INTERVIEWER: The aim of this interview is to record for posterity your contributions to this

institute. The last interview, we discussed many issues but in continuation of this, I’ll like to take
you back to 1990 when you presented a position of CITM, you were booed by your colleagues
and called by various names or even when the report came out, it came out in our favour that
CITM will be the only organization that will be dealing with taxation but when the final report
came, it was removed. What’s your comment on this?

INTERVIEWEE: the issue of CITM when it was conceptualized, ICAN members was not very
happy about it. Because ICAN believes that they have the exclusive right to prepare account for
tax bearer, and represent the tax bearer. And they have been doing this over the years. So, for
anybody coming to make a change to the hierarchy will be futile. I told you the last time that
they had a meeting on one occasion with ICAN members, on that occasion, ICAN members
stood up to accuse me personally that I was creating an organization for the benefit of my
colleagues, I was sitting next to late Mr. Segun who told me to sit down and not utter a word
because he deliberately raised it to create an havoc but my intention then was to reform the
taxation because taxation at that time was not as we have it today. I don’t see why ICAN would
not buy this idea and doesn’t welcome the idea to push taxation forward. But, jealousy that we
were creating an organization that’ll likely to rival that’s why, because, if everyone has the
interest to push taxation forward, it doesn’t matter what organization does it, whether you are
ICAN or CITM or any other person who chooses to do. This was where I decided not to proceed
with it either. Other organizations can come together to form a body and liase with the tax
authority.

INTERVIEWER: Arising from that explanation, this issue of unending dispute between ICAN
and the Institute, are you not worried?

INTERVIEWEE: I am not particularly worried because every time we continue to raise this
issue, it still doesn’t get resolved. My own point is that, taxation is like any other subject in other
countries. What is going on in other countries differs from what we have here. Those practicing
taxation over there are knowledgeable about taxation. That’s what we are trying to reconstruct
here, not just anybody. ICAN can join other organizations like they’ve been doing, not
necessarily taxation. If you want to be in taxation, come to taxation, if not, there are other
institutions or organizations to join. If you are a lawyer for example, you can either face your law
of go into taxation law. You cannot present yourself as tax officers when you don’t have
knowledge about taxation because when you face tax flood, how’ll you handle the situation?
That’s why in CITM, before we can induct anyone, such person must have background
knowledge of taxation and must be a certified member of CITM.

INTERVIEWER: Sir, you are called doyen of taxation in Nigeria, what do you feel about that?

INTERVIEWEE: Well, you should ask CITM (laughs) why they give me that title. There was
this committee set up by the federal government which was headed by late chief Ogunremi Sam.
Then, it was’nt chairman then it was director we were using back then. I could remember that the
one thing I really fought for was to change the name Director to Chairman because when the
British were at the helm of affairs, chairman was the nomenclature. The review of tax we
reviewed then was the highest review; I don’t think we’ll see such review again. It actually
changed the whole tax law that we have today. Those in the South have a different tax law, those
in the North have a different tax law, those in the East have a different tax law, and those in the
West have a different tax law. The only common tax law we have was the region tax act. From
the experience I gathered abroad, I discovered that they have only one common tax law.
Therefore, I didn’t see any reason why we shouldn’t have that in Nigeria. During the 1979
election, we presented this act. In the North, it is pay before complain. If your complaint was
found valid, you’ll be refunded. But, in the West here, you are allowed to pay 50% and then
complain. This created a lot of problems. I have come into taxation and gained a lot of
experience; made some changes to stop that idea of having various part of the country from
having their own tax law.

INTERVIEWER: Sir, I learnt you are part of the founders of the conference of Association of
Africa Tax administrators, and the meeting was held in Lagos. It was the first held in this
country. What is your view in expanding it to Africa with the influence of CITM?
INTERVIEWEE: The conference has served as eye opener, not just for Nigeria alone but other
African countries have benefited a lot as well. People have now understood that CITM is not just
an organization but a revenue generation organization as well. We’ve realized that we are not
taking tax seriously in this country when compared to developed countries. It’s not only in
Nigeria but other African countries. Our first tax law given to us by the colonial masters stated
that income should derived from outside Nigeria i.e. if you are a resident of Nigerian and you
made income from outside the shore of Nigeria, you have to pay tax unless it’s not brought into
Nigeria. Whereas, if an American made income from Nigeria, no tax would be collected from
him/her. This act needed to be changed because most US organizations in Nigeria is runned from
outside the shore of Nigeria which make them tax immune. We have managed to change some of
it but we need to be more proactive. In their country, reverse is the case.

INTERVIEWER: As one of the founders of this institute, what has been your general view?

INTERVIEWEE: I thank God we are established because if not for CITM, where will tax be in
this country? ICAN would have killed taxation. Awareness, seminar, conferences etc are done by
CITM in the country. Government and states are not taking cognizance of CITM because they’ve
see the need of taxation in Nigeria because it’s a very good virtue of revenue generation for the
government. We are trying to work with the Inland Revenue and host of others. Most tax officers
out there are novice of taxation, most doesn’t k now how to make tax return. It’s saddening that
our country is not publicizing what tax institute in the country is doing with the tax collected
which is making most organizations not willing to pay tax. If Government is publicizing what is
done with tax, people will be willing and motivated to pay tax.

INTERVIEWER: Way forward sir, what do you want to say in future for this institute?

