UYO – Civil Society Organisations (CSOs) in Akwa Ibom State have declared support for the proposed Akwa Ibom State Internal Revenue Service Bill.
The group, also urged the State House of Assembly to carefully introduce far-reaching amendments to strengthen institutional independence, protect taxpayers’ rights, and promote transparency and accountability in tax administration.
The position was contained in a joint memorandum presented after a stakeholders’ meeting convened by the House of Assembly Committee on Appropriation and Finance to review the Bill for a Law to Establish the Akwa Ibom State Internal Revenue Service for Efficient Administration and Collection of Internally Generated Revenue and for Matters Connected Therewith.
The groups described the proposed legislation as a comprehensive framework comprising 10 parts, 101 sections and a schedule aimed at improving the administration, collection and accountability of internally generated revenue in the state.
While commending the overall objective of modernising tax administration, the CSOs expressed concerns that several provisions of the Bill concentrate excessive powers in the office of the Governor and the proposed Internal Revenue Service, with insufficient safeguards for taxpayers and weak institutional independence.
Among their major recommendations was the expansion of the Governing Board to include representatives of the organised private sector, civil society organisations and professional bodies such as the Chartered Institute of Taxation of Nigeria (CITN) and the Institute of Chartered Accountants of Nigeria (ICAN), rather than leaving appointments solely at the Governor’s discretion.
The organisations also called for the deletion of provisions empowering the Governor to dissolve the Board or remove its members without legislative approval, arguing that such powers could compromise the agency’s independence and expose it to undue political influence.
They further recommended that the remuneration of Board members be determined by the House of Assembly instead of the Governor, while staff recruitment and remuneration should remain the exclusive responsibility of the Board within an approved budget.
The CSOs equally opposed provisions making the Secretary and Legal Adviser to the Service a Ministry of Justice official, insisting that the office should be occupied by an independent legal practitioner employed directly by the Service through a transparent process.
They also urged lawmakers to amend sections allowing unrestricted reversal of tax decisions by the Board and the Service, recommending that taxpayers be given prior notice, reasons for such decisions and the right to appeal.
On funding, the groups welcomed the statutory retention of five per cent of revenue collections for the Service but rejected provisions allowing the Governor to alter the rate without legislative approval, describing it as a threat to the agency’s financial autonomy.
The organisations further advocated stronger legislative oversight by recommending that annual audited accounts of the Service be submitted to the House of Assembly and published for public scrutiny.
Expressing concern over taxpayers’ access to justice, the CSOs rejected the provision requiring appellants to deposit 20 per cent of disputed tax assessments before approaching the High Court, describing it as unconstitutional and discriminatory against low-income earners, farmers, traders and small businesses.
They also called for tighter safeguards governing tax inspections, recommending that officers obtain judicial warrants before any forcible entry into business premises and provide reasonable notice except in exceptional circumstances.
The memorandum urged lawmakers to restrict the proposed power of arrest strictly to cases involving deliberate tax fraud, with arrests subject to judicial warrants and full observance of constitutional rights.
The organisations further recommended stiffer penalties for attempts to bribe tax officials, proposing an increase from the current N500 fine to a minimum of N500,000 or one year imprisonment, or both, to serve as a deterrent against corruption.
They also called for stricter oversight of the Service’s powers to compound tax offences, insisting that such decisions should follow published guidelines and be reported annually to the House of Assembly.
On executive control, the CSOs recommended that all policy directives issued by the Governor to the Service should be in writing, published and laid before the House of Assembly within 30 days to prevent abuse.
The groups also lamented the absence of whistleblower protection in the Bill and urged lawmakers to include provisions safeguarding tax officers and members of the public who report corruption or abuse within the Service from retaliation.
The civil society organisations maintained that, with the proposed amendments, the Bill would establish a transparent, accountable and professionally independent revenue administration capable of boosting internally generated revenue, while protecting the constitutional rights of taxpayers across Akwa Ibom State.
