Broadcasting
PwC Faults Tax Tribunal’s Order on N900Bn Payment in FIRS Tax Claims against MultiChoice
PwC, leading professional services firm, has questioned the recent ruling of the Tax Appeal Tribunal (TAT) ordering MultiChoice Nigeria to deposit N900bn, half of the N1.8 trillion the Federal Inland Revenue Service (FIRS) says it owes in taxes, before the continuation of an appeal filed by the pay television service providers.
In an analysis of the ruling contained in its PwC Tax Alert posted on its website on Wednesday, the firm, stated that the TAT did not refer to any of the three conditions necessary for the issuance of an order to compel payment of N900bn, but focused on the order for statutory deposit.
While noting that the tribunal cited many cases and held that the payment of the statutory deposit is a condition required to trigger the appeal, it said the tribunal proceeded to order MultiChoice to comply with the provision by making the deposit before the next hearing.
PwC stated that Paragraph 15 (7) of the Fifth Schedule of the FIRS Act, on which the tribunal hung its ruling, is separable into two parts, with the first stating conditions for the order and the other the order to be made.
The section states: “At the hearing of any appeal if the representative of the Service proves to the satisfaction of the Tribunal hearing the appeal in the first instance that
(a) the appellant has for the year of assessment concerned, failed to prepare and deliver to the Service returns required to be furnished under the relevant provisions of the tax laws mentioned in paragraph 11;
(b) the appeal is frivolous or vexatious or is an abuse of the appeal process
(c) it is expedient to require the appellant to pay an amount as security for prosecuting the appeal, the Tribunal may adjourn the hearing of the appeal to any subsequent day and order the appellant to deposit with the Service, before the day of the adjourned hearing, an amount, on account of the tax charged by the assessment under appeal, equal to the tax charged upon the appellant for the preceding year of assessment or one half of the tax charged by the assessment. under appeal, whichever is the lesser plus a sum equal to ten percent of the said deposit, and if the appellant fails to comply with the order, the assessment against which he has appealed shall be confirmed and the appellant shall have no further right of appeal with respect to that assessment.”
PwC noted that the words of the paragraph are conditional, as they put the onus of proof on the FIRS.
“This clearly shows that the burden is on the FIRS to put forward relevant materials and facts before the tribunal in proof of at least one of the three conditions,” said PwC.
It listed those conditions as failure by the appellant to file tax returns for the year concerned, the appeal is frivolous and that it is expedient to require the appellant to pay the statutory deposit.
PwC further stated that it was strange that the tribunal did not refer to any of the three conditions in reaching its decision.
“As a result, the tribunal did not mention which facts were placed in proof of such condition(s) or how it considered that the FIRS’ facts were cogent enough to trigger the provision. The tribunal ignored this critical part of the provision and focused on the order for statutory deposit,” PwC stated.
It also observed that Paragraph 13 (7) of the Fifth Schedule of the FIRS Act requires aggrieved taxpayers to meet only two conditions, which are appealing within 30 days and payment of the filing fees. Beyond this, it added, the FIRS must prove the conditions before the tribunal (at its discretion) can issue an order for statutory deposit.
“Based on the provision of the law, it is perceived that it is not mandatory for the tribunal to make the order for statutory deposit. It is arguable that even if the FIRS can prove at least one of the conditions listed in the provision, the tribunal may still exercise a discretion on whether to order the appellant to make a statutory deposit or not,” it stated.
It advised the tribunal to carefully consider the requisite conditions for ordering the statutory deposits and exercise its discretion under the provision in good faith.
Not doing this, it added, may result in indiscriminate assessments and a decline in taxpayer confidence in the appeal process.
Mr. Tim Akano, New Horizons Chief Executive Officer, took centre stage at the Nigerian Information Technology Reporters’ Association (NITRA) annual end-of-year meeting on Thursday, December 18, 2025, recounting the company’s remarkable growth and reaffirming free IT training for journalists.
