尼日利亞法院宣判幣安高層無罪，將逃稅案焦點轉向平台

週五，聯邦高等法院宣布 Tigran Gambaryan 和 Nadeem Anjarwalla 在針對加密貨幣交易平台 Binance 的聯邦稅務局 (FIRS) 逃稅案中無罪。

The Federal High Court has discharged Tigran Gambaryan and Nadeem Anjarwalla from the Federal Inland Revenue Service (FIRS) tax evasion case against cryptocurrency exchange platform Binance.

聯邦高等法院已解除 Tigran Gambryan 和 Nadeem Anjarwalla 針對加密貨幣交易平台幣安的聯邦稅務局 (FIRS) 逃稅案件。

The decision came on Friday after the FIRS filed fresh amended charges, shifting their legal strategy in the case.

週五，FIRS 提出了新的修訂指控，改變了他們在此案中的法律策略，然後做出了這個決定。

The court’s ruling follows the appointment of a Nigerian representative for Binance, Ayodele Omotilewa, whose presence in the case altered the legal landscape.

法院的裁決是在任命了幣安的尼日利亞代表 Ayodele Omotilewa 後做出的，他的出現改變了該案的法律格局。

The charges were initially filed on March 22, accusing Binance and Gambaryan of tax evasion, particularly failing to collect and remit Value Added Tax (VAT) and Company Income Tax (CIT) as required by Nigerian law.

這些指控最初於 3 月 22 日提出，指控幣安和 Gambaryan 逃稅，特別是未能按照尼日利亞法律的要求徵收和繳納增值稅 (VAT) 和公司所得稅 (CIT)。

During the proceedings, counsel for Binance, Tonye Krukrubo SAN, informed Justice Emeka Nwite that Binance had officially notified the FIRS and the court of Omotilewa’s appointment as their Nigerian representative.

在訴訟過程中，幣安的律師 Tonye Krukrubo SAN 告知法官 Emeka Nwite，幣安已正式通知 FIRS 和法院 Omotilewa 被任命為其尼日利亞代表。

This move led FIRS counsel Moses Idehu to request the court’s permission to replace the original charges with a newly amended version dated June 13.

這項舉措導致 FIRS 律師 Moses Idehu 請求法院允許以 6 月 13 日新修訂的版本取代原來的指控。

The fresh charges now list Binance as the sole defendant, effectively removing Gambaryan and Anjarwalla from the case.

新的指控現在將幣安列為唯一被告，實際上將 Gambaryan 和 Anjarwalla 排除在該案之外。

The charges allege that Binance offered cryptocurrency trading services to Nigerians without remitting the necessary taxes from its operations, specifically citing the non-deduction of VAT.

這些指控稱，幣安向尼日利亞人提供加密貨幣交易服務，但沒有從其業務中繳納必要的稅款，特別是沒有扣除增值稅。

“That you, BINANCE HOLDINGS LTD, on or about the 1st February 2024, in Abuja, FCT, within the jurisdiction of this Honourable Court, whilst involved in the offering of services to subscribers on your trading platform, known as Binance, did aid and abet those subscribers on your trading platform to unlawfully refuse to pay taxes, or neglect to pay those taxes and in so doing committed an offence contrary to and punishable under the provisions of S.94 of the Companies Income Tax Act (as amended),” one of the charges reads.

「您，幣安控股有限公司，於2024 年2 月1 日或前後，在本榮譽法院管轄範圍內的阿布賈，FCT，在參與向您的交易平台（稱為幣安）上的訂閱者提供服務時，確實提供了幫助和幫助教唆您交易平台上的訂閱者非法拒絕繳稅或疏忽繳稅，從而構成違反《公司所得稅法》（修訂版）第94 條規定的犯罪行為，並應受到處罰。

The court session highlighted a legal debate over whether Binance’s Nigerian representative should physically enter the dock to take a plea on behalf of the corporation.

法庭會議強調了關於幣安尼日利亞代表是否應親自進入被告席代表公司提出抗辯的法律辯論。

Krukrubo argued that Nigerian law does not mandate a company representative to stand in the dock, while Idehu urged the court to require it.

克魯博辯稱，奈及利亞法律並未強制要求公司代表出庭​​受審，而伊德胡則敦促法院做出要求。

Justice Nwite directed both parties to file written arguments on this issue for a future ruling.

紐維特法官指示雙方就此問題提交書面論據，以供未來裁決。

In striking out the previous charges and discharging Gambaryan and Anjarwalla, Justice Nwite set the next court date for July 12, for further proceedings on the amended charges against Binance.

Nwite 法官撤銷了先前的指控並釋放了 Gambaryan 和 Anjarwalla，並將下次開庭日期定為 7 月 12 日，以便就幣安修改後的指控進行進一步訴訟。

This development marks a crucial turning point in the ongoing legal battle between Binance and Nigerian authorities.

這一事態發展標誌著幣安與尼日利亞當局之間正在進行的法律鬥爭的關鍵轉折點。

The case has broader implications for the regulation of cryptocurrency trading in Nigeria, a country where such platforms have been coming under increasing scrutiny for their impact on the foreign exchange market and compliance with local tax laws.

此案對尼日利亞的加密貨幣交易監管具有更廣泛的影響，在奈及利亞，此類平台因其對外匯市場的影響以及當地稅法的遵守而受到越來越嚴格的審查。

Tensions have been high since Nigerian authorities detained Gambaryan and Anjarwalla earlier this year.

自從尼日利亞當局今年稍早拘留甘巴揚和安賈爾瓦拉以來，緊張局勢一直很嚴重。

The Federal Government has accused cryptocurrency exchanges like Binance of influencing foreign exchange rates, leading to stricter oversight and legal actions.

聯邦政府指控幣安等加密貨幣交易所影響外匯匯率，進而導致更嚴格的監管和法律行動。

Despite these challenges, Binance remains a major force in Nigeria’s cryptocurrency market, with a reported turnover of over $20 billion in 2023.

儘管面臨這些挑戰，幣安仍然是尼日利亞加密貨幣市場的主要力量，據報道，2023 年營業額將超過 200 億美元。

The outcome of this case could set important precedents for the taxation and regulation of digital asset platforms in Nigeria and beyond.

此案的結果可能為尼日利亞及其他地區的數位資產平台的稅收和監管樹立重要先例。