18/04/2024
Sealing of World Bank Market Orba: A gross illegality
I have taken time to look at the relevant tax laws in Enugu State including the Personal Income Tax ( Amendment) Act 2011 and I could not lay my hands on any provision of the law/Act that authorises the Enugu State Board of Internal Revenue Service to seal shops or businesses as punishment for non-payment or non-remittance of taxes.
A clear look at the provisions of the law particularly sections 94 and 95 of PITA 2011 shows that the punishment for non payment of income tax or purchase tax or any other taxes is either fine or imprisonment upon conviction by a competent court of law.
There is no where in the law that the ESBIRS is empowered to seal shops or businesses.
I want to ask: What is the essence of establishing the Tax Appeal Tribunal, if the board can go around sealing shops without first resorting to the Tribunal against tax evaders or defaulters?
Again, many questions should be asked:
How did the Board arrive at the assessment of the income of taxable persons?
Is the board aware that any person or trader whose annual income after the necessary deductions is below #30,000 is not taxable?
Has the board complied with the procedure stipulated in section 104 of PITA Act 2011 in exercising the power of levying by distress?.
These and many other questions beg for answers.
I therefore condemn, in the most strictest terms, the conduct and act of the Board in sealing World bank market Orba on the basis of non-payment or non-remittance of Income tax or any other taxes.
I will stop here for now.
C. N. Ogbodo, Esq.
