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Resolving Tax Disputes Through the Alternative Dispute Resolution (ADR) Mechanisms

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Nigerian Taxation

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Objectives

In the contemporary world, the use of Alternative Dispute Resolution (ADR) in settling disputes is gaining momentum. Examining the aptness of this method in resolving tax matter is, therefore, the main aim of this chapter. At the completion of the discussion in this part, readers are expected to

  1. i.

    know what Alternative Dispute Resolution (ADR) is all about

  2. ii.

    know the available Alternative Dispute Resolution (ADR) mechanisms

  3. iii.

    appreciate the merits of using Alternative Dispute Resolution (ADR) in resolving tax disputes.

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Notes

  1. 1.

    In Criminal cases, the use of plea bargaining which is a look alike of ADR in term of operation is now being advocated. In plea bargaining, the use of “negotiation” which is a key component of ADR is mostly used by the accused or his counsel and the prosecution on how the severity of the punishment of offence could be mitigated.

  2. 2.

    Adedokun K.A. “Resolving Tax Disputes by Alternative Dispute Resolution (ADR) processes: A Useful Tool for Nigeria” in Ahmad I.A. (ed.) Alternative Dispute Resolution and Some Contemporary Issue, Legal Essays in Honour of Justice Ibrahim Tanko Muhammed CON (Advocate Chambers, Faculty of Law ABU Zaria, 2010), p. 39.

  3. 3.

    Magaji H.D.S. “The Role of the Traditional Rulers in Alternative Dispute Resolution: A Case Study of Borno Amicable Settlement Corridor” in Ahmad I.A. (ed.) Alternative Dispute Resolution and Some Contemporary Issue, Legal Essays in Honour of Justice Ibrahim Tanko Muhammed CON (Advocate Chambers, Faculty of Law ABU Zaria, 2010), p. 407.

  4. 4.

    Ayinla L.A, The Possibilities and Hindrances of ADR in Nigeria: A Critique (LAP Lambert Academic Publishing, 2016), p. 26.

  5. 5.

    Nwanerie A.C “An Appraisal of ADR Process in Nigeria” in Ahmad I.A. (ed.) Alternative Dispute Resolution and Some Contemporary Issue, Legal Essays in Honour of Justice Ibrahim Tanko Muhammed CON (Advocate Chambers, Faculty of Law ABU Zaria, 2010), p. 351, see also, ibid., p. 67.

  6. 6.

    M.M. Akanbi and Raphael Adeoye “The Use of ADR in settlement of Workplace Dispute in Nigeria: A Legal Analysis” in Uchefula C. et al. (eds.) Law, Social Justice and Development: A Festischrift for Prof Uba Nnabue (Imo State University, 2013), p. 942.

  7. 7.

    Peter D, What is Alternative Dispute Resolution (Dec-sage Nig. Ltd, Lagos, 2005), p. 4 see also Adedokun K.A op. cit. (n. 438), p. 441.

  8. 8.

    Cap A18: Law of Federation of Nigeria, 2004.

  9. 9.

    Eleojo Enenche “The Growth of ADR in Nigeria” in Ahmad I.A. (ed.) Alternative Dispute Resolution and Some Contemporary Issue, Legal Essays in Honour of Justice Ibrahim Tanko Muhammed CON (Advocate Chambers, Faculty of Law ABU Zaria, 2010), p. 430.

  10. 10.

    Ibid.

  11. 11.

    For detail of how all these statutes work and regulate ADR in Nigeria, see Ayinla, op. cit., (n. 440), pp. 70–74.

  12. 12.

    Ibid.

  13. 13.

    For the meaning of what and how in taxation, see unit 1 of this book.

  14. 14.

    Ladan M.T. “ADR in Nigeria: Benefits, Processes and Enforcement” in Yusuf Akinseye G. (ed.) Current Themes in Nigerian Law Essays in Honour of Prof. Awwalu Hamisu Yadudu, 1995), p. 253, see also Adedokun, op. cit., (n. 438), p. 445.

