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The Tax Appeal Tribunal has reiterated its commitment to an effective and efficient Tax Dispute resolution and urged legal practitioners, business owners and citizenry to comply with tax regulations in the country because tax offences are strict liability offences and do not require strict rules of evidence.
The Chairman of the Tax Appeal Tribunal, South East Zone, Hon (Dr) Chukwuemeka Eze stated this at the Monthly Meeting of the Nigerian Bar Association, Abuja Branch (Unity Bar) held on Friday 7th of July 2023, at NBA House, Central Business District, Abuja.
While delivering lecture on the practice and procedures of the Tribunal, Hon (Dr) Chukwuemeka x-rayed the decisions of the Tribunal over the years which are in tandem with best global practices.
He further urged the Bar to take advantage of the technological innovation deployed by the Tribunal to ease the judicial process and stressed that taxation is global and sui generic, no technicalities are allowed and cases are decided between 3 to 6 months.
Also at the meeting, Chief Magistrate Ibrahim Vera Ene of the Small Claims Court Committee stated that the Small Claims Court is modelled after the Small Claims Court in England, and was launched on the 6th of July 2023 by the Honourable Chief Judge of the High Court of the FCT.
The Chief Magistrate further said that it is for liquidated monetary demand which does not exceed 4 Million Naira. It accommodates a Counter Claim not exceeding 7 Million Naira, and the entire proceedings would last for only 60 days from start to finish. Parties have a right of appeal after 14 days of Judgement.
The Chairman of the Branch, Afam O. Okeke, Esq thanked Tax Appeal Tribunal for partnering with the branch. He also thanked Chief Magistrate Ibrahim Vera Ene for sensitising members on the practice and procedure of the newly introduced Small Claims Court.
The branch Chairman also thanked Mr. Amobi Ezeaku, Esq. (Head, Sports & Entertainment Law Section Lexsetters LLP and the Scholar at the UEFA Academy (NYON), Switzerland) for their talk on the importance of exercise.
The branch meeting was well attended (onsite and virtual) by members of the bar. Chief Dr Ogwu James Onoja SAN appreciated the branch officers for the good job they are doing, he also appreciated members of the branch for their support for the branch. Prof Paul Idornigie SAN gave the vote of thanks to the host (TAT) of the meeting. Chief A. A. Malik SAN, Adekola Mustapha SAN and a host of others were in attendance.
