The Akwa Ibom State Internal Revenue Service (AKIRS) has secured a major victory against Ardent Energy Services Ltd in a landmark tax judgment. The case, filed as Suit No. Rue/77C/2022, was heard at the Revenue Court of Akwa Ibom State, Uyo, and judgment was delivered on July 3, 2025, by Presiding Revenue Judge Maureen-Idongesit M. Udoka.
In her ruling, Judge Udoka stated, “The court hereby entered judgment in favour of the plaintiff in the following terms.” The judgment ordered Ardent Energy Services Ltd to pay N920,010,200.50, representing Pay As You Earn (PAYE) tax from the salaries of employees seconded to Mobil Producing Nigeria Unlimited under a manpower supply contract for the period of 2015 to 2019.
The court further directed the payment of a penalty of 10% and interest at 21%, valued at N285,203,162.15. This brings the total judgment sum to N1.2 billion, which must be paid to the Akwa Ibom State Government. The order was issued under the seal of the court and signed by the Presiding Judge on July 3, 2025, with Victor N. Ekpo, Assistant Director, confirming its issuance.
AKIRS described the ruling as a milestone in its tax compliance enforcement. The agency stated that the judgment sends a clear message that tax evasion will not be tolerated. It encouraged companies and individuals to comply with their tax obligations, warning that “there is no hiding place for defaulters.”