A tax expert, Mr Agbeluyi Olushola, has said that there was no law prohibiting revenue authorities from videotaping while enforcing tax law.
Olushola, who is the Chairman, Ikeja District Society of the Chartered Institute of Taxation of Nigeria (CITN), said this in an interview with newsmen.
He said that a revenue agency could adopt any approach to collect tax.
Olushola was reacting to an allegation that the Lagos State Internal Revenue Service officers videotaped tax defaulters’ premises while enforcing tax law.
According to him, the issue of tax is about law and practice.
“The law gives steps and procedure that a revenue agency is supposed to follow before you distrain a company.
“Of course, there must have been established liability. The liability must have been communicated to the taxpayer; the taxpayer has been given the opportunity to object.
“The objection must have been tabled and discussed leading to what is called final liability.
“The final liability must have been communicated to the taxpayer and within certain period, if certain things are not done, then you take certain steps toward distrain, so distrain is law.
“If by practice the revenue agency believes that I need to go with a video camera in order to cover my track so that somebody does not say while distraining, I stole N100 million that never existed from that company.
“I only come to distrain, I allow all the workers to come out in peace, I didn’t bully anybody and this is the process I took to lock the gate, nothing was stolen by those officers. Law of evidence.
“So by practice I won’t say this is wrong.’’
Olushola said the taxpayer could allege that the tax officers took extra-judicial steps while enforcing the tax law.
He said that videotaping would serve as evidence showing how officers conducted themselves while enforcing the tax law in case the defaulters had issues to raise with the government.