The Jos- North Central Zone of the Tax Appeal Tribunal has ordered Airtel Networks Limited to pay Plateau State Internal Revenue Service the sum of N19,485,191.79 (Nineteen Million, Four Hundred and Eighty–Five Thousand, One Hundred and Ninety -One Naira, Seventy -Nine Kobo) being the outstanding PAYE tax liability, WithHolding Tax and interest for the period of 2013 – 2016 within 30 days.
The Panel led by Hon. Richard Bala held that Plateau State Internal Revenue Service is empowered by the provisions of the Personal Income Tax Act, 2011 and the Regulations made thereunder to demand and collect PAYE and WHT from the Respondent and has adduced sufficient evidence to the relief sought.
From facts, the Appellant- Plateau State Internal Revenue Service had submitted that the Respondent is indebted to it in the sum N27,881,079.77(Twenty-Seven Million, Eight Hundred and Eighty –One Thousand, Seventy –Nine Naira, Seventy –seven kobo) only for tax liability comprising of PAYE underpayment, WHT, Development Levy, Business Premises, Previous Audit Balance and Statutory Penalties, all of which Respondent refused to pay despite series of demands.
The Plateau Revenue Agency evidenced that it was after a decision was reached between the agency and Airtel Networks regarding the outstanding tax liabilities that the exhibit tendered was sent as final and conclusive tax liabilities, and all efforts to get paid were to no avail.
Despite several adjournments, the Respondent- Airtel Networks Limited failed to file defence and was foreclosed.
The Plateau State Internal Revenue Service contended that it has placed credible oral and documentary evidence before which remains unchallenged by the Respondent, and urged the Tribunal to grant the reliefs sought in the interest of justice.
In its well-considered judgment after careful evaluation of the evidence and submissions of both parties, the tribunal led by Hon. Richard Bala as Chairman, Hon Zaidu Abdullahi, Hon. Ukera Emmanuel, Hon. Ogbaenyi Chikwendu and Hon. Saidu Ahmed held that it is not a general rule that whenever the evidence tendered by the Plaintiff as in the instant case is unchallenged and uncontradicted that the Plaintiff is automatically entitled to judgment.
The panel ruled that the Tribunal has a duty even in an undefended case to evaluate the evidence placed before it to ascertain that such evidence is indeed credible and sufficient to sustain the claim, and ruled in favour of the Appellant.
“In the final analysis, judgement is entered in favour of the Appellant in the total sum of N19,485,191.79 (Nineteen Million, Four Hundred and Eighty–Five Thousand, One Hundred and Ninety-One Naira, Seventy-Nine Kobo) comprising the sum of N801,758.78 only as Respondent's outstanding PAYE tax liability, N14,072,433.43 as WHT, N1,487,419.22 being 10% penalty and N3,123,580.36k being 21% interest on the principal sum. Respondent is ordered to pay the Appellant the judgment sum within 30 days from the date of this judgment.” Tribunal ruled.
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