S.K. Babalola has commenced a class action against Lagos State
Board of Internal Revenue, for requesting him to file his annual
return under the personal income tax.
Joined as Respondents in the suit beside the Lagos State Board
of Internal Revenue are, Federal Board of Inland Revenue and Joint
Tax Board.
The suit was filed at the National Industrial Court of Nigeria,
Lagos Judicial Division with the Suit No: NICN/LA/410/2017:
210952680.
According to the 13 paragraph affidavit annexed to the
Originating summons deposed to by Daniel John Daniel and made
available to TheNigerialawyer on Friday. Mr S.K Babalola who is a
tax payer and an employee, on 7th August, 2017 received a letter
from the Lagos State Board of Internal Revenue requesting him to
file his annual return under the personal income tax.
The plaintiffs are asking the court to declare that the
Respondents have no power to audit withdrawals from remitted
pension funds administration and by virtue of Section 3(1) (e) of
Personal Income Tax, the Respondents cannot recover taxes from
remittance to Pension fund administrators under the contributory
scheme recognizable under the Pension Reform Act citing section 91
and Section 5(8) of the Labour Act, the plaintiffs urged the court
that the said provisions only applies to employees who engaged in
manual labour, clerical works and /or personal contracts to execute
any work or labour and does not apply to all kinds of
employees.
The plaintiffs further averred that there is no maximum rate of
contribution that an employee can and/or employer must remit to the
pension fund. And that the Respondents do not have powers to
jointly or severally tax voluntary pension contributions in the
hands of pension fund administration.
The plaintiffs seeks a perpetual injunction to restrain the
Respondents, their agents, privies, representative, officers and
/or servants from taxing, auditing and /or charging interests on
pension funds in a custody of pension fund administrators in
Nigeria.
Attached as Exhibit are the Public Notices from Lagos State
Government “Tax Relief on Voluntary Pension Contribution” Joint Tax
Board “Abuse of Voluntary Pension Contribution Scheme” and a letter
from “ Breezelex Limited.
No date has been fixed for hearing.
S.K. Babalola has commenced a class action against Lagos State
Board of Internal Revenue, for requesting him to file his annual
return under the personal income tax.
Joined as Respondents in the suit beside the Lagos State Board
of Internal Revenue are, Federal Board of Inland Revenue and Joint
Tax Board.
The suit was filed at the National Industrial Court of Nigeria,
Lagos Judicial Division with the Suit No: NICN/LA/410/2017:
210952680.
According to the 13 paragraph affidavit annexed to the
Originating summons deposed to by Daniel John Daniel and made
available to TheNigerialawyer on Friday. Mr S.K Babalola who is a
tax payer and an employee, on 7th August, 2017 received a letter
from the Lagos State Board of Internal Revenue requesting him to
file his annual return under the personal income tax.
The plaintiffs are asking the court to declare that the
Respondents have no power to audit withdrawals from remitted
pension funds administration and by virtue of Section 3(1) (e) of
Personal Income Tax, the Respondents cannot recover taxes from
remittance to Pension fund administrators under the contributory
scheme recognizable under the Pension Reform Act citing section 91
and Section 5(8) of the Labour Act, the plaintiffs urged the court
that the said provisions only applies to employees who engaged in
manual labour, clerical works and /or personal contracts to execute
any work or labour and does not apply to all kinds of
employees.
The plaintiffs further averred that there is no maximum rate of
contribution that an employee can and/or employer must remit to the
pension fund. And that the Respondents do not have powers to
jointly or severally tax voluntary pension contributions in the
hands of pension fund administration.
The plaintiffs seeks a perpetual injunction to restrain the
Respondents, their agents, privies, representative, officers and
/or servants from taxing, auditing and /or charging interests on
pension funds in a custody of pension fund administrators in
Nigeria.
Attached as Exhibit are the Public Notices from Lagos State
Government “Tax Relief on Voluntary Pension Contribution” Joint Tax
Board “Abuse of Voluntary Pension Contribution Scheme” and a letter
from “ Breezelex Limited.
No date has been fixed for hearing.