Benue State University, Makurdi

Disputes Resolution in Nigerian Taxation, Critical Appraisal of Jurisdictional Powers.

Chidi Halliday* Grace Akolokwu**, Rose Ohiama Ugbe,*** Matilda Nwanyanwu,*** Erimma Gloria Orie,**** Godwin Oyedokun**** And Uche Jack-Osimiri****

Abstract

This paper presents a critical appraisal of the disputes’ resolution mechanisms in Nigerian taxation by looking at the jurisdictional powers via salient cases decided by the superior courts of records such as States’ High Courts, Federal High Courts, Court of Appeal and Supreme Court. Also supplemented are cases from South Africa, Zimbabwe, Kenya, Zambia, Malaysia, West Indian States of Guyana, Jamaica, Barbados, Trinidad/Tobago and other contemporary countries which are utilized here to throw more light in our taxation jurisprudence. This paper further attempts to delve into some identified areas of conflicts which are principally the disagreements, controversies over excessive amount in the assessment of income tax, under-assessments, under-payment of taxes leading additional assessment, tax audit processes and the exercise of powers of adjustments by the relevant tax authority (RTA). The other contentions areas examined here are extent of fiscal jurisdictions conferred on the RTA such as the scope of the taxing powers of the Federal Government of Nigeria (FGN) exercised through its agency Federal Inland Revenue Service (FIRS), 36 (thirty-six) States of Nigeria through their agencies, the States’ Board of Internal Revenue (SBIR) and the Local Government Authorities (LGA) through its agency, the Revenue Collector (LGARC). The other spheres of the conflict such as the right of the taxpayer to question any of the RTA three-tiers hierarchies’ over irregular manner of expenditures of public revenue. This paper attempts to address the above conflicts in the light of the review of some selected cases. Conclusion is drawn from these developments to make our tax jurisprudence and proposals are made to facilitate the reformation of our tax laws and align with the global best practices.

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