Pay PSIRS #63, 827, 140, 86k, Appeal Tribunal, Orders CBN
By: Labaran Ahmed.
The Tax Appeal Tribunal, North Central Setting In Jos, has Ordered the Central Bank of Nigeria (CBN), to pay the sum of #63, 827, 140, 86k, to State Internal Revenue Service (PSIRS).
In its judgment, in the case between, PSIR vs CBN, the court agreed with the Plateau State Internal Revenue Service (PSIRS) on its Demand Tax Notice of the sum of #63, 827, 140, 86k, Tax liability for the period of 2017 - 2018 from Central Bank of Nigeria (CBN).
Delivering the judgment, at a panel led by Hon. Richard Umar Bala, and Hon, Zaidu El-Idde Abdullahi, Hon. Ukera Seungwa Emanuel, Hon. Ogbeenyi Chikwendu Ivan, Hon. Saidu Ahmed as members, on Thursday, 23rd June, 2023, the panel held that, "the appellant has substantially proved his case with credible evidence and he is entitled to the reliefs claimed, accordingly, the Tribunal makes the following orders regarding the Appellants claim.
You would recall that, by a Notice of Appeal, dated 5th May, 2021 but field on the 10th day of May, 2021, the Appellant instituted this appeal seeking the following reliefs against the Respondent:
An order, declaring that the Respondent is owing the Appellant the sum of #63,827,140,86k, only. As the tax liability for the period of 2017 2018.
An order, directing the respondent to pay the Appellant the sum of sixty three million, eight hundred and twenty-seven thousand-one hundred and forty Naira, eighty six kobo, only, as the tax liability for the period of 2017 2018.
An order, for 10% post judgment interest on the judgment sum per annum until satisfied.
It is also the case of the Appellant that, the Respondent is indebted to it in the sum of #63,827,140,86k, as the tax liability for the period of 2017 - 2018, in form of Pay-As-You-Earn withholding tax, development levy, penalty and interest accruing therefrom despite series of demand notice issued and its refusal to furnish documents to support the objective raised by it.
Accompanying the Appellant's Notice of Appeal was a 20 paragraph witness statement on oath by one Mr. Felix N. Igboanugo among other documents tendered and relied upon at the hearing of the Appeal.
It is also on record that, The Respondent upon being served with the Notice, filed its Response and filed on the 15th day of June, 2021 along with a 31- Paragraph witness statement on oath by one Abdullahi Sunusi Hudu and list of documents to be relied upon at the hearing of the appeal.
Respondent subsequently amended its reply on the 20th day of October, 2021 and further amended some on the 21st day of February, 2022.
The Appellant on its part, reacted to Respondents Amended Reply filed on the 20th October, 2021 by filling reply and additional witness statements, dated 15th November, 2021 respectively and another Appellant Reply was filed by the Appellant on the 18th day of march, 2022 in response to the Respondents further amended reply.
The Tribunal however, after hearing all parties, in its judgment, held that, Plateau Internal Revenue Service is a body created by the Plateau state government, with the mandate from the government to collect tax for the sole purpose of provisions of essential amenities for the state.
The Tribunal then ordered and granted the claims of the Appellants and ordering in its judgment that, the sum be paid within thirty days of the judgment, and 10% post judgment interest was also awarded and shall begin to run after thirty days from the date of the judgment.
