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Double Taxation: Tax Appeal Tribunal orders hearing notices be issued to INEC, Police

By Aliyu DANLADI

The Tax Appeal Tribunal sitting in Abuja, on Wednesday, ordered that hearing notices be issued to the Independent Electoral Commission ( INEC) and the Nigeria Police, to appear before in a suit filed by a company, “M FIFTEEN” Consultants.

The company had dragged the Federal Inland Revenue Service (FIRS), before the Tax Appeal Tribunal sitting in Abuja 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 its Tax Liability.

The tribunal presided over by Mrs Alice Iriogbe, gave order after  the appellant counsel, Mr Chike Adaka informed the tribunal that INEC and the Police were not represented in court.

Iriogbe then adjourned until Jan. 22, 2019 for continuation of sitting.

Earlier, Adaka informed the tribunal that the bulk of the appeal was against the INEC  and the Nigeria Police.

The counsel to FIRS Mr Barry Chukwu told the tribunal that the delay in the filing was from them.

Chukwu, said that the delay was caused by the relocation of the investigation office from Abuja to Lagos.

The company specifically said that it was dissatisfied with an intent letter by the FIRS imposing a tax liability of N14, 662, 877.00 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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