The Panel led by Obehi Odiase-Alegimenlen held that the Federal Inland Revenue Service has proved its case in line with the Summary Appeal Procedure.

From facts, the Appellant- Federal Inland Revenue Service had notified the NDDC of tax liability of N28,798,494,924.29k (Twenty Eight Billion, Seven Hundred and Ninety-Eight Million, Four Hundred and Ninety-Four Thousand, Nine Hundred and Twenty-Four Naira, Twenty Nine Kobo only) resulting from a tax investigation exercise which the Respondent did not object or challenge but rather contested and requested for the waiver of the Interest and the penalties and made a commitment to pay ?100,000,000.00 (One Hundred Million Naira) monthly instalment payment to offset the total liability.

Consequently, the NDDC recomputed its liability and netting off all the remittances it has made from the above said sum and arriving at a liability of ?20,338,795,939.00 (Twenty Billion, Three Hundred and Thirty-Eight Million, Seven Hundred and Ninety-Five Thousand, Nine Hundred and Thirty-Nine Naira only).

The Appellant- FIRS sought an Order of the Tribunal declaring that the failure/refusal and/or neglect of the Respondent to pay the balance of Withholding Tax (WHT) and VAT Tax liability in the sum of ?25,498,494,924.29k (Twenty-Five Billion, Four Hundred and Ninety-Eight Million, Four Hundred and Ninety-Four Thousand, Nine Hundred and Twenty-Five Naira, Twenty Nine Kobo only) is in violation of FIRS Establishment Act, Company Income Tax Act and Value Added Tax Act.

Likewise the sum of ?500,000,000.00 (Five Hundred Million Naira) only as general damages for non-payment of the assessed tax despite repeated demand.

In response, the Respondent- NDDC averred that the outstanding balance and the sum stated in the FIRS’s Notice of Summary Appeal Procedure is not a liquidated sum of money and it accepted to pay the FIRS ?7,000,000,000.00 (Seven Billion Naira only) and urged the Tribunal to transfer the balance of N18,798,494,924.00 (Eighteen Billion, Seven Hundred and Ninety-Eight Million, Four Hundred and Ninety-Four Thousand, Nine Hundred and Twenty-Four Naira, Twenty Nine Kobo only) to the general cause list.

In opposition, the FIRS submitted that the amount has become a debt or liquidated sum and can be resolved through the Summary Appeal Procedure, and urged the tribunal to grant the reliefs sought.

In a well-considered judgment, 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 sum of ?23,038,795,939.00 (Twenty-Three Billion, Thirty-Eight Million, Seven Hundred and Ninety-Five Thousand, Nine Hundred and Thirty-Nine Naira only) consented to by the Respondent and the ?3,300,000,000.00 (Three Billion, Three Hundred Million Naira only) remittances agreed by both parties are no longer in contest, and the balance of N20,338,795,939.00 (Twenty Billion, Three Hundred & Thirty-Eight Million, Seven Hundred and Ninety-Five Thousand, Nine Hundred and Thirty-Nine Naira only) has become a debt or liquidated sum that is to be resolved summarily through the Summary Appeal Procedure.

“The question to be asked is on what basis did the Respondent arrived at that ?7,000,000,000.00 (Seven Billion Naira only) it is hastily agreeing after previously accepting to monthly liquidate the actual accessed liability of ?23,038,795,939.00 (Twenty-Three Billion, Thirty-Eight Million, Seven Hundred and Ninety-Five Thousand, Nine Hundred and Thirty-Nine Naira only) which it has also complied with remittances to the tune of ?3,300,000,000.00 (Three Billion, Three Hundred Million Naira only). It is the position of the law that you cannot both appropriate and reprobate.

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