Airtel Networks Limited is ordered by the Tax Tribunal to pay N33Million in tax liability to the Plateau Internal Revenue Service

The North Central Zone of the Tax Appeal Tribunal on 26 April 2023 ordered Airtel Networks Limited to pay the Plateau Internal Revenue Service the amount of  N33,424, 894.74( thirty three million, four hundred and twenty-four thousand, eight hundred and ninety-four naira, Seventy four kobo)  )only for the period of 2013 – 2016

BRIEF OF THE CASE
The Appellant complains that the Respondent owes it N27,881,079.77 (Twenty-Seven Million, Eight Hundred and Eighty One Thousand, Seven Hundred and Seven Naira, Seventy-seven Kobo) only for tax liabilities including PAYE underpayment, WHT, Development Levy, Business Premises, Previous Audit Balance, and Statutory Penalties, all of which Respondent refused to pay despite numerous demands. Despite the fact that the Respondent’s initial total tax liability was N33,424, 894.74 ( thirty three million, four hundred and twenty-four thousand, eight hundred and ninety-four naira, Seventy four kobo)

Issues for Determination.
“whether the Appellant has placed before the Honourable Tribunal sufficient materials to be entitled to judgement on the merit as per its claim before the Tribunal?”.

JUDGMENT

In the final analysis, judgement is entered in favour of the Appellant in the total sum of N19,485,191.79 (Nineteen Million, Four Hundred and Eighty -Five Thousand, One Hundred and Ninety -One Naira, Seventy -Nine Kobo) comprising the sum N801,758.78 only as Respondents outstanding PAYE tax liability, N14,072,433.43 as WHT, N1,487,419.22 being 10% penalty and N3,123,580.36k being 21% interest on the principal sum. Within 30 days of the date of this judgment, the respondent is required to pay the judgment amount to the appellant.