WARRI/Nigeria: A Revenue Court sitting in the Warri Judicial Division has ordered Nigitrade International Company to remit the sum of ₦1,443,309,286.88 to the Delta State Internal Revenue Service (DSIRS) as unpaid taxes covering the period between 2015 and 2020.
In his judgment on Suit No. RCW/01/23, delivered on Monday, October 6, 2025, Hon. Justice Champion Umukoro held that the defendant repeatedly failed to remit staff personal income taxes and other statutory dues to the state government despite receiving several notices.
Justice Umukoro ruled that the company’s failure to remit the taxes contravened Sections 54, 57, 59, and 78 of the Personal Income Tax Act (PITA) and Section 44(1) of the Delta State Internal Revenue Service Law.
“The defendant was duly served several notices for the payment of their staff personal income taxes and other levies but neglected, failed, and refused to remit same to the Delta State Internal Revenue Service,” the court stated.
Nigitrade International Company had earlier filed a preliminary objection, arguing that the responsibility for its employees’ taxes rested with Chevron Nigeria Limited, claiming it only provided labour for Chevron’s Escravos Gas-to-Liquids (EGTL) project.
However, the court dismissed the objection after the DSIRS counsel tendered a document from Chevron confirming that Nigitrade was an independent contractor solely responsible for its staff remuneration and tax obligations.
Justice Umukoro consequently struck out the objection and entered judgment in favour of the Delta State Internal Revenue Service, ordering the company to pay ₦1,443,309,286.88 in outstanding PAYE, withholding taxes, and development levies due to the state government.
Reacting to the judgment, the Executive Chairman of the Delta State Internal Revenue Service, Hon. Solomon Igrakpata, hailed the ruling as a landmark victory for tax justice in Delta State, stressing that the funds would be channeled into critical infrastructural projects for the benefit of the people.
He reiterated that the agency would continue its aggressive drive to curb tax evasion and enforce compliance among individuals and corporate bodies.
“This judgment reinforces our commitment to ensuring that every taxable entity in Delta State fulfills its civic responsibility. We urge defaulters to voluntarily regularize their tax status to avoid the heavy penalties and prosecution that come with enforcement,” Igrakpata stated.
The decision is seen as a major boost to the state’s ongoing reforms aimed at strengthening internally generated revenue and promoting transparency in tax administration.