  15. 15.

    Akanbi Muhammed M. Domestic Commercial Arbitration in Nigeria: Problems and Challenges (LAP Lambert Academic Publishing, Germany, 2012), pp. 317–318.

  16. 16.

    Emphasis mine.

  17. 17.

    See Section 94(2)CITA, Cap C21 LFN 2004, Section 96(2)PITA Cap P8, LFN, 2004 and Section 48(1)FIRS 2007 wherein the service is empowered to compound tax offences under the Act.

  18. 18.

    Personal Income Tax Act, Cap P8, LFN, 2004.

  19. 19.

    Personal Income Tax Act, Cap P8, LFN, 2004.

  20. 20.

    Companies Income Tax Act, Cap C21 LFN, 2004.

  21. 21.

    Federal Inland Revenue Service Act, 2007.

  22. 22.

    Nwanerie op. cit., (n. 441), pp. 356–357.

Relevant Authorities and References for Further Reading

Books

  • Adedokun, K.A.: Resolving tax disputes by alternative dispute resolution (ADR) processes: a useful tool for Nigeria. In: Ahmad I.A. (ed.) Alternative Dispute Resolution and Some Contemporary Issue, Legal Essays in Honour of Justice Ibrahim Tanko Muhammed CON. Advocate Chambers, Faculty of Law ABU Zaria (2010)

    Google Scholar 

  • Akanbi, M.M.: Domestic Commercial Arbitration in Nigeria: Problems and Challenges. LAP Lambert Academic Publishing, Germany (2012)

    Google Scholar 

  • Muhammed, M.A., Adeoye, R.: The use of ADR in settlement of workplace dispute in Nigeria: a legal analysis. In: Uchefula C. et al. (eds.) Law, Social Justice and Development: A Festischrift for Prof Uba Nnabue. Imo State University (2013)

    Google Scholar 

  • Ayinla L.A.: The Possibilities and Hindrances of ADR in Nigeria: A Critique. LAP Lambert Academic Publishing (2016)

    Google Scholar 

  • Enenche, E.: The growth of ADR in Nigeria. In: Ahmad I.A. (ed.) Alternative Dispute Resolution and Some Contemporary Issue, Legal Essays in Honour of Justice Ibrahim Tanko Muhammed CON. Advocate Chambers, Faculty of Law ABU Zaria (2010)

    Google Scholar 

  • Ladan, M.T.: ADR in Nigeria: benefits, processes and enforcement. In: Akinseye G.Y. (ed.) Current Themes in Nigerian Law Essays in Honour of Prof. Awwalu Hamisu Yadudu (1995)

    Google Scholar 

  • Magaji, H.D.S.: The role of the traditional rulers in alternative dispute resolution: a case study of borno amicable settlement corridor. In: Ahmad I.A. (ed.) Alternative Dispute Resolution and Some Contemporary Issue, Legal Essays in Honour of Justice Ibrahim Tanko Muhammed CON, Advocate Chambers, Faculty of Law ABU Zaria (2010)

    Google Scholar 

  • Nwanerie, A.C.: An appraisal of ADR process in Nigeria. In: Ahmad I.A. (ed.) Alternative Dispute Resolution and Some Contemporary Issue, Legal Essays in Honour of Justice Ibrahim Tanko Muhammed CON. Advocate Chambers, Faculty of Law ABU Zaria (2010)

    Google Scholar 

  • Peter, D.: What is Alternative Dispute Resolution. Dec-sage Nig. Ltd, Lagos (2005)

    Google Scholar 

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  1. Department of Business Law, Faculty of Law, University of Ilorin, Ilorin, Nigeria

    Saka Muhammed Olokooba

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Olokooba, S.M. (2019). Resolving Tax Disputes Through the Alternative Dispute Resolution (ADR) Mechanisms. In: Nigerian Taxation. Springer, Singapore. https://doi.org/10.1007/978-981-13-2607-3_12

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  • DOI: https://doi.org/10.1007/978-981-13-2607-3_12

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