Saturday , February 4 2023


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The Kaduna and Kano State governments through their Boards of Internal Revenue have taken some federal government agencies to the North West Zone of the Tax Appeal Tribunal, sitting in Kaduna for failure to remit taxes to them.

On Wednesday the 28th of November 2018, the Kaduna state board of internal revenue, dragged the Ahmadu Bello University, (ABU) Zaria, before the Tribunal, with respect to unremitted PAYE (Pay as you earn) and withholding taxes, totaling N6,169,774,658.01 (six billion, one hundred and sixty nine million, seven hundred and seventy four thousand, six hundred and fifty eight naira, one kobo, which were all taxes due, to the Kaduna state government, but were unremitted, between the years 2007 and 2012.


The tribunal, which has just been newly reconstituted, with Umaru M. Adamu as Chairman, Abubakar Gwandu Sameerah, Bayero A.S Mohammed, Dr Ahmed Kumshe, Isa Kabir Dandago, as Commissioners, also attended to tax issues against Kaduna Polytechnic, brought before it for unremitted personal income taxes and withholding taxes, for the period, 2007 and 2012, totaling, N3,346,864,461.06 (three billion, three hundred and forty six million, eight hundred and sixty four thousand, four hundred and sixty one thousand naira, six kobo).


On the other hand, the Kano state Board of Inland Revenue on Thursday, the 29th of November, brought before the tribunal, appeals to determine whether they were entitled to recover from the National orthopedic and another, the sum of N18,672,474,25 (eighteen million, six hundred and seventy thousand, four hundred and seventy-four thousand-naira, twenty-five kobo, being also withholding and PAYE Taxes, due for the 2011 and 2012 year of assessment.


Bayero University Kano, alongside the Hon Minister of Education and the Hon Minister of Finance were also brought before the tribunal with respect to withholding taxes and PAYE taxes, for the 2004, to 2009 year of assessment, in the sum of N1,829,842,076.96 (one billion, eight hundred and twenty-nine million, eight hundred and forty-two thousand, seventy-six-naira, ninety-six kobo).


Also brought before the tribunal via various appeal for determination, was the National Independent Electoral commission (INEC), in the sum of N200,021,335.96 ( two hundred million, twenty one thousand, three hundred and thirty five thousand, ninety six kobo only), the Standards Organization of Nigeria, in the sum of N17,303,000.00 (seventy million, three hundred and three thousand naira only), the National Examination Council (NECO) in the sum of N17,732,000.00 (seventy million, seven hundred and thirty two thousand naira only). The Federal College of Education Bichi, in the sum of N250,492,645.10 (two hundred and fifty million, four hundred and ninety-two thousand, six hundred and forty-five thousand and ten kobo only). Also, the Nigerian Television Authority (NTA), in the sum of N31,141,588.03 (thirty-one million, one hundred and forty-one thousand, five hundred and eighty-eight-naira, three kobo, only), the Joint Matriculation Board (JAMB), in the sum of N5,447,673.07 (five million, four hundred and forty-seven thousand, six hundred and seventy-three thousand seven kobo).


Also brought before the Tribunal, was the Hadejia Jamare River Basin Authority, in the sum of N129,355,083.02 (one hundred and twenty-nine million, three hundred and fifty-five thousand, eighty-three naira and two kobo only) and the National Youth Service Corps (NYSC), which was also brought before the tribunal for non-remittance of the sum of N21,142,557.30 (twenty-one million, one hundred and forty-two thousand, five hundred and fifty-seven hundred-naira thirty kobo) being unremitted PAYE and Withholding taxes.


Finally brought before the tribunal, was the Federal College of Agriculture by the Kano State Board of Internal Revenue, for non-remittance of the sum of N6,870,862.91 (six million, eight hundred and seventy thousand, eight hundred and sixty-two naira and ninety-one kobo only), being unremitted PAYE and Withholding taxes, due for the year of assessment 2009 to 13.


The Chairman of the North West Zone, Barrister Umaru M. Adamu, while addressing critical stakeholders during the course of the tribunal sessions, urged all tax payers, members of professional bodies, including the Nigerian Bar Association (NBA), Chartered Institute of Taxation, ICAN and ANAN, to avail themselves of the services of the Tribunal, as the purpose is to give succor to tax payers and engender confidence in the tax process.


He also called on all relevant State Boards of Internal Revenue, in Kaduna, Katsina, Kebbi, Sokoto, Zamfara and Jigawa, to emulate the Kano State Board of Internal Revenue that had brought before the Tax Appeal Tribunal, defaulting tax payers, owing the State, in excess of three billion naira.


He assured all the Stakeholders of a speedy disposal of their appeals, as the Tax Appeal Tribunal, was the only body currently in Nigeria, operating a fully automated court and a case flow mechanism that nearly guarantees the disposal of all disputes, within 90 days.

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