(8th from Right) The National Chairperson of Society of Women in Taxation (SWIT) Dr Bosede Ikhanoba, the Vice Chairperson, Dr Caroline Ndubuise and the Distinguished Personality lecturer and Honouree, Prof Olateju Abiola-Somorin at the 2025 Annual Seminar in Abuja on Monday
By Victoria Onehi
The Society of Women in Taxation (SWIT) has honoured the first Professor of Taxation in West Africa, Prof Olateju Abiola-Somorin at the Society’s 3rd Distinguished Personality Lecture and 2025 Annual Seminar held in Abuja on Monday.
At the Distinguished Personality lecture organised by the Society in honour of her, the 5th National Chairperson of SWIT Dr Bosede Ikhanoba, said the 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 as the Honoree of the 3rd Distinguished Personality Lecture. She 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 and also 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. Prof. Somorin who thanked SWIT for the honour said the purpose of the lecture was to educate tax payers 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, Mr Samuel Agbeluyi said everything that government collects or administer 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 to 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.
A discussant and a Professor of Commercial Law at the University of Lagos, Prof Abiola Sanni (SAN), said taxing power is the power of a government to raise revenue through taxes within the limits of its jurisdiction, hence through it, the government is able to maintain a steady stream of income to carry out its responsibilities to the nation.
On her part, Coordinating Secretary,Tax Appeal Tribunal of Nigeria, Mrs Anita Erine said, no tax can exist without the law, hence the need for SWIT and other professional bodies to enlighten the public about tax laws.
However, a Senior Advocate of Nigeria and another discussant on the panel Prof Wendy Kuku, said there was need to have a gender inclusive tax system to help more women play their statutory role.She also urged government to relax taxes for women like it’s done in Argentina,South Africa and Rwanda.
On the other hand, the Seminar Presenter, Dr Abdulrauf Aliyu spoke on the topic,”Taxation for Institutional Capacity Building: Leveraging Tax Revenue to Strengthen State Institutions and Public Trust.”
Discussants on the panel were Associate Professor, Dept of Accounting University of Calabar Dr Obal Usang, Director,Emerging Taxpayers Dept.FIRS, Mrs Yidiat Oyeniyi and Coordinator, SWIT Lagos State Chapter Sandra Momah who was the moderator.
