NBA President Writes Enugu CJ, States That Requiring Judges To Enforce Tax Clearance For Court Filings On Lawyers ‘Demeans Judiciary’

*Says Payment of Practice Fees Sufficient To Appear In Court

The President of the Nigerian Bar Association (NBA), Yakubu Chonoko Maikyau SAN, has written to the Chief Judge of Enugu State, rejecting a recent directive that makes it mandatory for lawyers to attach their Tax Clearance Certificate (TCC) to court processes before filing.

In the letter dated February 16th, Maikyau described the directive as “obnoxious and a derogation from the constitutional and statutory rights of both counsel and their clients.”

The directive was contained in a February 7th circular from the Chief Registrar of the High Court of Enugu State, issued on the instruction of the Chief Judge. It followed a request by the Chairman of the Enugu State Internal Revenue Service (ESIRS) seeking the help of the judiciary to compel tax compliance by lawyers.

Maikyau faulted the ESIRS Chairman for “the brazenness with which he approached the Enugu State Judiciary” and his success in “turning the head of the Judiciary of the State; an arm of government equal to the Executive under which he (ESIRS Chairman) serves, into an enforcement unit of the ESIRS.”

The NBA President described the request to make the Chief Judge ensure tax compliance by lawyers as “demeaning of the Judiciary” and an attempt to impede access to court guaranteed by the Constitution.

Maikyau stated that the right of audience for legal practitioners is statutory, subject only to payment of annual practicing fees, and not conditional on tax compliance. He affirmed that the NBA wholly rejects the TCC directive and requested the withdrawal of the Chief Registrar’s circular to that effect.

The NBA leadership also took exception to the conduct of the ESIRS Chairman which it said “borders on contempt for the Judiciary”, adding that appropriate steps would be taken to address it.

Below is the full letter in PDF format