The Benin- South South Zone of the Tax Appeal Tribunal has ordered Baklang Consultant Limited to pay Bayelsa State Board Of Internal Revenue the sum of N195,993,729.40 (One Hundred and Ninety-Five Million, Nine Hundred and Ninety-Three Thousand, Seven Hundred and Twenty Nine Naira, Forty Kobo only)  inclusive of interest and penalties being the assessed tax liability for the years 2008 to 2013 in accordance with the relevant tax legislation.

The Panel led by Obehi Odiase-Alegimenlen held that the Bayelsa State Board of Internal Revenue has proved its case against Baklang Consultant Limited and is entitled to the reliefs sought in the interest of justice.

From facts, the Appellant- Bayelsa State Board of Internal Revenue had appealed to the Tax Appeal Tribunal over the failure of Baklang Consultant Limited's failure to file and pay the assessed tax liability in respect of PAYE, Development Levy, and Bayelsa State Infrastructural Maintenance Levy on the grounds that unremitted taxes has become a debt owed by the firm to the Bayelsa State Government.

Consequently, the Bayelsa State Board of Internal Revenue sought an order directing the Baklang Consultant Limited to pay  the revenue agency the assessed tax liability in accordance with the relevant tax legislations, and a declaration that the failure, refusal and/or neglect of the firm to deduct and remit its P.A.Y.E. of its staff are in breach of Sections 81 and 82 of the Personal Income Tax Act 2011 (as amended) amongst others.

In defense, the Respondent- Baklang Consultant Limited filed a preliminary objection and urged the Tribunal to strike out the Appeal for lack of jurisdiction. The Tribunal in its ruling dismissed the objection and affirmed jurisdiction.

The Baklang Consultant filed another Motion on Notice and sought the Tribunal to stay proceedings, and the tribunal refused the stay of Proceeding for lacking merit and ordered that Hearing Notice be served on the Respondent for the continuation of the hearing.

However, despite service of hearing notices on the Baklang Consultant, the firm failed and refused to defend the suit.

The learned counsel to the Bayelsa State Board of Internal Revenue urged the tribunal to grant the reliefs sought in the interest of justice.

In a well-considered judgment after careful evaluation of the evidence tendered, the tribunal led by Hon. Prof. Obehi Odiase-Alegimenlen as Chairman, Hon Dr. Ala-Peters David, Hon. Mrs. Hilda Ofure Ozoh, Hon. Barr. Ajoku Vitalis Friday and Hon. Prof. Olatunde Julius Otusanya as members held that the Bayelsa State Board of Internal Revenue has made out a case to be entitled to the judgment of the Tribunal. 

The Panel held that Baklang Consultant Ltd is indebted to the Bayelsa State Board of Internal Revenue in the sum of N195,993,729.40 (One Hundred and Ninety-Five Million, Nine Hundred and Ninety-Three Thousand, Seven Hundred and Twenty Nine Naira, Forty Kobo only) being unremitted PAYE of its Staff, Development Levy and Bayelsa State Infrastructural Maintenance Levy in accordance with Section 1(b) and (d) of the First Schedule to Personal Income Tax Act (Amendment) 2011, Taxes and Levies (Approved List for Collection) Act and Bayelsa State Infrastructural Maintenance Levy Law 2003.

The Tribunal also ordered Baklang Consultant Ltd to file its tax returns with the Bayelsa State Board of Internal Revenue as prescribed by law.

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