By Abubakar Rabilu Gombe
The Gombe State Revenue Recovery Tribunal on Thursday 15th January, delivered its first fully contested judgment since its establishment, affirming the statutory authority of the Gombe State Internal Revenue Service (GIRS) to assess and collect taxes while striking out unlawful and excessive levies.
The tribunal, presided over by the Chairman , Barr .Muhammad Tukur Jungudo, with Barr. Hannatu Dauda Simon and Barr Alhassan Mu’azu as members, ruled in a tax dispute between GIRS and Giholands Pharmaceutical Company, marking the first full trial conducted by the tribunal and Judgment after several rullings.
In its judgment, the tribunal held that while GIRS is empowered under the law to collect taxes, such authority must be exercised in strict compliance with statutory provisions and the principles of natural justice.
It consequently struck out the Development Levy and Gaseous Emission Charge for lacking statutory backing and declared the ₦558,000 back-duty assessment for the years 2020 to 2022 null and void due to improper computation and failure to follow due process.
After reviewing documentary evidence tendered by both parties, the tribunal reassessed the defendant’s lawful tax liability for the 2024 tax year at ₦55,000, covering PAYE, Business Premises Levy, Fire Service Levy and Signage Fee.
Having already paid ₦35,000, the defendant was ordered to pay an outstanding balance of ₦20,000 within 30 days, after which it is entitled to a Tax Clearance Certificate by the Gombe State internal Revenue service for the year.
Speaking after the ruling, the tribunal’s Registrar of Media and Publicity, Barrister Abdurrashid Ibrahim, described the judgment as fair and balanced.
“This is the first case in which the tribunal conducted a full trial. The outcome can be described as a win-win, as some aspects favoured the revenue service while others were decided in favour of the taxpayer,” he said.
Counsel to the defendant, Suru Jidda, said the company never disputed its obligation to pay tax but challenged the method of assessment, describing the judgment as educative and helpful to taxpayers.
On his part, counsel to the state government, Barrister Jirfah H. Herman, said the ruling reaffirmed the tribunal’s role as a platform for fairness to both the government and citizens.
The Executive Chairman of GIRS, Aishatu Adamu, welcomed the judgment and urged taxpayers to keep proper records and file annual returns promptly to avoid unfavourable assessments.
Legal practitioners who are senior members of the bar- Barr I.M Attahir and Barr. Habu Abdu observed the proceedings on behalf of the Nigerian BAr Association for transparency and accountability. They described the judgement as a landmark step toward transparent and lawful tax administration in Gombe State. Expressing their gratitude to the Government of Gombe State for establishing such a Tribunal where Tax Authority is affirmed.
