The Court of Appeal Thursday hinted that it’s proposed Court of Appeal (Federal Inland Revenue Service) Practice Directions 2022 was aimed at enhancing speedy dispensation of justice in tax matters
The President of the Court of Appeal, Hon. Justice Monica Dongban-Mensem made the disclosure at the opening of a 2 day Technical Workshop for the Review of the Proposed Court of Appeal (Federal Inland Revenue Service) Practice Directions 2022.
The technical workshop which ended in Abuja on Thursday was in collaboration with the FIRS.
Among other things, stakeholders at the workshop delved into in-depth review of the Practice Directions on Tax matters as a way of guiding the conduct of appeals bordering on the operations of the FIRS under its establishment Act.
The new Practice Directions is billed to ensure that active participants and parties involved in tax matters achieve their aims.
Giving more insight on the proposed practice Direction, Mensem in her speech described the collaboration as apt, saying it has demonstrated the readiness and willingness of the Court under her leadership, to ensure efficient dispensation of justice.
She stated further that the court will also govern matters brought before it based on the application of enacted tax legislations in effect in Nigeria, as well as their applications to parties in any appeals brought before the appellate court.
According to her, its provisions will also minimize incidences of adjournments, reduce delays in preparation and filing of processes related to interlocutory and final appeals before the Court.
Mensem added, “Prior to this exercise, the Court had, in line with its active case management techniques, included tax matters in the list of fast – track appeals in the Court of Appeal (Fast – track) Practice Direction 2021.
“Its objective is to enable the Court abridge the time for compliance with any Rule, or Practice Direction.
“As the government seeks to expand its tax base to generate revenue, it is expected that tax disputes may increase exponentially. It is against this backdrop that the Court intends to further equip itself to effectively dispense with tax matters. Hence the need for the proposed Practice Directions.
“Given the technical nature of the subject matter of these Practice Directions, I am delighted that the FIRS, under the leadership of the Executive Chairman Mr. Muhammad M. Nami, is collaborating with the Court to ensure that the Practice Directions are comprehensive, concise and will operate contemporaneously with current and emergent issues touching on taxation.”
While making his own remarks, the Executive Chairman, Federal Inland Revenue Service (FIRS), Muhammad Nami described the judiciary as critical stakeholder, saying collaborating with it will ensure speedy justice delivery on tax matters.
Represented by Coordinating Director, Compliance Support Group, Dr. Dick Irri, the FIRS helmsman noted that jusiciary will continue to play key roles in tax administration.
In seeking ways to improve the country’s tax system therefore, the FIRS he said would continue to engage and collaborate with the sector which is responsible for the interpretation of tax laws and resolution of tax disputes.
Speaking further, he said, “As we all can attest, taxation is a specialized area of knowledge which has continued to evolve overtime. And more recently, following the growth of digital economy, a judicial process that is dynamic to enhance this evolution and ensure quick resolution of tax cases is desirable.
“It will help in the development of our fragile economy and efficient domestic revenue mobilization to finance the needs of Nigeria,”
Meanwhile, the Rules committee of the Court has been mandated to harmonize all suggestions proffered by stakeholders during the workshop and consequently present a clean copy for adoption to qualify as the Practice Directions of the Court of Appeal.
