Justice Ngozi Emehelu, the Chief Judge of Enugu State, on
Wednesday inaugurated a revenue court, built and donated to the
state judiciary by the State Board of Internal Revenue (BIR).
Emehelu who spoke at the event, said that the inauguration
signalled an end to the use of force or jungle justice in revenue
administration in the state.
The chief judge said that tax authorities and citizens had been
afforded the opportunity to freely approach the revenue court to
seek redress.
“The era of rule of force, jungle justice or forceful seizure of
property of the citizen is over. So, we thumb up the board for this
desirable option of a revenue court.
“The court shall have duty exclusively to hear and determine tax
and revenue cases, involving the board in the state,” she said.
Emehelu said that the practice and procedure of the court shall
be in conformity with the practice and procedure obtainable in the
magistrates court in the state.
She said that such practice and procedures would be subject to
such modifications as may be necessary and appealed to the revenue
court officers to apply accelerated hearing in matters before
them.
She said the tax authorities and citizens were free to institute
tax related matter in the court.
“There may be a reason for neglect or refusal by a citizen to
pay taxes such as over assessment or double taxation.
“Whatever be the case, let the tax authorities and citizens feel
free to approach this court to seek redress,” Emehelu said.
The Chairman of the BIR, Mr Emeka Odoh, said that the
establishment of the court was part of efforts to ensure tax
payment by all taxable adults in the state.
Odo said that tax evaders were in for difficult times as it
would no longer be business as usual, adding that such people would
be prosecuted accordingly.
He said that reforms implemented by the board to boost
internally generated revenue had yielded result, but much still
needed to be done.
“Our tax and non tax revenues have begun to climb steadily. In
the first half of this year, the state IGR stood at over N11
billion against N7.2 billion for same period in 2016.
“The figures for the second half of the year are expected to be
an improvement over those of the first half,” he said.
He said that the state government would no longer condone tax
evasion or avoidance no matter how highly placed the suspects
were.
“Institutions and individuals who deprive government of its
legitimate tax resources will be prosecuted in accordance with the
laws of the land,” Odoh said.
The Senior Special Adviser on Tax Revenue and Financial Matters,
Mrs Adaonah Kene-Uyanwune, said that the revenue court would make
administration of revenue matters less cumbersome.
Kene-Uyanwune described tax administration as an embodiment of
legislative process without which compliance would be
difficult.
She said that though taxation seemed painful, but the state
government would always strike a balance by applying human face in
its implementation.
She commended the state governor for giving the board the
necessary support in the discharge of its.
The presiding officers of the revenue court are Justice Ken
Okpe, and two magistrates, Mr Joseph Agu and Mrs Angela Chioke.
Justice Ngozi Emehelu, the Chief Judge of Enugu State, on
Wednesday inaugurated a revenue court, built and donated to the
state judiciary by the State Board of Internal Revenue (BIR).
Emehelu who spoke at the event, said that the inauguration
signalled an end to the use of force or jungle justice in revenue
administration in the state.
The chief judge said that tax authorities and citizens had been
afforded the opportunity to freely approach the revenue court to
seek redress.
“The era of rule of force, jungle justice or forceful seizure of
property of the citizen is over. So, we thumb up the board for this
desirable option of a revenue court.
“The court shall have duty exclusively to hear and determine tax
and revenue cases, involving the board in the state,” she said.
Emehelu said that the practice and procedure of the court shall
be in conformity with the practice and procedure obtainable in the
magistrates court in the state.
She said that such practice and procedures would be subject to
such modifications as may be necessary and appealed to the revenue
court officers to apply accelerated hearing in matters before
them.
She said the tax authorities and citizens were free to institute
tax related matter in the court.
“There may be a reason for neglect or refusal by a citizen to
pay taxes such as over assessment or double taxation.
“Whatever be the case, let the tax authorities and citizens feel
free to approach this court to seek redress,” Emehelu said.
The Chairman of the BIR, Mr Emeka Odoh, said that the
establishment of the court was part of efforts to ensure tax
payment by all taxable adults in the state.
Odo said that tax evaders were in for difficult times as it
would no longer be business as usual, adding that such people would
be prosecuted accordingly.
He said that reforms implemented by the board to boost
internally generated revenue had yielded result, but much still
needed to be done.
“Our tax and non tax revenues have begun to climb steadily. In
the first half of this year, the state IGR stood at over N11
billion against N7.2 billion for same period in 2016.
“The figures for the second half of the year are expected to be
an improvement over those of the first half,” he said.
He said that the state government would no longer condone tax
evasion or avoidance no matter how highly placed the suspects
were.
“Institutions and individuals who deprive government of its
legitimate tax resources will be prosecuted in accordance with the
laws of the land,” Odoh said.
The Senior Special Adviser on Tax Revenue and Financial Matters,
Mrs Adaonah Kene-Uyanwune, said that the revenue court would make
administration of revenue matters less cumbersome.
Kene-Uyanwune described tax administration as an embodiment of
legislative process without which compliance would be
difficult.
She said that though taxation seemed painful, but the state
government would always strike a balance by applying human face in
its implementation.
She commended the state governor for giving the board the
necessary support in the discharge of its.
The presiding officers of the revenue court are Justice Ken
Okpe, and two magistrates, Mr Joseph Agu and Mrs Angela Chioke.
Read more https://nairalaw.com/enugu-cj-inaugurates-revenue-court/