The President of the Nigerian Bar Association (NBA), Yakubu Chonoko Maikyau SAN, has penned a letter to the Chief Judge of Enugu State, expressing firm opposition to a recent mandate requiring lawyers to furnish their Tax Clearance Certificate (TCC) alongside court filings.
In the letter dated February 16th, Maikyau vehemently criticized the directive, labeling it as “unacceptable” and a violation of both counsel and clients’ constitutional and statutory rights.
The directive, issued in a circular dated February 7th by the Chief Registrar of the High Court of Enugu State, emanated from a request by the Chairman of the Enugu State Internal Revenue Service (ESIRS) seeking judicial intervention to enforce tax compliance among legal practitioners.
Maikyau condemned the ESIRS Chairman’s audacity in approaching the Enugu State Judiciary and successfully persuading its leadership to act as an arm of the ESIRS for tax enforcement purposes. He described the move as a blatant attempt to undermine the independence of the Judiciary and hinder access to justice, a fundamental right enshrined in the Constitution.
Asserting that the right of legal practitioners to represent clients in court is statutory and contingent solely upon the payment of annual practicing fees, Maikyau emphasized that compliance with tax obligations should not be a prerequisite for legal practice. The NBA firmly rejected the TCC mandate and urged the withdrawal of the Chief Registrar’s circular.
Furthermore, the NBA leadership condemned the conduct of the ESIRS Chairman, characterizing it as disrespectful towards the Judiciary. It vowed to take appropriate measures to address this issue and uphold the integrity of the legal profession.
In summary, Maikyau’s letter underscores the NBA’s staunch opposition to the imposition of tax clearance requirements on lawyers and emphasizes the importance of preserving the independence and integrity of the Judiciary.
Below is the PDF of the letter