TEXT OF THE ADDRESS BY THE PRESIDENT, CHARTERED INSTITUTE OF TAXATION OF NIGERIA, ASIWAJU JOHN FEMI SUNDAY JEGEDE, FCTI AT THE PRESS CONFERENCE BY CITN ON THE COURT OF APPEAL (LAGOS DIVISION) JUDGMENT OF 15TH FEBRUARY, 2013 IN ICAN v. CITN

Gentlemen of the Press, it is the pleasure of the Council of the Chartered Institute of Taxation of Nigeria (CITN) to welcome you to this Press Conference. We intend to use this occasion to react to the Court of Appeal, Lagos Division, judgment of yesterday in relation to the case of the Institute of Chartered Accountants of Nigeria (ICAN) vs. The Chartered Institute of Taxation of Nigeria (CITN).

Following a misunderstanding between two sister institutes, CITN and ICAN in 2004, CITN approached the Lagos High Court in 2005 in the case of Chartered Institute of Taxation of Nigeria vs. The Institute of Chartered Accountants of Nigeria to determine whether by virtue of the Acts establishing ICAN and CITN, the then Claimant (CITN) is not the only body vested with power to regulate the taxation profession in Nigeria and whether members of ICAN who have not registered with CITN can practice taxation or hold themselves out as tax practitioners in Nigeria. On 12th March, 2007, Justice Lateefat Okunnu, after a considering the processes filed on their merits, pronounced as follows:

I. A DECLARATION IS MADE that taxation is legally recognized in Nigeria as a profession separate and distinct from the accountancy profession.

II. A DECLARATION IS MADE that the Claimant is vested with power to regulate and control the practice of taxation in all its ramifications to the exclusion of the Defendant and any other professional body or Institute in Nigeria.

III. A DECLARATION IS MADE that it is illegal for any member of the Defendant who is not a member of the Claimant to practise, or hold him out as practising, as a tax administrator or tax practitioner for, or in expectation of, a reward in Nigeria.

IV. A DECLARATION IS MADE that it is unlawful for the Defendant to forestall or impede the Claimant’s efforts to regulate tax practice.

V. AN ORDER OF PERPETUAL INJUNCTION IS MADE restraining members of the Defendant who are not members of the Claimant from practising, representing, or holding themselves out as tax administrators or practitioners in violation of the Chartered Institute of Taxation of Nigeria Act No. 76 of 1992, Cap. C10 of the Laws of the Federation of Nigeria, 2004.

Not satisfied with the decision of Okunnu, J., ICAN filed an appeal in Appeal No. CA/L/673/07 at the Court of Appeal, Lagos Division. It is this appeal that was decided on Friday, 15th February, 2013. The Court of Appeal in its judgment has upheld the 1st, 2nd and 5th reliefs granted by the court below while setting aside the 3rd and 4th reliefs earlier granted in favour of CITN.

We are happy with the outcome of the appeal as the Court of Appeal has restated:
- That taxation is a separate and distinct profession from accountancy in Nigeria.
- That CITN is the only professional body vested with power to regulate and control taxation in all its ramifications to the exclusion of ICAN and any other professional body in Nigeria.
- That only members of CITN can present or hold out themselves as tax practitioners and administrators.

Despite the outcome of this judgment, CITN will continue to maintain its cordial relationship with ICAN. CITN hopes that these sister institutes would leverage on this cordial relationship to the benefit their members.

Gentlemen of the Press, we appreciate you for coming and hope that you will answer us whenever we beckon on you.


Asiwaju John Femi Sunday Jegede, FCTI
President/Chairman of Council