BIRS seals of St Joseph Nyiman,Ashi Polytechnic Anyiin and other schools in Benue State,vows to seal more over Tax liabilities.(PHOTOS).

The management and staff of Benue State Internal Revenue Service (BIRS) yesterday, 16th July, 2016 carried out an enforcement exercise on defaulters of taxes by sealing some schools within the state.









The exercise which began at St. Joseph secondary school, Nyiman ended at Ashi Polytechnic Anyiin, Logo. The Executive Chairman of the board, Mrs. Mimi Adzape-Orubibi who led the team said, the exercise became necessary for obvious reasons. She said the board obtained a Warrant (Court Order) to distrain by sealing the following schools:

1. Ashi Polytechnic, Anyiin

2. Daddy Memorial School, North Bank, Makurdi

3. St. Joseph Secondary School, Nyiman, Makurdi

4. Kindagat Nur./Pri. School, George Akume Road, Makurdi

These schools are only but a few out of the about four hundred default schools for taxes/levies liabilities in the state.

Out of the schools issued warrant to distrain by sealing, the team only visited Ashi Polytechnic, Daddy Memorial School and St. Joseph Secondary School for want of time. While the duo of Daddy Memorial School and St. Joseph Secondary School were sealed, having evacuated everyone in the premises and served the court order, Ashi Polytechnic could not be sealed because the proprietor of the institution, Chief Dr. Terkula Suswam paid the taxes/levies liabilities of the school immediately the enforcement team arrived.



Speaking to Journalists at the end of the exercise, Mrs. Mimi Adzape-Orubibi said the enforcement exercise was in compliance with the provisions of Section 104 of the Personal Income Tax Act, 2011 (as amended) and section 41(1),(3)&(4) of the Benue State Revenue Administration Law, 2015. The Executive Chairman added that “this is just the beginning, those who think they are above the Law should think twice because no stone will be left unturned as far as revenue drive is concerned; we cannot be taxing some people and sparing others”.

When asked what will happen to the sealed premises if the owners or operators don’t respond, Mrs. Orubibi quoted section 104 of the Personal Income Tax Act, 2011 (as amended) thus:

(4) Things distrained under this section may at the cost of the taxable person, be kept for fourteen days and at the end of that time if the amount due in respect of the tax and the cost and charges of and incidental to the distress are not paid they may subject to subsection (6) of this section, be sold at any time thereafter.
(5) out of the proceeds of a sale under this section, there shall in the first place be paid the cost or charges of and incidental to the sale and keeping of the distress, and disposal there under and in the next place the amount due in respect of the tax, and balance (if any) shall be payable to the person on demand being made by him or on his behalf within one year of the date of the sale.

Again, the Law allows for instalmental payment, but not more than three instalments. She added that those affected can come and negotiate with the board, if they can’t pay all at once.

Worthy of note, is the fact that most of these defaulters have been indebted to the state for a period of not less than two years. This is coming after the demand notices for such taxes/levies liabilities have been served on the schools, followed by the first, second and third reminders as provided by the relevant Laws.

Ultimately, it would be recalled that a couple of months ago, the Executive Chairman, BIRS led her team of management staff to pay a courtesy call on the Chief Judge of Benue State to solicit for special Revenue Courts which was subsequently granted approval. Also, the Commissioner of Police was visited to enhance a good working relationship between the Police Force and the board, especially in the area of enforcement. These visits have started yielding fruits as the police as well as the Judiciary is cooperating with the board towards an improved IGR.

The exercise is a continuous one...

Terna Francis
Media Assistant to the Executive Chairman