..As NAU holds 104th Inaugural lecture urging Nigerians To Embrace Taxation
By Uzo Ugwunze
A university don and Professor of Tax Law, Prof. Meshach Nnama Umenweke has stated that under Personal Income Tax (PIT) every citizen should pay Tax irrespective of the person’s profession, vocation or business to enable government generate enough revenue and to enable citizens hold the government accountable for the statutory provision of basic social amenities and infrastructure.
Prof. Umenweke stated that under Personal Income Tax as citizens of the country even alleged fraudsters popularly called ‘Yahoo Boys’, Drug Barons, Prostitutes should pay taxes from the proceeds of their business saying that it does not stop the government from prosecuting the actions that brought about the proceeds if they violated any provision of the law.
Umenweke made the statement during the 104th Inaugural lecture of Nnamdi Azikiwe University(NAU) Awka held on 26th September, 2024 at the University Auditorium.
Delivering his inaugural lecturer titled , “Nigerian taxation and the social contract: a legal analysis of the benefit and breaches” Umenweke said that Section 3 of the PIT Act imposes taxes on individuals and unincorporated bodies resident in Nigeria.
“Section 3 did not specify wether legal or illegal, once the fund come into your pockets, it is taxable. The offence you committed is a different kettle of fish. As investigation is ongoing, you are supposed to pay Tax on the Income pending when you are found guilty or not guilty”, said Umenweke.
He said that although citizens have been avoiding and evading taxes, government had also not lived up to their responsibilities by judiciously translating the generated taxes to provision of basic amenities for her citizens.
Umenweke, a Professor of Tax law, identified challenges of taxation in Nigeria as lack of statical data, multiplicity of taxes, poor tax administration, lack of incentive for tax collection efforts, tax avoidance and evasion, corruption, lack of public enlightenment and awareness adding that Nigerian governments breach the social contract, Professor Umenweke said they included non provision of social amenities, corruption, illegal and multiple tax imposition and collection.
However, Professor Umenweke further called for the amendment of chapter 2 of the 1999 constitution to make provisions thereto justiciable and the components enforceable in order to enable citizens hold government accountable.
He also recommended strengthening of the powers, functions and compositions of the Joint Tax Board, social reorientation on the importance of taxation, use of judicial review of executive actions by tax payers, among others.
According to,” Dean faculty of Law, NAU, Prof V. Ogugua Ikpeze, Since we are known as Yahoo country, it is a new technology that has come up. The international money coming into the country, if you can track by their phone numbers and addresses, it is a source of good money to the country not only jailing the culprits.
“For instance, when people traffic in person, after jailing them, you still want them to compensate the victim. Let the government be compensated by such income coming into the country by taxation”, said Prof Ogugua Ikpeze.
Earlier in her opening remark, the Acting Vice Chancellor of NAU, Professor Carol Arinze-Umobi, represented by former Deputy Vice Chancellor, Academic, of the institution, Professor Frederick Odibo, described the inaugural lecturer as a dynamic and hardworking academic staff who is experienced in the law guiding taxation.
The event attracted the presence of members of the academic community, legal profession, Umuchu people led by the Palace Secretary, Umuchu Improvement Union and Old Boys Association of Dennis Memorial Grammar School, DMGS, Onitsha
Former DPP Anambra State and Chairman Umuchu Improvement Union, Awka branch, Barr. Godwin Emenike thanked God for a successful inaugural lecture saying that he has confidence in Prof. Umenweke reforms and contributions to both humanity and the economic development of the country viz a viz his wealth of experience in taxation.