Close Menu
  • Home
  • News
  • Sport
  • Politics
  • Column
  • Business
  • Entertainment
    • Photos
    • Fashion
    • Movies
    • Music
    • Life & Style
      • Crime
      • R&D Health
      • Diet and Fitness
      • Intimacy
  • Videos
  • About Us
    • Contact Us
Facebook X (Twitter) Instagram
Trending
  • Police dismantle illegal firearms workshop in Enugu
  • 36 Lions, Smart City join big boys at Eko International Cup
  • Peter Obi’s exit from ADC could end his political career — Youth Vanguard
  • Campaigning ahead of 2027 polls a distraction — Foursquare GO
  • US threatens Nigerians with deportation, permanent travel ban
  • FRSC unveils modernised website to enhance service delivery
  • Police rescue three kidnap victims, recover ransom money
  • ‘My Mother is a Witch’ grosses N100m at box office
Facebook X (Twitter) Instagram
The Eagle OnlineThe Eagle Online
Banner
  • Home
  • News

    Police dismantle illegal firearms workshop in Enugu

    July 15, 2025

    US threatens Nigerians with deportation, permanent travel ban

    July 15, 2025

    FRSC unveils modernised website to enhance service delivery

    July 15, 2025

    Buhari’s remains depart London for burial ceremonies in Daura

    July 15, 2025

    Buhari, a principled and patriotic Nigerian – Tompolo

    July 15, 2025
  • Sport

    36 Lions, Smart City join big boys at Eko International Cup

    July 15, 2025

    WAFU B U-20 Boys Tourney: Flying Eagles spank Junior Cheetahs, reach semi-finals

    July 14, 2025

    Super Falcons draw with Algeria, to play Zambia in quarter-finals

    July 14, 2025

    Sinner banishes Roland Garros demons to dethrone Alcaraz

    July 14, 2025

    How Chelsea crushed PSG to win Club World Cup

    July 14, 2025
  • Politics

    Peter Obi’s exit from ADC could end his political career — Youth Vanguard

    July 15, 2025

    Gunmen kidnap contractor in Delta, demand N100m ransom

    July 14, 2025

    Agba mourns Buhari, says he left behind legacy of exemplary leadership

    July 14, 2025

    ADC declares three days mourning for Buhari

    July 14, 2025

    Adeleke to Aregbesola: Osun people have not forgotten your sordid, evil records

    July 14, 2025
  • Column

    Is there any hope for a country with extraordinary youth crime rate?, by Ola Emmanuel

    July 14, 2025

    Why Oyo North Senatorial District should produce the next Oyo State Governor, by Wale Ojo-Lanre

    July 14, 2025

    The passing of a mighty warrior, by Femi Fani-Kayode 

    July 14, 2025

    The salvo from Boss Mustapha, by Kazeem Akintunde

    July 14, 2025

    #Kosarachi: Why we handed disputed child to suspected traffickers — Lagos (8)

    July 14, 2025
  • Business

    Manufacturers urge privatisation of Nigeria’s public refineries

    July 14, 2025

    Sahara Energy Resource closes $225m facility for global expansion, sustainability

    July 13, 2025

    Group sues NNPCL over ‘failure to account for N825b, $2.5b meant for refinery repairs’

    July 13, 2025

    Renaissance CEO seeks PIA review, applauds regulatory progress

    July 11, 2025

    Reforms: How Nigeria, Kenya are rewriting Africa’s procurement ‘playbook’, by Sufuyan Ojeifo

    July 11, 2025
  • Entertainment
    1. Photos
    2. Fashion
    3. Movies
    4. Music
    5. Life & Style
      • Crime
      • R&D Health
      • Diet and Fitness
      • Intimacy
    Featured

    Mbah mourns Buhari, hails his forthrightness, patriotism

    By Ganiyu MubarakJuly 14, 2025 Life and Style 2 Mins Read
    Recent

    Mbah mourns Buhari, hails his forthrightness, patriotism

    July 14, 2025

    Peller, Burna Boy, Peter Obi spark widespread discussions on social media

    July 14, 2025

    Life and times of Muhammadu Buhari

    July 13, 2025
  • Videos

    Video: 2027: Alliance to have Atiku as president for one term, Obi as VP, to then run for presidency in 2031

    April 12, 2025

    APC Crisis: Why Tinubu demanded for Sanwo-Olu’s resignation

    April 10, 2025

    How Driver Of Gas-Bearing Truck Brought Misery To Many Under Otedola Bridge – Dotun Oladipo

    March 15, 2025

    Korra Obidi calls out ex-husband for failing to pay child support

    December 7, 2023

    2024 will be year of turbulence -Apostle Selman

    December 7, 2023
  • About Us
    • Contact Us
The Eagle OnlineThe Eagle Online
Home»Business»MultiChoice vs FIRS: PwC faults tax tribunal’s order on N900b payment
Business

MultiChoice vs FIRS: PwC faults tax tribunal’s order on N900b payment

Hassan MuazBy Hassan MuazSeptember 2, 2021No Comments
Facebook Twitter Pinterest LinkedIn WhatsApp Reddit Tumblr Email
Share
Facebook Twitter LinkedIn Pinterest Email

Leading professional services firm, PwC, has faulted the recent ruling of the Tax Appeal Tribunal (TAT) ordering MultiChoice Nigeria to deposit N900 billion, half of the N1.8trillion the Federal Inland Revenue Service (FIRS) says it owes in taxes, before the continuation of an appeal filed by the pay television service providers.

