial and trial issue, courts are allowed to give direction on settlement of such issue and when issues are to be settled.

  42. 42.

    See Order 14 VAT Tribunal Rules 2003.

  43. 43.

    Further on appeal against assessment or demand notice, discontinuation of appeal by tribunal, staying of execution pending appeal and power of court in granting or refusing Order for stay, see subsections 4 (a–d),5,6,7,8,9 and 10 (1) (2). Also, Order 15 VAT Tribunal Rules 2003.

  44. 44.

    Order 17 VAT Tribunal Rules 2003.

  45. 45.

    See Section 12, 5th Schedule to FIRS Act, 2007.

  46. 46.

    See Section 102 Companies Income Tax Act, Cap LFN 2004.

  47. 47.

    Section 18(1), 5th Schedule to FIRS Act, 2007.

  48. 48.

    Section 16(2), 5th Schedule to FIRS Act, 2007.

Relevant Tax Authorities and Reference for Further Reading

Cases

  • Prudent Mutual Assurance Investment & Loan Association v. Curzo (1852) 8 Ex 97 If an instrument is not duly stamped, subsequent adjudication cannot retrospectively make it duly stamped

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  • Clarke Chapman Tolin Thompson ltd v. IRC (1976) Held that if the appeal is successful overpaid duty can be repaid with such interest as the court determine

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  • Fithch Lovell Ltd v. IRC (1962) WLR 1325 at 1363 It was held that, apart from satisfying statutory requirements the main advantages in requesting adjudication is that the instrument is if duly stamped under the adjudication process - admissible for all purposes notwithstanding any objection relating to duty

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  • Holimeigh (Holdings) Ltd v. IRC (1958) 46TC 435. Oral evidence is admissible to supplement controversies on Stamp Duty issues

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  • Marx v. State & Gen. Investment Ltd (1976) 1 WLR 380 at 387. That the process cannot be prejudiced rights that have been asserted and relied upon prior to adjudication

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  • Western United investment Co Ltd. v. IRC (1958) Ch 392. Where it was also held that if the appeal is successful overpaid duty can be repaid with such interest as the court determine

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Book

  • Abdulrazaq M.T.: Stamp duties. In: Abdulrazaq, M.T. (ed.) CITN Tax Guide and Statute, 1st edn. Chartered Institute of Taxation of Nigeria (2002)

    Google Scholar 

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Author information

Authors and Affiliations

  1. Department of Business Law, Faculty of Law, University of Ilorin, Ilorin, Nigeria

    Saka Muhammed Olokooba

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  1. Saka Muhammed Olokooba
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Olokooba, S.M. (2019). Tax Enforcement and Litigation. In: Nigerian Taxation. Springer, Singapore. https://doi.org/10.1007/978-981-13-2607-3_10

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  • DOI: https://doi.org/10.1007/978-981-13-2607-3_10

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