The Akwa Ibom State Internal Revenue Service (AKIRS) has secured judgement against Ardent Energy Services Ltd, an oil servicing company operating in Akwa Ibom State.
The judgement which was delivered on July 3, 2025 in the Revenue Court of Akwa Ibom State, Uyo, by the Presiding Revenue Judge, Maureen-Idongesit M. Udoka, ordered the oil company to pay to the Akwa Ibom State Government, the sum of about ₦1.2bilion, including penalty and interest on the principal sum.
The long-drawn legal battle was predicated on Suit No. Rue/77C/2022 filed by AKIRS in 2022. Ardent Energy Services Ltd had obtained a contract with Mobil Producing Nigeria (MPNL), now Seplat Energy Plc, wherein it supplied manpower to Mobil Producing between 2015 and 2019, but failed to remit the Pay as You Earn (PAYE) tax of its employees to the Akwa Ibom State Government according to the provisions of the Personal Income Tax Act, to which the company is obligated.

AKIRS BOARD MEMBERS DURING THE 17TH BOARD MEETING, RECENTLY AT REVENUE HOUSE, UYO
AKIRS, in its commitment to tax compliance drive and consistent efforts to recover unpaid tax liabilities, had instituted a quasi-criminal summons against the oil company at the Revenue Court, Uyo, following neglect of several demand notices served. Worse still, the company defiantly refused to appear in court in spite of having been served multiple hearing notices.
The judgement of the Court therefore came as deserving victory for AKIRS. However, to compel compliance, the Service has accordingly instituted garnishee proceedings against the accounts of Ardent Energy Services Ltd to cover the judgement debt.
On the crest of this judgement, the State Revenue Agency has warned taxpayers against tax evasion and non-remittance of deducted tax liabilities which are contrary to tax laws, stating that no stone shall be left unturned in its tax compliance drive. It however commended voluntary taxpayers for living up to their civic responsibilities
