By Jovitta Iorshase
A tax appeal tribunal sitting in Jos has upheld the judgement of a court in Makurdi which ruled in a case between the Benue State Internal Revenue Service (BIRS) and MTN Nigeria Communications Limited.
Terkula Ati, the Media Aide to the BIRS Executive Chairman, Mr Andrew Ayabam, in a statement said MTN Nigeria had lost in a case that awarded the sum of N368,682 million arising from two Heads of Tax to include Property or Tenement Rate and Right of Way to BIRS.
According to Mr Ati, MTN Nigeria in its appeal had argued that it had appealed the assessment served by BIRS within the statutory period of 30 days.
In his judgment, the judge of the Tax Appeal Tribunal, Justice M. H Kurya held that MTN (the respondent) filed its appeal 81 days out of the statutory period of 30 days.
He, therefore, ruled in favour of the appellant (BIRS) against the respondent with all the reliefs sought granted.
