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RESPONSIBILITIES OF TAXPAYERS TO NSIRS LEADING TO COMPLIANCE

  1. Register with NSIRS and obtain Taxpayer Identification Number (TIN)

  2. Assess self to tax, remit same to NSIRS without delay

  3. Charge, deduct, collect and remit the relevant taxes as an individual, entity or institution with legal agency role to NSIRS under the extant tax laws.

  4. Make full voluntary disclosure of all incomes and expenditures to NSIRS.

  5. File tax returns, on or before the due date to NSIRS as specified in the tax laws.

  6. Declare and pay tax in full, on or before the due date to NSIRS through any of its designated collecting bank and general or obtain teller & e-ticket from the banks for receipts from the tax office NSIRS.

  7. Keep proper books of accounts, records and documents

  8. Cooperate with any authorized staff of NSIRS in the course of discharging his / her official responsibility.

  9. Always communicate NSIRS of any development on matters relating to business or organization.

 

OFFENCES LEADING TO NON – COMPLIANCE

  1. Failure to register and obtain a TIN (non NSIRS)

  2. Failure to keep proper business records

  3. Failure to provide to NSIRS any required information

  4. Failure to maintain and generate correct records of employees

  5. Failure to prepare and file tax returns on or before due date

  6. Failure to pay correct tax deducted or computed on or before due date

  7. Engaging the services of touts to transact tax business on your behalf

  8. Perpetrating tax avoidance or tax evasion

  9. Transacting business without a valid TIN

  10. Transacting business without valid and genuine tax clearance certificate TCC

  11. Failure to deduct tax or having deducted, fail to remit such deductions to NSIRS is a grievous offence e.t.c

 

PENALTIES/ CONSEQUENCES AS A RESULT OF NON – COMPLIANCE

Amongst which are:

  1. Attracts administrative tax assessment (assessment by NSIRS /BOJA)

  2. Denial of Tax clearance certificate (TCC) from NSIRS

  3. Imposition of fines, penalties, interest or imprisonment

  4. Recovering of tax through back duty, investigation using appointed technical partners or agents

  5. Distaining or sealing of defaulting taxpayer’s business premises

  6. Search and seizure strategies apply on definition tax payers

  7. Prosecution of defaulting taxpayers

  8. Loss of trust and confidence by NSIRS on defaulting taxpayer

  9. Increased compliance cost against the defaulting taxpayer

  10. Not keeping of proper records attracts penalty of N50,000.00 in the case of on individual and N500,000 in the case of a corporate entity

  11. Failure to deduct or having deducted failed to remit to NSIRS attracts the interest at prevailing CBN lending rate plus 10% penalty

 

BENEFITS OF TAX PAYMENTS AMONGST WHICH ARE:

  1. Provision of financial resources to the Government from taxes, fines, charges and other forms of revenues

  2. Provision of security by the Government through keeping and maintaining law and order in the State to ensure national second

  3. Construction good roads, schools, hospitals markets etc. to the citizenry leading to steady and sustainable national development.

  4. Provision of social amenities such as Electricity, Water, Telecoms etc.

  5. Keeping the machinery of government running by making money available to finance recurrent, capital, debt servicing expenditure of the Government

  6. Financing programmers and policies of Government that impact positively on the lives of the citizens e.g. free education, free medical service delivery etc. in the state

 

RESPONSIBILITIES OF TAXPAYERS TO NSIRS LEADING TO COMPLIANCE

  1. Register with NSIRS and obtain Taxpayer Identification Number (TIN)

  2. Assess self to tax, remit same to NSIRS without delay

  3. Charge, deduct, collect and remit the relevant taxes as an individual, entity or institution with legal agency role to NSIRS under the extant tax laws.

  4. Make full voluntary disclosure of all incomes and expenditures to NSIRS.

  5. File tax returns, on or before the due date to NSIRS as specified in the tax laws.

  6. Declare and pay tax in full, on or before the due date to NSIRS through any of its designated collecting bank and general or obtain teller & e-ticket from the banks for receipts from the tax office NSIRS.

  7. Keep proper books of accounts, records and documents

  8. Cooperate with any authorized staff of NSIRS in the course of discharging his / her official responsibility.

  9. Always communicate NSIRS of any development on matters relating to business or organization.

 

OFFENCES LEADING TO NON – COMPLIANCE

  1. Failure to register and obtain a TIN (non NSIRS)

  2. Failure to keep proper business records

  3. Failure to provide to NSIRS any required information

  4. Failure to maintain and generate correct records of employees

  5. Failure to prepare and file tax returns on or before due date

  6. Failure to pay correct tax deducted or computed on or before due date

  7. Engaging the services of touts to transact tax business on your behalf

  8. Perpetrating tax avoidance or tax evasion

  9. Transacting business without a valid TIN

  10. Transacting business without valid and genuine tax clearance certificate TCC

  11. Failure to deduct tax or having deducted, fail to remit such deductions to NSIRS is a grievous offence etc.

 

