DAILY LAW TIPS
by Onyekachi Umah,Esq.
NO PERSON/FIRM CAN COLLECT TAX/LEVY ON BEHALF OF ANY GOVERNMENT IN ANY PART NIGERIA.
Taxes/Levies are serious issues in any part of the world. They are created by government and their prices/amounts are certain and predictable. In Nigeria, all taxes/levies must be created by law and be assessed and collected by eitherFederal, State or Local Governments.
None of the governments can engage, authorise, delegate, use or appoint any person, firm or group to assess or collect taxes/levies on its behalf. The only appropriate tax authorities empowered and allowed to assess and collect taxes/levies in Nigeria are the Federal Inland Revenue Services(FIRS), the State Board of Internal Revenue and Local Government Revenue Committee, by whatever name they call themselves in the respective states and local governments across Nigeria. As well as an Ministry, Government department or any other Government body charged with responsibility for assessing or collecting a particular tax.
NOTE, that no State Government (including its House of Assembly) or Local Government has powers to make any law or Bye-Law that will allow the appointment and engagement of any person/firm in the assessment or collection of any tax/levy in any part of Nigeria.
I have seen several persons and firms parading letters of engagement from some tax/levy agencies of government, such person should be properly guided.
If you have tax/levy issues/challenges, kindly talk to your lawyer or tax consultant. It is your right to know.
My authorities are sections 2 and 5 as well as the Schedule to the Taxes and Levies (Approved List for Collection) Act, 1998 and the Schedule to the Taxes and Levies (Approved List for Collection) Act, (Amendment) Order 2015. Also Sections 4(5), 7(5), Paragraphs 7, 8 and 9, Part II of Second Schedule and Paragraph 1(J) of the Fourth Schedule to the Constitution of the Federal Republic of Nigeria, 1999.
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