A member, Taxation Standards and Practice Monitoring Committee of the Chartered Institute of Taxation of Nigeria, , Francis Uzoma Ubani, has petitioned the Nigerian Bar Association over some provisions of Finance Acts, 2021, 2022.
Ubani appealed to NBA to intervene by ensuring that the Constitution is obeyed and that the Rule of Law prevailed in this regard. “We hereby call on you and respectfully urge you to stand up and take “Official Position” in this very important constitutional issue for the development of law in Nigeria and thereby advance the principle of rule of law and the supremacy of law in Nigeria, for the common good of all citizens, as Nigeria itself, is a creation of law.
He remarked that the Deposit Money Banks and Financial Institutions should henceforth stop remitting qualified chargeable stamp duties/EMTL accruable to the different States pursuant to Section 4 of the Stamp Duties Act, as amended, to the FIRS, instead start henceforth to remit to the relevant tax authorities in the various States as applicable.
“Section 4 and 4 of the Stamp Duties Act, and Section 163 and of the 1999 Constitution, as altered, are very clear and unambiguous on Taxing Powers of the Federal and State Governments on issues of stamp duties and capital gains tax in Nigeria.
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