The recent calls for the removal of tax clearance as a condition for bail in Nigeria have elicited divergent opinions among legal practitioners, human rights advocates and the public.
While some considered the call as capable of undermining the country’s legal system if implemented, others posited that placing tax clearance as a condition for bail may infringe on an individual’s right to liberty, as enshrined in the Nigerian Constitution.
Those supporting the call said the stringent conditions attached to the tax condition is one of the major factors causing prison congestion, saying it should therefore be removed for easy bail terms.
Apart from the fact that it has been creating prison congestion over the years, the proponents of the call also believed that such conditions also infringed on the Right to liberty, creating an unnecessary burden and it could be a cumbersome and time-consuming process, which has continued to delay the bail process and prolonged detention.
They also posited that tax clearance is not a relevant factor in determining whether an individual is a flight risk or poses a danger to society. They added that requiring tax clearance could also cause economic hardship for individuals and their families, particularly those who are already struggling financially.
But holding a contrary opinion, proponents of the condition, said that tax clearance has always been a means of ensuring that individuals comply with their tax obligations, which is essential for revenue generation and national development.
They also said that requiring tax clearance promotes accountability and transparency, as individuals are required to demonstrate their tax compliance, adding that tax clearance could help prevent tax evasion, as individuals are incentivized to comply with their tax obligations to avoid delays in the bail process.
Speaking on the matter, the Co-founder and Chief Operating Officer of Advocates For Children and Vulnerable Persons Network (ACVPN), Mr Ebenezer Omejalile, dismissed the call. He said removing the tax condition attached to bail conditions could easily affect or destroy the criminal justice system in Nigeria if adhered to. He also said that the demand for tax clearance is a suitable way to track down the suspect through the sureties in case the suspect jumps bail.
According to him, removing the tax clearance would encourage criminals to perpetrate heinous crimes and also do the worst and unimaginable terrible things in Nigeria.
“I disagree with the proposal to remove tax clearance as one of the bail conditions for surety to show proof of taxes are up to date. In a nutshell, it’s an open ticket for further disaster in our prosecution process.
“Whoever is pushing for such a dangerous move should not be taken seriously, in fact, such proposals are a disservice to the true cause of justice and the criminal justice system. Though the argument could be against double taxation taken from the sureties who may not reside in the state where the suspect allegedly committed the crime.”
The legal practitioner added that tax clearance is another way to checkmate both the sureties and suspects from further committing crimes. He said the condition is another reformation process since the sureties are able to pay through the bank, before obtaining a receipt from the bank, and the bank would equally send the receipt to the registrar of the prosecuting court, which would take up to a week or more.
Citing an example of Lagos State, Omajilile, said, ‘The Tax clearance payment for Lagos State is N2,500 per annum per person compared to other states that impose as high as N75,000 to N80,000 respectively. He noted that tax clearance payment as one of the stringent conditions for bail, has also exposed so many Tax defaulters whenever the need arises and this is one of the reasons suspects would remain in custody due to the failure of their surety to produce their Tax Clearance for three years as required by law.
According to him, such a move is tantamount to the destruction of the criminal justice system. In support of Omajilile, another legal practitioner, Dr Yemi Omodele, said the imposition of tax clearance on bail granted to defendants is a means of generating income for the government.
He said all judicial divisions of the state, Federal High Courts, and magisterial districts in Nigeria do impose tax as one of the conditions attached to bail granted to accused persons or defendants.
“It seems imposition of tax to bail granted to defendants is a means of generating income for the government. Should this be so? Police officers do say bail is free, but the reverse is the case in practice. Persons facing criminal charges in courts are presumed innocent until proven guilty, that is what the constitution of the land says. Now, should bail conditions be made cheap to open the gate of the prison or custodial for all persons in custody, who are granted bail to go home without conditions that will warrant them returning for their trials? I think not.
“From where does the government get money to pay the salaries and other emoluments of judges and magistrates? I think it is from tax. Then, imposition of tax as one of the conditions in bail granted is a means of generating income for the government to meet statutory obligations.”
Omodele further stated that, in some states, bondsmen are the ones standing sureties for defendants. “The bounds-men do charge thousands or millions of naira to stand sureties. The bounds-men must have registered with the judiciary, paid registration fees, and paid for tax and other charges with the relevant government departments.
But justifying the call, Mr Anthony Makolo, founder of the Makolo Anthony Empowerment Foundation for Indigent Inmates (MAEF), said the tax condition attached to bail has not helped in advancing the objective of the prisons as being correctional facilities.
Makolo said that when suspects are arraigned, they are often granted bail conditions with provisions of tax clearance by sureties which are often hard to perfect. He said that this inability to perfect bail conditions contributes to the congestion facing the correctional centres which ought to correct and reform inmates. (Guardian)
