Tax Tribunal orders School to pay Plateau Revenue Agency N4.2m Tax Liability within 30 days

The North Central Zone of the Tax Appeal Tribunal holden in Jos has ordered Remus Private School to pay Plateau State Internal Revenue Service the judgment sum of N4, 230,197.89. (Four Million, Two Hundred and Thirty Thousand, One Hundred and Ninety-Seven Naira, Eighty Nine Kobo only) being payment for Pay-As-You-Earn, Staff Development Levy and other tax assessment components for the year 2016 to 2021 within 30 days.

 




From facts, the Appellant-Plateau State Internal Revenue Service had averred that Remus Private School was notified of its intention to audit the tax records of the School with regard to the 2016 to 2021 tax years, pursuant to the Personal Income Tax Act and requested the school to furnish it with the required records.

The Remus Private School through its tax consultant stated why it could not furnish the Revenue Service with the records. Dissatisfied, the Plateau State Internal Revenue Service gave the School 7-day ultimatum to comply, otherwise, it shall apply the Best of Judgment (BOJ) Assessment.


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The Plateau State Internal Revenue Service after auditing the records of the Remus Private School established a tax liability of N4, 230,197.89. (Four Million, Two Hundred and Thirty Thousand, One Hundred and Ninety-Seven Naira, Eighty Nine Kobo only) consists of PAYE, Staff Development Levy and other components and the same was communicated to the School for payment.

In addition, the Plateau State Internal Revenue Service argued that upon service of the Demand Notice, Remus Private School failed to liquidate the same and did not file any objection within the time provided for under the enabling law, and urged the Court to grant the application for Summary Judgment.

However, the Respondent- Remus Private School did not file any Notice of Intention to defend as required by the Rules Remus Private School of the Tribunal, and the decision of the parties on the report of settlement were not to avail and the matter proceeded for Summary Judgment.

The Counsel to Plateau State Internal Revenue Service adopted its written address and urged the Tribunal to grant the application for Summary Judgment based on the facts before the tribunal in the interest of justice.

In its well-considered judgment, the tribunal led by Hon. Richard Bala as Chairman, Hon Zaidu Abdullahi, Hon. Ukera Emmanuel, Hon. Ogbaenyi Chikwendu and Hon. Saidu Ahmed as members held that the tribunal has no difficulty in coming to the conclusion that Remus Private School has no defence to the case for failure to file a Notice of intention to defend within 7 days as prescribed by the Tax Appeal Tribunal (Procedure) Rules, 2021 and entered judgment for the Plateau State Internal Revenue Service in the sum of N4, 230,197.89. (Four Million, Two Hundred and Thirty Thousand, One Hundred and Ninety Seven Naira, Eighty Nine Kobo only).

However, the tribunal refused the Plateau State Internal Revenue Service’s claim for 10% post-judgment interest for lacking merit.

The Panel led by Hon. Richard Bala held that in Summary Judgments of this nature, a claim for interests on liquidated money demands must be based on affidavit evidence that provides the basis for such interest rate claimed otherwise same must be subjected to trial.

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