WHY YOU SHULD PAY YOUR TAX

WHY YOU SHULD PAY YOUR TAX

Tax evasion is a big deal in many countries, the United States and the United Kingdom are one of such countries and examples are made out of tax offenders in a bid to discourage others from following in those footsteps.  Taxes are used to improve infrastructures and state facilities in a bid to provide for the populace and its very important as it is a big source of income for governments. Roads, bridges, hospitals and different social amenities are built from our taxes and as such it’s very important that we all pay our taxes in time.  The law providing for the collection of tax in Nigeria is the Personal Income Tax Act otherwise known as PITA. 
The Personal Income  Tax Act, CAP P8, LFN 2004 is an enactment levying tax on individuals, communities and families and on executors and trustees, and to provide for the assessment and collection and administration of tax in Nigeria. The PITA is imposed on virtually everybody including – persons in any of the Nigerian armed forces and officers of the Nigerian foreign service; every resident of the F.C.T, Abuja; and persons resident outside Nigeria who derive incomes or profit from Nigeria.  In the case of individuals other than those mentioned above and itinerant workers, tax for any year of assessment may be imposed only by the state in which such individual is a resident. 
I bet you must know that tax evasion is a crime and many people, even Hollywood celebrities have been sent to jail for evading taxes and Nigeria like all other countries frowns extremely at the act as well.  For instance, Section 95 of the Personal Income Tax Act in subsection 1 states that any person who without reasonable excuse makes an incorrect return by omitting or understating any income liable to tax; or gives an incorrect information in relation to a matter or thing affecting the liability to tax is guilty of an offence and liable on conviction to a fine of 10% of the correct tax and double the amount of tax which has been undercharged in consequence of the incorrect return or information. 
Furthermore, according to Section 96 of the PITA, any person who for the purpose of obtaining a deduction, set-off, relief or an overpayment in respect of tax for himself or any other person, knowingly makes false statements or aids or induced any other person to make a false return, prepare false accounts or particulars or unlawfully refuses or neglects to pay tax is guilty of an offence and liable on conviction to a fine of N5,000 or imprisonment for five years or both such fire and imprisonment. 
If from the foregoing, you intend to engage in tax fraud or any form of tax evasion, you should have a rethink. It is also important that we all pay our taxes and I hope you are doing that already. 
Adedunmade Onibokun, Esq. 
@adedunmade 
Dunmadeo@yahoo

EXAMINE YOUR WITNESS BETTER

EXAMINE YOUR WITNESS BETTER


 

Credits – thestar.com

The most striking feature of the criminal trial is
its oral nature, and its central phenomenon is the process of oral examination
of witnesses. The greater part of the law of evidence, the rules of relevance
and admissibility, dictate the manner and extent of the witnesses’ testimony.
But these are general rule of evidence. Whilst it is its orality which is the striking
feature of the criminal trial, it is the process of question and answer which
is the distinctive feature of that oral procedure. The witness who is
testifying is not allowed to make a speech. What he says is said in response to
questions put to him in the course of examination, cross-examination and
re-examination.
The process of question and answer prevents the
witness from going off on a frolic of his own. Counsel’s questions should have
regard to the rules of relevance and admissibility and should ensure that the
testimony of the witness is directed to the case for the prosecution or
defence. The disadvantage of the process is that the witness may be denied
opportunity to tell the full story as he sees is. During cross-examination it
is possible for counsel to question the witness selectively and to cease a line
of questioning when he has elicited information for hs own purpose, denying the
witness the opportunity to elaborate or qualify what he has said. Where the witness
has been selectively examined, whether during his examination-in-chief or under
cross-examination, it is for the opposing counsel to correct the balance during
examination or re-examination.

The relevance, directness and cogency of the
evidence of a witness is dependent not only on the story which he has to tell,
or the facility with which he can tell it, but on the skill of counsel
examining or cross-examining him. One advantage of the system is that it helps
to reduce the disparity in the persuasive forces of a highly articulate and
confident witness vis-à-vis one who
is nervous and inexperienced, but in doing so it gives an advantage to
experienced and clever counsel. Through his questioning he is able to structure
the evidence of the witness. His aim is to give coherence and, hopefully,
brevity without sacrificing content or persuasive power.
 
Advocates have a remarkable privilege. They are
allowed to ask highly personal questions of people in a public area and people
must answer them. Few others have this privilege, apart from judges. There is a
danger advocates can march into peoples’ lives, turn them completely upside
down, and waltz out for a glass of wine. The public sometimes perceives this as
what advocates do. For the advocate, it is just another day’s work. But for the
witness, who often has not been questioned in court before, the experience may
have been devastating, never to be forgotten.
  