Tim Akano, New Horizons Chief Executive Officer, in a group photograph with NITRA Members
Speaking directly to IT media members at the company’s training facility in Lagos, Akano acknowledged the critical role journalists played in supporting New Horizons during its formative years two decades ago.
He detailed how the firm evolved from a handful of staff to one of Africa’s leading ICT skills training organisations, now employing about 500 staff across multiple training centres nationwide.
Akano Spotlights Youth Training, University Partnerships
Akano highlighted that New Horizons has trained over 500,000 youths, particularly tertiary institution students, equipping them with practical IT skills essential for Nigeria’s digital economy.
He announced recent partnerships with universities, including a new agreement with Afe Babalola University, to scale hands-on training programmes for students.
“This growth would not have been possible without the media’s support in documenting our journey,” Akano stated, pledging continued free IT skills training for media members to remain competitive in the evolving digital landscape.
Reciprocal Support Defines Long-Standing Partnership
The venue hosting the NITRA meeting underscored Akano’s generosity; NITRA Secretary Chidiebere Nwankwo secured the free facility after contacting him—a gesture consistent with New Horizons hosting multiple association events and training IT journalists since its inception 20 years ago.
Participants shared personal testimonies of Akano’s support, including veteran journalist Aaron Ukodie, whose daughter—an Accounting graduate from the University of Johannesburg—received NYSC placement and IT scholarship at New Horizons.
The Guardian’s Yemi Adeyemi recounted Akano accommodating his editor’s child for mandatory IT training after other firms declined.
Members praised Akano’s commitment to human capital development as evidence of deep appreciation for the media community that chronicled New Horizons’ success over two decades.
National Identity Management Commission (NIMC) has launched the NIMC Pre-Enrolment Portal to revolutionise the National Identification Number (NIN) enrolment process, enabling applicants within Nigeria and in the Diaspora to capture biodata online prior to biometric verification at enrolment centres.
NIMC
Accessible via penrol.nimc.gov.ng, the platform allows users to fill enrolment forms, schedule appointments, upload supporting documents securely, and manage personal details directly, thereby slashing congestion, minimising wait times, boosting data accuracy and enhancing overall service efficiency at centres nationwide.
NIMC Director-General and CEO, Engr. (Dr) Abisoye Coker-Odusote, spearheaded the initiative as part of the Commission’s technology-driven strategy to fortify institutional performance, aligning with President Bola Ahmed Tinubu’s Renewed Hope Agenda that emphasises digital transformation, efficient public service delivery and inclusive national development.
Dr Kayode Adegoke, Head of Corporate Communications, highlighted key benefits including simplified biodata handling, confidential data protection through robust security measures, reduced physical centre visits and heightened operational effectiveness, urging all prospective enrollees to adopt the portal for a faster, citizen-friendly experience.[conversation_history]
The move underscores NIMC’s mandate under the NIMC Act No. 23 of 2007 to manage the National Identity Database, issue NINs and foster a reliable digital identity ecosystem vital for national planning, with users advised to complete pre-enrolment online before heading to selected centres for biometrics.
MultiChoice Talent Factory (MTF), a Pan-African film and television training institution, has announced the opening of applications for its 2026 intake.
MultiChoice
The fully funded programme is open to African graduates aspiring to become directors, filmmakers, scriptwriters, producers and storytellers.
According to MultiChoice, the nine-month accredited curriculum combines online learning with intensive in-person training, and is designed to balance theoretical knowledge with practical immersion.
MTF academies are located in Kenya, Nigeria and Zambia, and serve aspiring filmmakers from 14 African countries. Since its inception in 2018, the initiative has trained 296 filmmakers, with graduates producing more than 42 movies aired on DStv, GOtv and Showmax platforms.
Organisers said alumni of the programme have gone on to establish over 50 production companies, while many continue to work within the MultiChoice ecosystem.
Graduates have also won accolades at the Africa Magic Viewers’ Choice Awards, Kalasha Awards, Uganda Film Festival and Women in Film Awards.
Applications for the 2026 intake close on Feb. 27, 2026. Interested candidates can visit https://apo-opa.co/3XW53oE for programme requirements.
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