Lagos Govt Seeks Quick Dispensation of Revenue Disputes
The Lagos State Attorney-General and Commissioner for Justice, Mr. Lawal Pedro (SAN), has emphasized the need for urgent reforms in the resolution of revenue cases in the State.
The Attorney General who spoke in line with the objectives and the plans of the state government in ensuring speedy dispensation of commercial and business dispute, said, the highest priority of the government is “on strengthening the revenue framework of our dear State.”
Pedro’s position was strengthened by other stakeholders, including the Executive Chairman of the Lagos State Internal Revenue Service (LIRS), Ayodele Subair, Hon. Justice Hakeem Oshodi and other eminent personalities from the judiciary and the revenue office of Lagos State.
In his keynote speech, Pedro said, “It gives me great pleasure to welcome you all to this important and timely gathering—the Lagos State Ministry of Justice Revenue Recovery Summit.”
He conveyed warm greetings from Governor Babajide Sanwo-Olu, stating that the governor places “the highest priority on strengthening the revenue framework of our dear State.”
Pedro stressed Lagos’ position as Nigeria’s economic hub but noted challenges in sustaining development. “The answer—unsurprisingly—is revenue,” he said, adding that all sectors, including “schools, hospitals, roads, security and justice systems, welfare of judicial officers, sanitation, and transportation,” depend on revenue.
He lamented the effects of revenue delays, saying, “When that revenue is delayed, denied, or trapped in legal bottlenecks, the cost is borne by the ordinary people.”
Highlighting the summit’s theme, “Speedy Dispensation of Revenue Cases in Court,” Pedro stated that Lagos had made progress through the establishment of a Commercial Courts Complex in Tapa, serving as Revenue Courts pending the construction of a dedicated Revenue Court.
He also cited the special procedure for revenue matters in the Lagos State High Court (Civil Procedure) Rules 2019 and the creation of a Revenue Recovery Unit within the Ministry of Justice.
“We have the tools. What we need is the will to use them effectively,” he said, referring to enforcement powers under the Personal Income Tax Act and the new Tax Administration Act 2025.
Pedro called for stronger collaboration with the judiciary, saying, “Government policy is very clear: all revenue matters must be heard expeditiously.”
“This Summit is about bringing our Judges and other stakeholders into the heart of State government revenue policy and implementation as strategic partners,” he added.
Pedro urged practical dialogue to improve efficiency and case management. “Together, let us build a system that is fast, fair, firm—and future-ready,” he concluded.
On his part, the LIRS boss, Mr. Subair, emphasized the urgent need for the swift resolution of tax and revenue-related cases in the state’s judicial system, stating this can only address the persistent challenges in revenue administration.
Expressing his strong support for the initiative, Subair extended warm regards to the organisers and commended the Ministry of Justice for convening key players across legal, legislative, and fiscal communities. The meeting, he said, was timely and essential in confronting the slow pace at which revenue cases are being adjudicated in Lagos State courts.
“We thank the Ministry of Justice for bringing together critical actors in the legal, digital, legislative, and fiscal sectors to address one of the most pressing challenges in revenue administration – the delay in prosecuting revenue-related matters,” Subar stated.
He noted that Lagos remains the economic powerhouse of Nigeria, contributing significantly to the country’s Gross Domestic Product (GDP) and leading the federation in Internally Generated Revenue (IGR). However, this position comes with its own set of complexities and administrative burdens, especially regarding tax enforcement and legal resolution.
“As we all know, Lagos remains the economic engine of Nigeria. But with this leadership comes complex challenges. Foremost among them is the urgent need to ensure that tax and revenue cases are treated with the seriousness, speed, and clarity they deserve,” Subar stressed.
He reaffirmed the commitment of the LIRS to working collaboratively with the judiciary, legal practitioners, and relevant agencies to streamline the adjudication process for tax disputes. According to him, timely justice in tax matters not only strengthens revenue collection but also builds public trust in the system.
The engagement featured participation from lawmakers, judges, tax professionals, and policy experts who discussed solutions for expediting tax litigation, enhancing digital processes, and improving inter-agency coordination. Subar highlighted that the LIRS is committed to leveraging available tools and partnerships to overcome institutional delays that hinder the state’s fiscal objectives.
He said his call aligns with recent efforts by the Lagos State Government to establish specialized revenue courts and introduce reforms to ensure tax compliance, promote fairness, and increase efficiency in tax dispute resolution.
Making his own contribution, a judge of the State High Court, Justice Hakeem Oshodi called for full use of the Special Revenue Courts to tackle tax evasion.
According to him, the state judiciary is ready and equipped to tackle defaulting taxpayers—if empowered and supported to do so.
Justice Oshodi in his remarks during the high-level revenue summit jointly organized by the Lagos State Judiciary and the Lagos State Internal Revenue Service (LIRS), stated that although Nigeria has designated special courts for revenue cases, he however expressed concern that these courts have not yet been put to meaningful use. “I currently sit as a judge in a revenue criminal court, and I must confess I have not conducted any trials. Yet, I’m fully ready to work,” he stated. “What we see is that once defaulting taxpayers are found, they rush to settle because they don’t want to go to jail.”
The judge highlighted the judiciary’s willingness to act decisively in revenue-related cases, noting that judges can only work with the tools and support provided to them. “It is the food you give us that we can eat,” he said, metaphorically urging the executive arm to empower the judiciary with the necessary legal and infrastructural tools to function effectively.
Justice Oshodi drew comparisons between Nigeria’s federal tax system and South Africa’s unitary model, noting how structural differences affect enforcement. In a South African case study referenced during his address, authorities requested personal jet ownership data from all airports and successfully uncovered high-level tax evasion. In one case, a man with two private jets was caught and his aircraft confiscated after he was unable to justify his tax records.
“In South Africa, the tax evader is considered guilty unless proven otherwise,” Oshodi noted, contrasting this with Nigeria’s criminal law approach where the burden of proof is on the prosecution. Despite these challenges, he emphasized that the judiciary in Nigeria remains committed to accountability and justice in taxation.
“We’ve received several files from the LIRS for consideration, and the synergy between the Ministry of Justice and LIRS is already yielding results,” a Ministry representative added. “What we’re seeing now is like a marriage — both the judiciary and the executive are ready. With that, success is assured.”
Justice Oshodi concluded by urging for sustained cooperation and emphasized that the summit should mark the beginning of consistent and swift handling of revenue matters. “We are ready to work. Please, let us work,” he said in his closing remarks.
The summit’s opening ceremony concluded with a series of goodwill messages from stakeholders and a symbolic photo session involving dignitaries and magistrates from the Lagos State Judiciary.