PENALTIES/ CONSEQUENCES AS A RESULT OF NON – COMPLIANCE

Amongst which are:

  1. Attracts administrative tax assessment (assessment by NSIRS /BOJA)

  2. Denial of Tax clearance certificate (TCC) from NSIRS

  3. Imposition of fines, penalties, interest or imprisonment

  4. Recovering of tax through back duty, investigation using appointed technical partners or agents

  5. Distaining or sealing of defaulting taxpayer’s business premises

  6. Search and seizure strategies apply on definition tax payers

  7. Prosecution of defaulting taxpayers

  8. Loss of trust and confidence by NSIRS on defaulting taxpayer

  9. Increased compliance cost against the defaulting taxpayer

  10. Not keeping of proper records attracts penalty of N50,000.00 in the case of on individual and N500,000 in the case of a corporate entity

  11. Failure to deduct or having deducted failed to remit to NSIRS attracts the interest at prevailing CBN lending rate plus 10% penalty

 

BENEFITS OF TAX PAYMENTS AMONGST WHICH ARE:

  1. Provision of financial resources to the Government from taxes, fines, charges and other forms of revenues

  2. Provision of security by the Government through keeping and maintaining law and order in the State to ensure national second

  3. Construction good roads, schools, hospitals markets e.t.c to the citizenry leading to steady and sustainable national development.

  4. Provision of social amenities such as Electricity, Water, Telecoms etc

  5. Keeping the machinery of government running by making money available to finance recurrent, capital, debt servicing expenditure of the Government

  6. Financing programmers and policies of Government that impact positively on the lives of the citizens e.g free education, free medical service delivery e.t.c in the state

Our Management Profile

Ahmed Y. Muhammad

Executive Chairman

Sabo Balarabe Usman

Collection & Assessment

Emmannuel Zacharia

MVA, Planning Research & Statistics

Ali Y. Mohammed

Admin, Compliance & Enforcement

Departments & Units

Assessment Department

  • Identification of taxpayers within the State’s jurisdiction

  • Enumeration of taxpayer for a robust date base

  • Assessing of taxpayers incomes for tax purposes

  • Raising of assessment notices to taxpayers

  • E.t.c

 

Collection Department

  • Collection of all revenues from all sources (Both Tax revenues and non-tax revenues)

  • Remittance into government designated accounts.

  • Inter departmental collaboration with Assessment and Compliance and Enforcement to facilitate collection

 

Compliance and Enforcement Department

  • Preparation of tax defaulter list

  • Springing up of Tax Audit

  • Charging of tax defaulters to court for prosecution

  • Enforcing penalty and interest against tax defaulters

  • Enforcement of tax laws

 

Motor Vehicle Administration (MVA) Department

  • Administration of road taxes

  • Motor Vehicle Registration for Number Plate

  • Placing of orders to the FRSC for Number Plate production

  • Renewals Motor Vehicles and Cycles particulars

 

Admin and Supplies Department

  • Recruitment of new employees into the service

  • Promotions and placements of employees of this service

  • Discipline and control measures

  • Posting and transfer of employees

  • Repairs and maintenance of operational vehicles and cycles.

  • Keeping of files and retrieval of  same

  • General Administration Resource

  • Purchase of materials to store for uses departments.

 

Planning, Research and Statistics Department

  • Planning the operation of this service, generation of required data and other statistics information

  • Research on new taxpayers, improved ways of tax administrate keeping of required statistical information for retrieval and guiding management decision.

  • Generation of data and information for statistical representations in from of pictograph, pic-chart, bar chart, hectograph etc.

 

Support Services Department

  • Supportive roles to all the Departments

  • Provision of the needed financial resource to power the operations of the service

  • Preparation annual budget to this State Assembly

  • Budget defense on behalf of the service

  • Maintenance and management of all the State IGR Accounts of the service

  • Monitoring of cash flows

  • Preparation keeping of the relevant books of accounts (Financial Statement)

  • Generation Collection Analysis

  • Generation reports

  • General Accounting works for the services.

 

Units

            Assessment Department has:

  • Assessment Unit

  • PAYE Unit

  • Other Taxes Unit

 

Collection Department has:

  • Tax Revenue Unit

  • Non-Tax Revenue Unit

  • Solid Mineral Revenue Unit

  • Central Cash Unit

 

Compliance & Enforcement Department has:

  • Tax Audit Unit

  • Intelligence and Surveillance Unit

 

 

 

Motor Vehicle Administration Department has:

  • Central Motor Registry Unit

  • Records and  

  • Motor License Authority Unit

 

Planning, Research & Statistics Department has:

  • Statistics Unit

  • Research Unit

 

Admin & Supplies Department has:

  • Open Registry

  • Secret Registry

  • Staff Officer

 

Support Services Department has:

  • Account Unit

  • TIN Unit

 

Chairman’s Office

  • Corporate Affairs, Taxpayer Education and Litigation

  • Internal Audit Unit

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