Double Taxation: Tribunal orders appellant to serve FIRS documents



The Tax Appeal Tribunal sitting in Abuja, on Tuesday ordered a company, “M FIFTEEN” Consultants to serve the Federal Inland Revenue Service (FIRS) with all documents it intends to tender in court.

The company dragged the FIRS, before the Tax Appeal Tribunal over alleged double taxation.

Also joined in the suit are the Independent Electoral Commission ( INEC) and the Nigeria Police.

The company, said it was dissatisfied with the FIRS assessments of it’s Tax Liability.

The tribunal presided over by Mrs Alice Iriogbe, gave the order after the appellant’s counsel, Mr Chike Adaka told the court that some of the documents he intend to tender were not certified true copies.

Iriogbe ordered the appellant to serve the relevant documents to the respondent and bring in the documents through a motion.

” In view of the documents that are to be front-loaded by the appellant, the matter is adjourned until June 18 for continuation, notice of change in date if any would be communicated to the parties.” she said.

The counsel to FIRS, Mr Ade Ogunmola, earlier opposed the tendering of some of the documents  in evidence through his witness Mr Shag Tal.

Tal, an Israeli is the Managing director and one of the founding fathers of the company.

Ogunmola, had opposed to rendering of the documents saying that there are print outs and failed to accord with the provisions in the Evidence Act.

He further told the tribunal that those documents are not certified true copies either.

NAN reports that the company specifically said that it was dissatisfied with an intent letter by the FIRS imposing a tax liability of N14. 662 million on it without due consideration of all the material and available facts.

The company further stated that the N7. 9 million captured as part of the tax liability have already been deducted at source by the FIRS and the police from the contract sum of the appellant.

The company argued that it would amount to double taxation if FIRS expected the appellant to pay same again.

It therefore sought the order of the tribunal to declare as null and void, the intent letter by FIRS dated April 7, 2014 .

The company also sought an order of the tribunal directing INEC and the Police to show evidence of remittances to FIRS of the sums deducted from the payments made by the appellant in respect of contract executed.

The appellant also asked the tribunal to direct that ,credit should be given to the appellant in respect of the tax deductions made on payments due to it from the INEC and the Police totaling N7. 9 million.

The company further sought an order directing FIRS to issue it a tax clearance certificate which was withheld for the 2006 to 2011 year of assessment.

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