Best Children International Schools Ltd. v. FIRS [2018]

Taxation is a major issue in the economy of any nation. When issues come up requiring a determination on whether a person either natural or artificial is liable to pay taxes the Court is duty bound to explore the relevant laws and apply them accordingly. It is certain and well endorsed by our Court, that taxation is not an all comers or an arbitrary issue. No tax can be imposed on or collected from the subject without the words in an Act of Parliament clearly showing intent on it to lay a burden on the subject (see S.A. Authority v. Regional Tax Board (1970) All NLR 177; Scottish Widows Plc & Ors v. Commissioners for Her Majesty Revenue and Customs (SCOTLAND) & ors. (2011) LPELR – 17822 (UK Sc). The duty of a citizen to obey, oblige and comply with the laws of the land is as fundamental and concomitant with the duty of a citizen to pay taxes. The essence of taxation is to enable the state have money to meet up with its traditional obligation of maintaining law and order; ensure good governance and make available essential commodities for its teaming population. In Nigeria as is in all other nations of the world the responsibility of paying taxes is on the people.

~ Stephen Jonah Adah, JCA