EXAMINATION OF WITNESSES – PRACTICAL CONSIDERATIONS
 
REMEMBER THE IMPACT YOU WILL HAVE ON OTHERS’ LIVES
Do not become blasé. Some advocates can play the
disdain card well. But they are very experienced. If you play it badly, you
will usually lose the case.  So in the
early years, don’t do it!
WITNESSES ARE
PEOPLE
They are not objects. They are not for picking over
disdainfully like some laboratory specimen. There are some truly awful advocates
who treat witnesses appallingly. Never, ever be like that
ALWAYS BE
POLITE.
Even to the witness who is the greatest enemy of
your case and especially to that person. Anger, disdain, answering back, are
always always dangerous. Disdain makes you look arrogant and so you lose
respect. Anger makes you look as if you are losing. Answering back makes it
seems you are too involved in your case. Try to envisage you are above the
fray, while keeping a measure of common sense.
WITNESSES ARE
USUALY INTIMIDATED BY THE COURT AND THE FORMALITY OF WIGS AND GOWN
If they are your witnesses, PUT THEM AT EASE.
Settle them slowly. Ask easy questions to begin
Ensure questions are simply phrased. One question
at a time.
Look at the witness, eye contact again, smile even.
Invite them to keep their voice up.
Invite them to address the tribunal, especially on
really important points.
DEVELOP A
SYAYETEM WITH YOUR WITNESSES
Question. Answer. Question. Answer
Encourage the feel of dialogue
Get a rhythm going. But pace the speed of the
dialogue to meet the judge’s pen.
Keep things slow and even and pleasant, and the witness
will feel more comfortable.
Remember that every witness has a personality. Try
to tease that personality out, or they may appear wooden and lifeless and will
be less likely to be relied upon by the tribunal.
And finally, for all the brooding atmosphere of a
court, for all the formality and strangeness of it, your witnesses have a story
to tell. They may feel in front of lawyers it is a story which must be told in
some formal manner with big words. Stop them; instead, get them to tell their
story easily, in their own words without worrying about impressing all the
supposedly clever lawyers.

Olajumoke Bababtunde
Olajumoke is a Senior Criminal Prosecutor based in
the United Kingdom. She has extensive experience in all areas of criminal law
and specialises in Rapes, Child Abuse, Serious Sexual Offenses, Drugs and Human Trafficking Offences. Olajumoke also has a wealth of experience in cases
involving covert surveillance, telephone and cell site evidence.  
CBN BANS FOREIGN MONEY FOR BUSINESS

CBN BANS FOREIGN MONEY FOR BUSINESS


Credits -onlinenigeria.com

 “The CBN raised concerns over the increasing
use of foreign currency as a medium of exchange in Nigeria and warned that
persons caught in the illegal act risk a six month jail term upon conviction.”
 – Punch Newspaper, 8th April, 2015.
A couple of weeks ago, a friend of mine mentioned
that there are a number of schools in Nigeria who insist that the school fees
of wards/students should be paid in dollars, there are also several property
merchants especially on the Lagos Island who insist that rents should also be
paid in dollars. No matter how cool this might sound, it’s an act that has
negative consequences for the Nigerian Naira and in extension the Nigerian
economy.

This is also the reason why CBN is bursting people
 the Central Bank of Nigeria has
issued a stern warning to all business operators in Nigeria that the use of the
US Dollar as a medium of exchange in Nigeria should be totally stopped and this
warning comes at the heels of the rise in exchange rate between Nigerian Naira
and the Dollar. By its natural duties, the principal objects of the Central
Bank of Nigeria as contained in the CBN Act 2007 is to –
(a) ensure monetary and price stability;
(b) issue legal tender currency in Nigeria;
(c) maintain external reserves to safeguard the
international value of the legal tender   currency;
(d)promote a sound financial system in Nigeria; and
(e)Act as  banker
and provide economic and financial advice to the Federal Government
Though the directive comes
strongly form the CBN due its bid to regulate the current dollar price, it
should be noted that by virtue of the 2007 CBN Act, it is actually a crime as
the law provides that any
person who refuses to
accept the Naira as a means of payment is guilty of an offence and liable on
conviction to a fine of N50,000 or 6 months imprisonment. What about people
that share dollars though?

Adedunmade Onibokun, Esq
@adedunmade/twitter