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.
MTN Group has begun rolling out MTN One TV, a new entertainment proposition designed to make digital video content more accessible, relevant, and flexible for customers across African markets.
Introduced in line with MTN’s Ambition 2030 strategy, MTN One TV brings together local storytelling, live channels, international programming, and market-specific viewing options tailored to how customers across the continent access and pay for digital entertainment.
The proposition is designed to give customers greater choice in how they watch content, with viewing models that may vary by market and can include free-to-view content, advertising-funded experiences, pay-as-you-watch access, and subscription offerings.
Depending on local availability, customers may also be able to pay through airtime, Mobile Money, and other locally supported payment methods, helping to reduce common barriers to streaming access.
Beyond enhancing customer experiences, MTN One TV creates new opportunities for African creators, broadcasters, advertisers, and ecosystem partners by helping connect content to wider audiences through MTN’s scale across connectivity, payments, and digital services.
By bringing together a broad mix of content experiences under a single proposition, MTN aims to support greater content discovery, broader audience reach, and sustainable growth across Africa’s digital entertainment ecosystem.
Anchored in MTN’s strategic platforms of Connectivity, Fintech, and Digital Infrastructure, MTN One TV forms part of the Group’s broader ambition to build digital experiences that create value for customers while enabling participation and growth across Africa’s digital economy.
“Entertainment is increasingly becoming an important gateway to digital participation,” said Selorm Adadevoh, MTN group chief commercial, strategy and transformation officer.
“Through MTN One TV, we are leveraging the scale of our connectivity, fintech, and digital capabilities to make relevant content more accessible while creating new opportunities for Africa’s creative and digital economies. This is aligned with our ambition to deliver digital solutions for Africa’s progress.”
MTN One TV is being introduced progressively across MTN markets through a phased rollout approach that reflects local market needs, existing services, and partnership opportunities.
Over time, MTN will bring together a combination of video capabilities, content partnerships, and customer experiences under the MTN One TV brand to create a more consistent and scalable entertainment proposition across its footprint.
Through MTN One TV, MTN continues to extend its role beyond connectivity by combining entertainment, payments, and digital services to deliver experiences tailored to the needs of African consumers.
The rollout supports MTN’s Ambition 2030 vision of leading digital solutions for Africa’s progress while expanding access to digital entertainment across the continent.
International Air Transport Association (IATA) has identified Nigeria as one of the most expensive countries in the world for airline operations, citing high taxes, charges and operational costs that continue to weigh heavily on local carriers.
IATA’s Regional Vice President for Africa and the Middle East, Kamil Al-Awadhi, disclosed this during the association’s Annual General Meeting held in Rio de Janeiro.
Al-Awadhi said that although Nigeria’s Minister of Aviation and Aerospace Development, Festus Keyamo, had been pursuing reforms aimed at improving the aviation sector, airlines operating in the country still faced enormous cost pressures.
According to him, the high-cost operating environment has continued to affect the profitability and competitiveness of Nigerian airlines, making it difficult for the industry to realise its full potential.
He noted that excessive taxes, regulatory charges and other operating expenses remained major obstacles to airline growth across the region, with Nigeria ranking among the most challenging markets from a cost perspective.
Al-Awadhi urged member states of the Economic Community of West African States to adopt a proposed 25 per cent reduction in aviation taxes and charges to ease the burden on airlines and passengers.
According to him, lowering taxes and charges would reduce airfares, stimulate passenger traffic and strengthen the competitiveness of carriers operating within West Africa.
He stressed that a more supportive policy environment was critical to unlocking the economic benefits of aviation, including increased trade, tourism and regional integration.
Industry stakeholders have consistently advocated lower taxes and regulatory fees, arguing that the current cost structure makes air travel less affordable and limits the growth of the sector.
IATA’s latest remarks add to calls for governments in West Africa to implement policies that will promote a more sustainable and competitive aviation industry across the region.
Broadcasting
NASENI Trains 50 Women in Kano on Renewable Energy Technologies Under She-Powers Initiative
The National Agency for Science and Engineering Infrastructure (NASENI), under the leadership of its Executive Vice Chairman/CEO, Khalil Suleiman Halilu, has trained 50 women in Kano State on inverter and battery technologies through its She-Powers Energy Initiative.
The three-day programme, held at the Technology Incubation Centre, Farm Centre, Kano which ended yesterday, was designed to equip participants with practical renewable energy skills, promote women-led enterprises, and enhance sustainable livelihoods.
The initiative forms part of NASENI’s broader commitment to empowering women, creating economic opportunities, and expanding participation in Nigeria’s growing clean energy sector. It also aligns with the Renewed Hope Agenda of President Bola Ahmed Tinubu by supporting job creation, entrepreneurship, and inclusive economic development.
Through targeted interventions such as the She-Powers Energy Initiative, NASENI continues to demonstrate its commitment to leveraging technology and innovation to improve lives and drive sustainable development across the country.
Photos: Participants at the She-Powers Energy Initiative training organised by the National Agency for Science and Engineering Infrastructure (NASENI) held at the the Technology Incubation Centre, Farm Centre, Kano yesterday.
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