Departments Categories: Departments

The department has one Director which over see the activities of the department.

The department have Staff in all over 16 Local Government of the State.

The department is breaking into the following offices;

• 3 Zonal Offices
• 9 Area Offices
• 7 Collection Centres
• Major Cases
• Self-Assessment

Functions of the Department

1. Responsible to the Executive Chairman for general administration of the Directorate.
2. Issuing of Assessment instruction to all assessment centres.
3. Approving of Taxpayers file transfer to relevant Assessment Centres.
4. Submission of defaulting Taxpayers to legal Directorate.
5. Maintenance of Database on all records of totals, arrears list, Government share of taxes issued case files, suspended files closed or dead files, pot assessment and other assessment related information.
6.  Presentation of monthly, quarterly and annual progress report.
7.  Approving requisition for the following Certificates.
   • Tax Clearance
   • Tax Waiver
   • Tax Holiday
   • Tax Remittance
   • Tax Exempt
   • Assessment Set
   • Discharge Certificate
   • All other Revenue forms
8.  Report and Counter staff evaluation forms
9.  Signing of TCC and TRT6
10.  Analysing incoming of progress report from zonal, Area Office and Collection Centres.
11.  Drafting and vetting all correspondence relating to Assessment.
12.  Recommending rebate and other tax refund cases to the Executive Chairman.
13.  Training of Students on industrial attachment.
14.  Any other duty to be assigned.

Sub-Divisions (LGAs) and There Fuctions

1. General Assessment and collection duties in respect to their area offices.
2. Examination of income returns, claims and objective/appeals on non limited liability companies e.g. Ventures, Enterprises, Partnership and Associate etc.
3. Preparation of Tax Clearance certificate (TCC) for director`s assent.
4. Maintenance of Taxpayer database.
5. Continue out sourcing tax related information for the expansion of the unit (existing and new cases)
6. Drafting and forwarding of monthly progress report.
7. Report on staff evaluation forms.

Vested with the responsibility of checking all revenue books from ministries and other departments.

Functions of the Department

Checking Revenue Books such as: RBIN; Receipts, Used and Unused; Cashbooks; and Bank Tellers. In some cases, Expenditure files of Ministry, to find out unpaid withholding tax.

The Planning Research Statistics & Information and Communication Technology (ICT) department started as an independent unit with five (5) staff. In October 2012, it became full department of the Board of Internal Revenue consisting of twenty-five (25) staff.

The PRS & ICT department has always been the backbone of the Board of Internal Revenue. They intend to put in place, a Control Centre in ICT to help monitor performance.

Sub Divisions:

• Planning & Research Unit
• Server Room
• Offline Kids Unit
• Production Unit

Functions of the Department

• Provides Administrative work plan and systemic process to achieve the set goals of the Board of Internal Revenue.
• Facilitates proper coordination, organisation and good control for the Board.
• The department provides and maintains the automation of tax administration processes for higher improvement.

This is the arm of the Board of Internal Revenue responsible for its revenue collection and accounting aspects.

The department manages tax collection and alerts the Assessment Department for necessary legal actions against defaulters to enforce payments accounting for collection involving collating and reconciling all taxes collected and reconciling all taxes collected and paid into revenue accounts.

Functions of the Department

The work programme of the department includes routine visits to the collection stations (MLAs) and Revenue offices to enforce collection provision regarding:

• Imposition of penalties for changing interests
• Indiscriminate remission of penalties and interests
• Internal Control in Revenue Offices to reduce incidences of fraud

Other Functions

• Responsible for all Revenue (s) accruing to the Board of Internal Revenue.
• Responsible for collecting the accrued tax (s).
• Accounting for the accrued revenue.
• Making payments to the sub-treasury.
• Obtaining treasury receipts.

The Other Taxes department has been existing since the inception of the Board of Internal Revenue together with the Road Tax Department. Road Tax department was later carved out of the Other Taxes department.

Responsibilities of the Department

• Inspecting all MDAs to ensure that IGR and budget are collected, paid into the revenue account and accounted to Treasury.

• Checking MDAs to ensure that all withholding taxes are promptly paid.

• The Department of Other Taxes is mandated with the responsibility of collecting the following taxes;-
  • Development Levy
  • Capital Gain Tax
  • Stamp Duty
  • Entertainment Tax
  • Wit-Holding Tax
  • Pools Betting and 9ja Bet Taxes

The Tax Audit and Special Investigation department stated as a unit in 2010, but is currently a full department since 2012.

The department is domiciled in the Board of Internal Revenue Headquarters in Jalingo, and has regular Tax Audit teams going out to all the Taraba State Local Government Areas on investigations.

This department relates with all the functional units of the Board to create a friendly and good tax environment in the State.

Functions of the Department

• Carries out basic duty exercise

• Conduct tax audit

• Investigates suspected tax fraud

• Ensures the implementation of correct tax PAYEs and Laws.

The Road Tax Administration department was curved out of the Other Taxes department.

The Road Tax Administration has ten (10) motor licencing authorities across Taraba State, namely;

• MLA Jalingo
• Special MLA Jalingo
• MLA Wukari
• MLA Takum
• MLA M/Biyu
• MLA Bali
• MLA Karim Lamido
• MLA Gembu
• MLA Zing and
• MLA Kurmi.

Road Tax Administration MLA’s are responsible for issuance of Motor Vehicle particulars to Motorist in Taraba State.

Functions of the Department

• Control all the MLA’s in Taraba State

• Liaise with the Executive Chairman on Road Tax Matters

• Approval and Issuance of Motor Vehicle and Motor Cycle particulars to all the MLA’s in the state.

• Ordering of Motor Vehicle/Motor Cycle Plates from FRSC Plant.

• The department works hand in hand with FRSC for the production of Drivers Licence.

The PAYE Department was created in September 2017 from the Assessment Department with two units; Commercial and Government. The PAYE department has a total of eleven (11) staff with the Director inclusive.

Definition of PAYE

Pay-As-You-Earn is a method by which an employee pays income Tax on his earrings from employment and other sources in twelve monthly instalments over the year. It is not a tax separate or different from personal Income Tax Law No 104 of 1993 (as amended to date).

This method of deducting income tax applies to all employees resident in all Status of the Federation and to all income from employment exercised in Nigeria by such residents, even if the employee is temporarily outside Nigeria (on leave or otherwise), or receives his pay outside Nigeria.

Functions of the Department

• Capturing resident organisations with not less than five (5) employees into the tax net.

• Directing the operations of PAYE Tax Scheme in Taraba State.

• Maintenance of Database for Taxable employees, Directed Public and Private organisations.

• Assessment of PAYE Taxes in Resident Employees in the state.

• Conducting of PAYE Tax Audit on current year basis.

• Presentation of monthly progress reports on PAYE Taxes in Taraba State.