A tax expert, Prof. Olateju Abiola-Somorin, has emphasised the need for every Nigerian to pay taxes, saying it is a constitutional duty.
Somorin who is the first professor of taxation in West Africa stated this at the Distinguished Personality Lecture organised by the Society of Women in Taxation (SWIT) in her honour at the group’s 3rd Distinguished Personality Lecture and 2025 Annual Seminar held in Abuja orecently.
Prof. Somorin said the purpose of the Lecture with the topic “Taxation: A Duty Defined and Limited by Statutory Provisions” is for taxpayers to know more about taxation.
According to her: “The duties of every Nigerian citizen are clearly defined in Chapter 2. Section 24 (f) of the 1999 Constitution as follows-It shall be the duty of every citizen to declare his income honestly to appropriate and lawful agencies and pay his tax promptly.
“Many Nigerians are not aware but they should know that payment of tax is a constitutional requirement.It is imposed on the citizenry by the constitution.It is not only in Nigeria that has that type of position of making it a compulsory duty.If you go through the constitution of other countries,they have it there.That duty is clearly defined by the law and it’s limited by statutory provision.You cannot go outside what is written in the law.” Somorin explained.
Corroborating this,the President of CITN, Samuel Agbeluyi said everything that the government collects or administers in taxation must be within the premises of what the law says. “So law is critical to taxation. What has been discussed by Prof Teju Somorin is the limit that the law can bring in tax compliance. She has told us how we can make law an instrument of tax administration and enforcement.” Agbeluyi said.
The chairman of the Session and past president of ICAN, Mal Ismaila Zakari reaffirmed that taxation is strictly a creature of statutes and laws adding that courts must interpret laws based on express provisions made in the constitution.
The 5th national chairperson of Society of Women in Taxation (SWIT), Dr Bosede Ikhanoba said the Distinguished Personality lecture and annual seminar are part of the flagship programmes of the society.
“Today, we have the privilege to host another SWIT Life Patron; Prof Teju Somorin, FCTI; as the Honoree of the 3rd Distinguished Personality Lecture.
Professor Olateju Abiola Somorin is a past president of CITN, 1st female professor of Taxation in West Africa, a retired
coordinating director of the FIRS and presently, the dean of College of Art, Social and Management Sciences at Caleb University, Imota, Lagos State.
“Her entire life represents Taxation as she has been involved in Tax education reflecting in her various publications on Tax, Tax administration
as marked by her long years of service in FIRS and Tax implementation as defined by her engagement in Tax consultancy and professionalism during the post service years and these indeed is aptly summarised in her name;
Taxation Economy Just Unveiled (TEJU).
“As part of effort to continuously propagate her ideals and legacy in tax administration, I believe the Honoree has carefully selected the topic for
her presentation which has been perfectly and concisely captured to drive home what she represents, and as reflected in the topic for her paper
presentation: “Taxation:A duty defined and limited by statutory provisions,” Ikhanoba disclosed.