尼日利亚法院宣判币安高管无罪，将逃税案焦点转向平台

周五，联邦高等法院宣布 Tigran Gambaryan 和 Nadeem Anjarwalla 在针对加密货币交易平台 Binance 的联邦税务局 (FIRS) 逃税案中无罪。

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.

联邦高等法院已解除 Tigran Gambryan 和 Nadeem Anjarwalla 针对加密货币交易平台币安的联邦税务局 (FIRS) 逃税案件。

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

周五，FIRS 提出了新的修改后的指控，改变了他们在此案中的法律策略，之后做出了这一决定。

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

法院的裁决是在任命了币安的尼日利亚代表 Ayodele Omotilewa 后做出的，他的出现改变了该案的法律格局。

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.

这些指控最初于 3 月 22 日提出，指控币安和 Gambaryan 逃税，特别是未能按照尼日利亚法律的要求征收和缴纳增值税 (VAT) 和公司所得税 (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.

在诉讼过程中，币安的律师 Tonye Krukrubo SAN 告知法官 Emeka Nwite，币安已正式通知 FIRS 和法院 Omotilewa 被任命为其尼日利亚代表。

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.

这一举措导致 FIRS 律师 Moses Idehu 请求法院允许以 6 月 13 日新修订的版本取代原来的指控。

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

新的指控现在将币安列为唯一被告，实际上将 Gambaryan 和 Anjarwalla 排除在该案之外。

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.

这些指控称，币安向尼日利亚人提供加密货币交易服务，但没有从其业务中缴纳必要的税款，特别是没有扣除增值税。

“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，币安控股有限公司，于 2024 年 2 月 1 日或前后，在本荣誉法院管辖范围内的阿布贾，FCT，在参与向您的交易平台（称为币安）上的订阅者提供服务时，确实提供了帮助和帮助教唆您交易平台上的订阅者非法拒绝缴税或疏忽缴税，从而构成违反《公司所得税法》（修订版）第 94 条规定的犯罪行为并应受处罚。”其中一项指控写道。

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.

法庭会议强调了关于币安尼日利亚代表是否应亲自进入被告席代表公司提出抗辩的法律辩论。

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

克鲁博辩称，尼日利亚法律并未强制要求公司代表出庭​​受审，而伊德胡则敦促法院做出要求。

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

纽维特法官指示双方就此问题提交书面论据，以供未来裁决。

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 法官撤销了之前的指控并释放了 Gambaryan 和 Anjarwalla，并将下一次开庭日期定为 7 月 12 日，以便就币安修改后的指控进行进一步诉讼。

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

这一事态发展标志着币安与尼日利亚当局之间正在进行的法律斗争的一个关键转折点。

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.

此案对尼日利亚的加密货币交易监管具有更广泛的影响，在尼日利亚，此类平台因其对外汇市场的影响以及当地税法的遵守情况而受到越来越严格的审查。

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

自尼日利亚当局今年早些时候拘留甘巴扬和安贾尔瓦拉以来，紧张局势一直很严重。

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

联邦政府指责币安等加密货币交易所影响外汇汇率，从而导致更严格的监管和法律行动。

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

尽管面临这些挑战，币安仍然是尼日利亚加密货币市场的主要力量，据报道，2023 年营业额将超过 200 亿美元。

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

此案的结果可能为尼日利亚及其他地区的数字资产平台的税收和监管树立重要先例。