In an analysis of the ruling contained in its PwC Tax Alert posted on its website on Wednesday, the firm stated the TAT did not refer to any of the three conditions necessary for the issuance of an order to compel payment of N900bn, but focused on the order for statutory deposit.

While noting that the tribunal cited many cases and held that the payment of the statutory deposit is a condition required to trigger the appeal, it said the tribunal proceeded to order MultiChoice to comply with the provision by making the deposit before the next hearing.

PwC stated that Paragraph 15 (7) of the Fifth Schedule of the FIRS Act, on which the tribunal hung its ruling, is separable into two parts, with the first stating conditions for the order and the other the order to be made.

The section states: “At the hearing of any appeal if the representative of the Service proves to the satisfaction of the Tribunal hearing the appeal in the first instance that

(a) the appellant has for the year of assessment concerned, failed to prepare and deliver to the Service returns required to be furnished under the relevant provisions of the tax laws mentioned in paragraph 11;

(b) the appeal is frivolous or vexatious or is an abuse of the appeal process

(c) it is expedient to require the appellant to pay an amount as security for prosecuting the appeal, the Tribunal may adjourn the hearing of the appeal to any subsequent day and order the appellant to deposit with the Service, before the day of the adjourned hearing, an amount, on account of the tax charged by the assessment under appeal, equal to the tax charged upon the appellant for the preceding year of assessment or one half of the tax charged by the assessment. under appeal, whichever is the lesser plus a sum equal to ten percent of the said deposit, and if the appellant fails to comply with the order, the assessment against which he has appealed shall be confirmed and the appellant shall have no further right of appeal with respect to that assessment.”

PwC noted that the words of the paragraph are conditional, as they put the onus of proof on the FIRS.

“This clearly shows that the burden is on the FIRS to put forward relevant materials and facts before the tribunal in proof of at least one of the three conditions,” said PwC.

It listed those conditions as failure by the appellant to file tax returns for the year concerned, the appeal is frivolous and that it is expedient to require the appellant to pay the statutory deposit.

PwC further stated that it was strange that the tribunal did not refer to any of the three conditions in reaching its decision.

“As a result, the tribunal did not mention which facts were placed in proof of such condition(s) or how it considered that the FIRS’ facts were cogent enough to trigger the provision. The tribunal ignored this critical part of the provision and focused on the order for statutory deposit,” PwC stated.

It also observed that Paragraph 13 (7) of the Fifth Schedule of the FIRS Act requires aggrieved taxpayers to meet only two conditions, which are appealing within 30 days and payment of the filing fees.

“Beyond this, it added, the FIRS must prove the conditions before the tribunal (at its discretion) can issue an order for statutory deposit.

“Based on the provision of the law, it is perceived that it is not mandatory for the tribunal to make the order for statutory deposit. It is arguable that even if the FIRS can prove at least one of the conditions listed in the provision, the tribunal may still exercise a discretion on whether to order the appellant to make a statutory deposit or not,” it stated.

It advised the tribunal to carefully consider the requisite conditions for ordering the statutory deposits and exercise its discretion under the provision in good faith.

Not doing this, it added, may result in indiscriminate assessments and a decline in taxpayer confidence in the appeal process.

Post Views: 129

Follow The Eagle Online Channel on WhatsApp

FIRS Multichoice PWC TAT
Share. Facebook Twitter Pinterest LinkedIn Tumblr Telegram Email
Previous ArticleBreaking: Enyimba appoint ex-Super Eagles player as new coach
Next Article Delta police arrest five suspected armed robbers
Hassan Muaz

Related Posts

Manufacturers urge privatisation of Nigeria’s public refineries

July 14, 2025

Sahara Energy Resource closes $225m facility for global expansion, sustainability

July 13, 2025

Group sues NNPCL over ‘failure to account for N825b, $2.5b meant for refinery repairs’

July 13, 2025
Dangote Ad
© 2025 All Rights Reserved. The Eagle Online.
  • Home
  • Privacy Policy
  • Advert Rates
  • Submit News
  • Contact Us

Type above and press Enter to search. Press Esc to cancel.