Debate Over Tax Clearance As Bail Condition Divides Legal Experts, Advocates

The inclusion of tax clearance as a requirement for bail in Nigeria has sparked intense debate among legal professionals, human rights advocates, and the public. While some see the condition as a tool for accountability and revenue generation, others argue it infringes on individual rights and exacerbates prison congestion.

Critics of the policy argue that requiring tax clearance for bail infringes on constitutional rights to liberty and places undue financial and procedural burdens on individuals. They highlight how this requirement delays bail processes, prolongs detention, and exacerbates the already severe overcrowding in correctional facilities.

Proponents contend that tax clearance is irrelevant in assessing whether an accused is a flight risk or poses a danger to society. They also emphasize the economic hardships it imposes on families already struggling financially.

Anthony Makolo, founder of the Makolo Anthony Empowerment Foundation for Indigent Inmates, criticized the policy for contributing to prison congestion. He noted that many accused individuals are unable to meet the stringent bail conditions, defeating the reformative purpose of correctional facilities.

On the other hand, supporters view the requirement as a critical tool for ensuring compliance with tax laws and generating revenue. Advocates like Ebenezer Omejalile, Co-founder of the Advocates for Children and Vulnerable Persons Network (ACVPN), argued that the condition helps prevent tax evasion and ensures accountability for both suspects and their sureties.

“Removing tax clearance as a bail condition could weaken the criminal justice system and encourage criminality,” said Omejalile. He also cited cases where tax clearance requirements revealed tax defaulters, indirectly aiding enforcement efforts.

Legal practitioner Dr. Yemi Omodele echoed this sentiment, describing the tax condition as a revenue-generating mechanism for government obligations, including judicial salaries. He noted that bondsmen, who stand as sureties, often factor tax payments into their fees, ensuring compliance.

The debate also highlighted discrepancies in tax clearance policies across states. In Lagos State, for instance, the annual tax clearance fee is N2,500, while other states charge significantly higher amounts, ranging from N75,000 to N80,000. These variations further complicate the process, contributing to delays and custodial overcrowding.

While the debate continues, stakeholders agree on the need to balance revenue generation with the rights of accused persons. Advocates for reform emphasize simplifying bail processes to alleviate prison congestion and ensure correctional facilities fulfill their rehabilitative mandate.

As Nigeria grapples with these challenges, the discourse underscores the need for a more equitable and effective approach to bail conditions that upholds justice and human rights.