LAW

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Browsing LAW by Subject "2007,"

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    A CRITICAL ANALYSIS OF THE POWERS OF THE TAX APPEAL TRIBUNAL UNDER THE FEDERAL INLAND REVENUE SERVICE ACT, 2007 IN THE SETTLEMENT OF TAX DISPUTES IN NIGERIA
    (2015-10) EJEMEYOVWI, Ejiro Milton
    A critical appraisal of the powers of the Tax Appeal Tribunal (TAT) in the settlement of Tax disputes in Nigeria stems from the fact that taxation is fast becoming the pivot and bane of Nigeria’s Development. This research examined the legal frame work that established and clothed this tribunal with powers, functions and jurisdiction of the TAT.The limitations which possess as challenge to the operation of the TAT was highlighted. These are the jurisdictional conflict between the TAT and the Federal High Court, composition of the members of the TAT in the light of Section 36(1) of the 1999 Constitution (As amended), the insertion of an ouster clause preventing one from challenging the propriety or otherwise of the appointment of a Tax Commissioner and the limited right of Appeal to the Federal High Court on points of Law.The Research also examined laws on the defunct Body of Appeal Commissioners (BAC) and Value Added Tax Tribunal (VAT-T) the predecessor bodies to the TAT with a view to distinguishing them from the TAT, the application of the legal frame work on the operation of the TAT, establish findings and make recommendation on problems and challenges. Also discussed was the reason for examining the powers, functions and jurisdiction of the TAT. This is so because of the fact that this body has a lot to contribute in enhancing the revenue profile of the government in amicable settlement of tax disputes. Therefore, this research x-rayed the problems and challenges facing the TAT and proffer suggestions in tackling these problems which will better place the tribunal as a mechanism of tax compliance. The Research is doctrinal in nature using primary and secondary authorities. This study made some findings which pose as serious challenges to the smooth operation of the TAT. These are: the constitutional conflicts between the TAT and the Federal High Court over taxing and revenue matters of the Federal government in the light of the exclusive jurisdiction of the Federal High Court as seen in Section 251 of the 1999 Constitution(As amended), constitionality of the composition of the TAT, the insertion of an ouster clause which ousts the jurisdiction of the court of law from entertaining any question with regards the validity or otherwise of the appointment of a TAT Commissioner and Appeal from the TAT to the Federal High Court on points of Law. These challenges have continued to elicit legal actions before the various courts in Nigeria. Recommendations have also been proffered such as an amendment to the Federal Inland Revenue Service (Establishment) Act, 2007 and the Federal High Court Act, 2005 to make the TAT a division of the Federal High Court with the both judges and non-judges who will sit as Assessors in the tribunal, hence an amendment to paragraph 2(1) of the Fifth Schedule to the FIRS (Est.) Act removing the appointment from the Minister of Finance to a committee from Ministries of Finance and Justice. The removal of the ouster clause in paragraph 8 of the Fifth Schedule and making appeal lie directly from the TAT to the Court of Appeal
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    AN EXAMINATION OF TAX ADMINISTRATION AND ENFORCEMENT MECHANISMS UNDER THE FEDERAL INLAND REVENUE SERVICE ACT, 2007
    (2016-07) SA’AD, Ibrahim Abdullahi
    From the inception of modern taxation in Nigeria in the first decade of the 20th century the problem of poor tax administration has been the cankerworms that militate against an optimum revenue generation which affect negatively the government ability to render essential services to the citizenry. With the above problems in mind, various reforms were initiated aimed at improving the standard of tax administration in order to ensure an improved revenue generation by the government. The first of such reform were the Native Revenue Proclamation of 1906 which systematized all pre-colonial taxes that existed in Northern Nigeria which was re-issued in 1914 and extended to the West and East in 1918 and 1927 respectively. Other reforms followed in 1943, 1958 (Income Tax Ordinance of 1958), 1961 (Companies Income Tax Act No 22 of 1961) and 1993 (Finance Miscellaneous Taxation Provision Act of 1993).The above reforms all aimed at improving the standard of tax administration in Nigeria. Major reform in the history of tax administration however came in 2007 with the granting of administrative and financial autonomy to the Federal Inland Revenue Service and establishment of more effective disputes settlement mechanisms within the system by the Federal Inland Revenue Service (Establishment) Act. 2007 (FIRS Act). The passage of FIRS Act, was an actualization of a longtime reform started a century and a year ago precisely in 1906. For the first time in the history of tax administration in Nigeria the FIRS by the 2007 Act were empowered with various administrative and enforcement mechanisms that allow a taxpayer to assess himself for tax and empowered the FIRS to enforce payment internally through various mechanisms such as Distrain, Surcharge, Substitution, and Surtax etc. It was in the light of these reforms that this researcher carried out a study of the new reform through the FIRS Act, and analyses the various administrative and enforcement mechanisms provided by the new Act (FIRS Act) and considered their efficiency and effectiveness in improving the standard of tax administration in Nigeria. The study however found that the Act contained an unnecessary and controversial policy of centralization of tax administration, a possible reduction of powers of various States Board of Internal Revenue and other gaps in the provisions of the Act and recommended solutions by way of amendments of some provisions of the Act. which the researcher believed if implemented will go a long way in ensuring an efficient tax administration regime of our dream