NBA President Challenges Enugu State Judiciary Directive On Tax Clearance Certificate Requirement For Legal Practitioners
In a letter addressed to the Honourable Chief Judge of Enugu State, the President of the Nigerian Bar Association (NBA), Yakubu C. Maikyau, OON, SAN has raised concerns regarding a recent directive requiring the attachment of Tax Clearance Certificates (TCC) to all court processes filed within the state.
The letter, dated 16th February, 2024 highlighted the NBA’s objections to the directive issued by the Chief Registrar of the High Court of Enugu State, allegedly under the instruction of the Executive Chairman of the Enugu State Internal Revenue Service (ESIRS).
Expressing dismay over the directive, the NBA President cited constitutional provisions guaranteeing the right of access to court for all citizens, emphasizing that no law should hinder this fundamental right. He criticized the directive’s implications for both legal practitioners and their clients, arguing that it unfairly imposes tax obligations as a prerequisite for filing court processes.
Referencing relevant sections of the Legal Practitioners Act and the Rules of Professional Conduct, Maikyau asserted that the issuance of practice licenses and the right of audience in court are independent of tax obligations. He contended that the directive violates these legal provisions and undermines the constitutional rights of legal practitioners and litigants.
The letter urged the Honourable Chief Judge to withdraw the directive and advised the ESIRS to pursue tax enforcement through appropriate mechanisms under the Personal Income Tax Act. Additionally, he condemned the actions of the ESIRS Chairman, characterizing them as contemptuous of the judiciary’s integrity.
The NBA President concluded the letter by expressing the association’s readiness to take further action if necessary, pending the Chief Judge’s response to their request for withdrawal of the directive.
The NBA’s stance underscores its commitment to defending the rights of legal practitioners and upholding the principles of justice within Enugu State.
Read the full text of the letter here>>>>>>> LETTER TO ENUGU CHIEF JUDGE