INTERVIEWEE: like I said, I want us to get to the level of the westerners that we emulate
today as far as taxation is concerned. That is the kind of awareness I look forward to. I look
forward to those paying tax to know the essence of why they are paying tax.
 Second Interview

INTERVIEWER: The essence of this interview is to put on record your contribution to this
Institute as past president of this Institution (CITM). May we meet you Mrs Balogun and what
circumstances made you join CITM?

Mrs Balogun: I am a qualified chartered accountant. As soon as I qualify as a chartered

accountant, I started writing speeches for the president (DOYEN) around 1986. I was coopted as
the treasurer, and examiner. These were the roles I played at my earlier stages before I became
the president in 2001.

INTERVIEWER: What are the roles you played then?

Mrs Balogun: So many things, it depends on how important they were. Been a long time
member of the institution, I was opportune to emerge the president of the institution and held a
lot of roles I can’t help remembering them. I initiated the first annual task conference at Ibadan
under the presidency of Diko Bokele. i was the first chairman of the annual tax conference held
at Ibadan. We went round Ibadan city and Ibadan district was inaugurated at that conference.

INTERVIEWER: What are the challenges you faced during your tenure?

Mrs Balogun: I faced challenges of cooperation of council members then. A number of activity
we could have had was kind of sabotage because there was no cooperation. Before I came on
there was no vision, mission and set objectives for the institute but during my time, we made
sure we achieved them. At a point we have to move out of the institute with the strategy
committee due to lot of sabotage in the institution. Maybe because I was a woman, I don’t know.
A man gave us his office at Ikeja, Mr Segun Oguntola.

INTERVIEWER: Can you review the significant events during your presidency?

Mrs Balogun: part of the set objectives then was to push forward to have a better relationship
with government agencies; we drafted letters to the National Assembly to have a session with
them. We were fortunate to meet with the chairman house committee on finance, Mr Dadash
who welcomed us warmly and cooperative. We had a workshop and most activity that were
worthy of mention was between 2001 and 2002. From 2002 and 2003 upward, the vice president
had taken over the Institution completely and it was hardly possible to do anything effectively
like the publication committee. They refuse to publish, why? I don’t know. I eventually went out
of the Institution rule to make our publications which I was later prosecuted. We spent close to
1.2 million on the publication. To the glory of God, we made triple that amount. We published a
thousand copies which were sold out within a year. We had lots of workshops with MAN
(Manufacturing Agency of Nigeria) and host of others. I hosted the 7 th induction ceremony,
annual dinner 2001, workshop with House of Representative 2002, first annual tax conference,
May 2002 and lots to mention.

INTERVIEWER: How do you see yourself as the first female president of the Institution?

Mrs Balogun: I feel blessed in the sense that I was able to remove the glass ceiling that female
can’t be in the position of a president. Getting there wasn’t easy as you are aware of the events
which took place at that time. Now, we have the 3 rd female president in power, this show that
woman can do better as men. What I thank God is that nothing of disrespect happened during my
tenure.

INTERVIEWER: Before this interview, we’ve asked questions about your tenure during
presidency from other members and they said you are the mother of the Institute. What do you
feel about that?

Mrs Balogun: I was actually expecting a terrible comment because i taught at some time i didn’t
handle it well. I feel blessed to hear that. What I did was that I commit everything in the hand of
god and carry people along in whatever I want to execute. I handle everything with utmost care.
There are some cases I know I went into the cooler like SWIFT, Tax guide implementation,
strategic document that the strategic committee presented because some people were claiming
they did it which I was not ready to fight with anyone then. That’s why I went into the cooler on
that.
INTERVIEWER: How do you feel being among the Hall of famers in the office of the Federal
Minister of woman affairs?

Mrs Balogun: This was something that ought to have happened for long as the first female
president of CITM not until 2009, stories about putting someone else name in the Hall of fame. I
want to thank the past president Jegede, who was the one who pushed and took it on himself to
put my name on the Hall of Fame. President Quadri was the one who gave the award.

INTERVIEWER: Going back to the first conference held at Ibadan, it was so very successful,
how you managed to pull that through?

Mrs Balogun: Having participated in ICAN conferences in the past, it help to give me
experience on what to do but you know you have to put a personal touch to it which was where
people found unique you know. About 383 people attended that conference and that was the first
one. It was a very good one.

INTERVIEWER: Can you access your general situation about the institute now?

Mrs Balogun: Well, what I have observed is that the Institution is now financially solid compare
to the past. I know you’ll agree with me Mr Ayewumi. In the past, we had to solicit for funds
from government agencies and co but now, they have many ways of generating funds. The
annual tax conference has been a blessing when it comes to fund generation. I think the fight
between ICAN and CITM kind of gave us an edge financially because it has helped to make us
popular. The idea to build our secretariat within short period of time, that’s something.

INTERVIEWER: Thank you, ma. What’s your vision for CITM in the next 5 to 10 years?

Mrs Balogun: I hope my institute to continue to grow positively not negatively. I hope the right
leaders mount the position. The strategic planning document during my tenure stated that
presidents should have good advisers and surrounded with people of intellect and committee of
past presidents. I assume we weed out those who doesn’t fit and not being biased with our
appointments. I’ll like to be remembered to have done my best during my tenure even thou I was
the youngest as at that time but I tried my best in propelling this institute forward.
INTERVIEWER: We are very grateful for your time and contributions toward the development
of the Institute and that is the reason we are having this program for the future ones to know that
we have people like Mrs Bimpe Balogun worked tirelessly to push this organization forward. Do
have a beautiful day. Thank you!