TAX JUSTICE CAMPAIGN IN NIGERIA THE JOURNEY SO FAR A PRESENTATION AT THE ITJA KENYA ON THE 11TH AUGUST 2015 BY CHINEDU BASSEY

GENERAL OVERVIEW The platform is called and known as TAX JUSTICE AND GOVERNANCE PLATFORM NIGERIA. The Platform is a loose association of individuals and groups interested in engaging issues related to tax justice and promoting a fair, just, equitable and progressive tax regime in Nigeria.

MEMBERSHIP Membership of the Platform is open to Individuals, NGO’s, Trade Unions, Professional bodies, networks, CBO’s, FBO’s and any other relevant bodies. Members are expected to ensure that either as an individuals or an organization that they offset all tax liabilities to the government and comply with relevant tax laws in Nigeria.

Equity and inclusive Prosperity. GOAL Socio-economic justice through equitable and fair tax system in Nigeria. MOTTO Equity and inclusive Prosperity.

OBJECTIVES To facilitate the development of effective legal and policy regimes that promote fair, progressive and transparent tax system and administration in Nigeria To undertake research and evidence based campaigns against all forms of harmful tax practices that undermine government ability to generate maximum tax revenues to fund Development To undertake campaigns that promote efficient, accountable and transparent management of tax revenues for sustainable development at all levels To sensitize citizens on Tax Justice issues and build a critical mass of informed citizens to engage the tax system

THEORY OF CHANGE If we get the people adequately informed, they will be adequately equipped to know how to fulfil their civic responsibilities (pay their fair share of taxes) and also be empowered to demand for accountability and transparency in the administration of taxes in the country. Target How do we create man awareness in the mind of every citizen the relationship between the most obvious societal issues can be solved by their involvement in the demand for accountability and transparency in the administering the revenues from the country, haven duly paid their fair share of taxes.

GOVERNANCE STRUCTURE The platform is being coordinated by a Steering Committee which is made up of 5 organizations namely Action AID Christian AID, center for Democratic Development, Oxfam and Civil Society Legislative Advocacy Center and these are organizations who are actively engaged in implementing activities around governance and tax justice issues even as an individual organization. the Steering Committee ensures compliance with all legal requirements and proper documentation of the affairs of the Platform and Serves as the Steering Body of the Platform and the approving authority of its programmes. They Determine and make policies, procedures, rules, byelaws and guidelines for the operation and administration of the Platform. When the need arises, they Raise money where necessary to promote the objectives of the Platform we could say that they generally Act in good faith at all times in the interest of the Platform.

Activities of the platform Capacity building The platform has been engaged in capacity building of its members periodically as the availability of funds arise through its steering committee member organisations both as a platform and through the activities of the member organizations around tax justice issues. TAX AND THE INFORMAL SECTOR We are working with the support with the support of Oxfam in Nigeria to make tax administration fair in the states and local governments, the project is aimed at providing a handy information to the grassroots to adequate educate them on the civic responsibilities and also their rights to demand for their rights from the government.

ISSUES AROUND THE IFF Action Aid who is a member of the steering committee of the TJ&GP has been organizing campaigns and dialogue sessions with the government to ensure that they adopt and implement the recommendations of the report in which we are the worst hit in Africa as a continent.

ISSUES ON REMEDIATION ON THE AUDIT REPORT ON THE EXTRACTIVE INDUSTRIES AND REVENUE We are working with the Nigerian Extractive Industries Transparency Initiative to popularize the recommendations from the yearly audit reports and raising awareness around the citizens to demand for the adoption of the recommendations therein and equally advocate for proper sanction mechanisms against defaulters. PIONEER STATUS IN THE OIL SECTOR FOSTER AND Action AID is taking a lead to launch a campaign against the abuse of PIONEER STATUS given to the 22 indigenious oil exploration companies which we have investigated and found out that its illegal and arbitrary.