The President of the Court of Appeal, Justice Monica Dongban-Mensem says the Proposed Court of Appeal (Federal Inland Revenue Service) Practice Directions 2022 will enhance speedy dispensation of justice in tax related matters at the appellate court.
Justice Dongban-mensem made this known in her remarks at a two-day Technical Workshop for the Review of the Proposed Court of Appeal (Federal Inland Revenue Service) Practice Directions 2022.
“I am delighted that the FIRS, under the leadership of the Executive Chairman Mr. Muhammad Nami, is collaborating with the Court to ensure that the Practice Directions are comprehensive.
“Also, concise and will operate contemporaneously with current and emergent issues touching on taxation” she said.
She explained that the aim of the workshop was to embark on an indepth review of the Practice Directions on Tax matters which will guide the conduct of appeals bordering on the operations of the FIRS under its establishment Act.
“It will also govern matters brought before the Court 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.
“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” she said.
“The Practice Directions also ensures that the parties are active participants in achieving its aims” she said.
Similarly, the Executive Chairman, Federal Inland Revenue Service (FIRS), Mr Muhammad Nami represented by Coordinating Director, Compliance Support Group, Dr. Dick Irri, expressed delight on the collaboration.
Nami said it is imperative to collaborate with the judiciary to ensure speedy justice delivery on tax matters.
“The FIRS continues to recognize that the judiciary is a crucial stakeholder in tax administration responsible for the interpretation of tax laws.
“Also for resolution of tax disputes; hence, our continuous engagement and collaboration with judiciary to seek for ways to improve our tax system.
“As we all can attest, taxation is a specialized area of knowledge which has continued to evolve overtime” he said.
He added that 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” he said
The Rules committee of the Court is expected to harmonise 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.
The workshop held at Gora, Nasarawa state was attended by Justices of the Court of Appeal and officials from the FIRS.
