The Executive Chairman of the Federal Inland Revenue Service (FIRS) has commended the Nigerian judiciary for its pivotal role in shaping the country’s tax system through sound and consistent judicial pronouncements.
He made the remarks in a goodwill message delivered at a training workshop for Justices of the Supreme Court, Court of Appeal, and Judges of the Federal High Court on the new tax laws, organized by the National Judicial Institute (NJI).
The FIRS Chairman described the workshop as a vital platform for strengthening collaboration between the judiciary and tax authorities, adding that such engagements were essential in promoting clarity, fairness, and efficiency in tax administration.
According to him, the introduction of new tax legislations — including the Finance Acts, the Petroleum Industry Act, and other subsidiary laws — has significantly transformed Nigeria’s tax landscape, creating new compliance obligations, enforcement provisions, and dispute resolution mechanisms that demand robust judicial interpretation.
He noted that the judiciary’s decisions over the years have helped clarify ambiguities in tax statutes while ensuring predictability and fairness in tax administration.
“The judiciary, through its interpretative powers, remains the ultimate arbiter in maintaining the delicate balance between the legitimate powers of tax authorities and the rights of taxpayers,” he said.
The FIRS boss emphasized that timely and consistent judicial decisions were critical to the efficiency of the nation’s tax system, as they foster voluntary compliance, boost investor confidence, and enhance national revenue mobilisation.
He also stressed the importance of continuous judicial education, particularly in light of emerging challenges posed by digitalisation, cross-border transactions, and evolving business models in the global economy.
“Understanding these complexities is crucial to ensuring that judicial interpretation aligns with both domestic legislation and international best practices,” he stated.
Reaffirming FIRS’s commitment to supporting the judiciary, the Chairman pledged ongoing collaboration through knowledge sharing, technical assistance, and engagement initiatives aimed at improving the resolution of tax disputes.
He urged all stakeholders to sustain dialogue and cooperation to promote a more equitable and efficient tax system, describing a knowledgeable judiciary as indispensable to the success of any modern tax administration.
The FIRS Chairman concluded by commending the National Judicial Institute and participants for their dedication to capacity building, expressing optimism that the workshop would further enhance the quality of judicial pronouncements on tax matters.
