The Federal High Court (presided over by the Honourable Justice
Aneke), has delivered its ruling, rejecting the Notice of
Preliminary Objection filed by the AGF in response to MTN’s
lawsuit. The substantive case is now scheduled to be heard on June
26.
MTN took legal action after receiving a demand notice from the
AGF alleging unpaid duties and taxes between 2007 and 2017. Their
suit challenges the authority of the AGF to deal with issues around
tax and customs duties. According to the law, oversight for this is
the responsibility of the Federal Inland Revenue Service (FIRS) and
Nigerian Customs Service (NCS).
The court heard arguments on the AGF’s preliminary objection on
March 26, 2019. At the time, the AGF requested that MTN’s suit be
dismissed because it was not filed within the appropriate
timeframe, which the AGF asserted was within three months of
receipt of the initial request for a self-assessment.
Having considered the matter, the judge determined that MTN’s
suit was not statute-barred, as the company was only required to
file its case within 3 months of receipt of the actual demand
notice, which it did.
It is important to note that even if the court ultimately rules
that the AGF is within its rights to assess taxes and duties, it
does not imply that the assessment that has been made is
legitimate.
MTN maintains that it is fully compliant with Nigerian tax laws.
The company remains committed to meeting its fiscal
responsibilities and contributing to the social and economic
development of Nigeria.
Since incorporation in 2001, MTN has invested more than NGN2
trillion into the Nigerian economy and has paid more than NGN 1.7
trillion in taxes, levies and other regulatory fees.
Subscribe ToNairalaw News!
Read more mtn-vs-agf-court-rejects-agf-preliminary-objection/