Chief Mark Anthony Chidolue Dike is a seasoned tax practitioner, economist and chartered accountant. He obtained a Bachelor of Science (BSc) in Economics in 1979 from the University of Ife (now Obafemi Awolowo University), Ile-Ife, Osun State. He also holds membership of both the Chartered Institute of Taxation of Nigeria and the Institute of Chartered Accountants of Nigeria. Chief Dike has served in various capacities both within the Federal Inland Revenue Service and the Chartered Institute of Taxation of Nigeria. He was the Assistant Secretary (Technical) and Secretary of the Federal Government Study Groups on the Review of the Nigerian Tax System in 1991 and 2002/2003 respectively. He also served as the Secretary, Tax Laws Drafting Committee of both the Federal Inland Revenue Service and the Chartered Institute of Taxation of Nigeria at various times.
Chief Dike has received several awards and commendations, including being recognized and promoted in absentia (without attending an interview) to the rank of Assistant Chief Inspector of Taxes while attending the CATA Regional Training Programme in Sri Lanka in October 1992, and a letter of commendation as the Rapporteur General of the 13th Technical Conference of the Commonwealth Association of Tax Administrators hosted by Nigeria in Abuja in August 1992.
He has attended several courses and conferences locally and internationally. These include: Study Tour to United States Internal Revenue Service in Washington DC from 25-26 March 2009, and participation at a course on Comparative Tax Policy and Administration at Harvard Kennedy School Executive Education Programme from 20 June to 1 July 2011, among others. He was also a co-opted member of the Subcommittee on Transfer Pricing of the United Nations Committee of Experts on International Cooperation in Tax Matters between 2011 and 2012. He was a member (ex officio) of the Technical Committee on Petroleum Industry Bill 2012 from January-July 2012, as well as the coordinator of the Redrafting of Nigerian Tax Laws in Plain English project of the Federal Inland Revenue Service until he retired from the Service in April 2014.
Chief Dike has a wealth of experience spanning over 3 decades in the Federal Inland Revenue Service, where he was at various times in the Tax Audit Department (Pioneer Deputy Head) as well as Head of Special Investigations Branch and Tax Controller (Oil and Gas) spanning a period of over 17 consecutive years. In the last 5 years of his service, he was the Director of the Tax Policy and Legislation Department. He also served as the Technical Adviser on Taxation to the then Acting Executive Chairman of the Federal Inland Revenue Service in the last 9 months of his career in the Service.
Chief Dike was elected the 11th President of the Chartered Institute of Taxation of Nigeria on the 6 June 2013 and held office until 4 June 2015. He also served as the Vice President of the West African Union of Tax Institutes between February 2013 and March 2015 and for a brief period as the President of that body in the last 2 months of his tenure as the President of CITN. He is also currently a non-executive member of the Management Committee of IBFD’s Centre for Studies in African Taxation (CSAT), as well as a Tax Appeal Commissioner, Tax Appeal Tribunal, Lagos Zone Panel 1.
In addition, he was recently appointed the Chairman of the Board of the Chartered Institute of Taxation of the Nigeria Tax Academy. He also serves as a member of the Governing Council of the International Centre for Tax Research and Development (a Nigeria-based group), as well as a member of the Tax and Fiscal Policy Thematic Group of the Nigerian Economic Summit Group.