Tax payers are entitled to fair hearing – Experts

September 14, 2015 – Legal luminaries and tax experts in Lagos State have called for sensitisation of taxpayers and stake holders in order to run an effective and voluntary taxation regime in the state.

They called on the Lagos State government to include capacity building as part of its tax administration strategy.

Speaking at a two-day retreat for judges in Lagos, an Associate Professor in the University of Lagos, Dr. Abiola Sanni explained that enforcement of Personal Income Tax under Section 104 of the Personal Income Tax Act is not at variance with the constitutional right to own properties.

According to him, Ex-parte provisions in Section 104 of the Personal Income Tax Act does not deprive a defaulting taxpayer the right to fair hearing and that there was need for liberal interpretation of revenue statutes in favour of deriving revenue by government in public interest.

Speaking on constutionality of taxation, Deputy Chief of Staff in the Vice Presient office, Mr. Ade Ipaye said tax Laws and issues are dynamic, hence judges and legal luminaries must also be kept abreast of the development in taxation.

He explained that for the nation to develop an effective tax regime, there must be true federalism, adding that part of the essential characteristics of a good tax system is when citizen pay tax voluntarily and when the tax authorities pay less or little to enforce tax law.

In his remarks, Justice Adenike Coker, who spoke on behalf of the Chief Judge of Lagos State, Hon. Justice Olufunmilayo Atilade urged the Lagos State Internal Revenue Service to ensure that due processes and statutory prescriptions are strictly followed to ensure that rights of taxpayers are not violated.