THE KADUNA STATE TAX (CODIFICATION AND CONSOLIDATION) LAW, 2016

LAWS OF KADUNA STATE

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THE KADUNA STATE TAX (CODIFICATION AND CONSOLIDATION) LAW, 2016

LAWS OF KADUNA STATE OF NIGERIA

ARRANGEMENT OF SECTIONS

1. Short title
2. Commencement
3. Interpretation
4. Establishment of The Kaduna State Internal Revenue Service
5. Object of the Service
6. Establishment of the Board and its Membership
7. Tenure of the Board
8. Cessation of Membership of the Board
9. Emoluments of the Board
10. Functions of the Board
11. Executive Management Committee of the Board
12. Functions of the EMC
13. Executive Chairman
14. Secretary to the Board
15. Power to issue Staff Regulations
16. Remuneration and Pension of Employment
17. Funds of the Service
18. Proceeds of the Fund
19. Annual Estimate and Accounts
20. Annual Report
21. Power to Accept Gifts
22. Power to borrow
23. Investment
24. Power to Enforce Tax Laws
25. Persons Chargeable to Tax
26. Statement and Returns of Taxable Person
27. Notice to Taxable Person
28. Assessment of Income Taxable Person
29. List of Persons Assessed
30. Records of Tax Under PAYE etc.
31. Service of notice assessment
32. Objection at or to Assessment
33. The Clearance Certificate
34. Access to Property and Records
35. Reproduction of Books, Document and Records
36. Appointment of Agent
37. Failure to Comply with Notices or Enforcement
38. Recovery of Outstanding Debt
39. Investigation of Offences
40. Inter-agency Cooperation in Enforcement of Tax Laws
41. Power to Enter Premises and Search
42. Reward and Privileges of Non-employee Informants
43. Immunity of the Officers of the Service
44. Confidentiality of the Documents
45. Local Government Councils Revenue Committee
46. Functions of the Local Government Revenue Committee
47. State Joint Revenue Committee
48. Functions of the State Joint Revenue Committee
49. Designation of Magistrate for Adjudication of Tax Matter
50. Revenue Collector
51. Mode of Payment and Prohibitions
52. Establishment of the Tax Appeal Committee
53. Appeals to the Tax Appeal Committee etc.
54. Persons under the Presumptive Tax Regime
55. Presumptive Tax Registration
56. Presumptive Tax Returns
57. Tax Payment
58. Administration of Presumptive Tax
59. Administrative Settlement
60. Appeal to TAC
61. Rebate for Prompt Filing
62. Exit Rule
63. Sanctions and Penalties
64. Land Use Charge
65. Property Liable to Charge
66. Property Assessment
67. Persons Liable to Pay Charge
68. Value for Annual Charge Rate
69. Exemption from Land Use Charge
70. Loss of Exemption
71. Land Use Charge Demand Notice
72. Appeal to TAC and Conditions
73. Land Use Charge Collection Account
74. Regulations prescribing Procedure
75. Imposition of Tax
76. Rate Tax
77. Collection Agent
78. Registration of Hotels, etc
79. Report and Remittance
80. Access to Reports and Books
81. Payment of Estimated Amount
82. Regulations
83. Interest on Remittance
84. Penalties
85. Tax Collection on Determination or Transfer of Business
86. [Payable rates or levies restricted to Schedule]
87. [Assessment of Taxes, Levies, etc]
88. [Service of notice of assessment]
89. [List of taxable persons]
90. [Single demand notice]
91. [Disputed assessments]
92. [Amended assessment]
93. [Sole authority to collect taxes, levies, etc]
94. [Time for payment of assessment of taxes, etc]
95. [Power of Governor to review rates]
96. [Quashing of assessment, warrant, notice, etc]
97. [Quashing of assessment, warrant, notice, etc]
98. [Requirement of information]
99. [Information of bankers]
100. Penalty for General Officer
101. Failure to attend to a Notice etc.
102. Penalty for making Incorrect Returns, etc.
103. False Statements and Returns
104. [Offence by tax collector]
105. Failure to Remit Tax
106. Failure to Pay Full Rate of Assessed tax or Levy
107. Falsification of Document
108. Obstruction of the Staff of the service in the Performance of their Duty
109. Abuse of Power and Corruption by the Tax Officer
110. Use of Weapon to cause Injury to Staff of the Service
111. Contravention of Tax Law
112. Impersonation of Tax Officer
113. Legal Officers of the Service may represent the Service in Proceedings
114. Power to Compound Offences
115. Liability to Payment of Tax
116. Conformity with Tax Laws
117. Compliance with Governor’s Directives
118. Confidentiality
119. Delegation of Power
120. Signature of the Executive Chairman
121. Imposition of Surcharge
122. Limitation of Action
123. Service of Documents
124. Attachment of Process
125. Indemnity
126. Power of Service to make Regulations
127. Power of Governor to make Regulations
128. Repeals

THE KADUNA STATE TAX (CODIFICATION AND CONSOLIDATION) LAW, 2016

Law No. 3, 2016

Date of Commencement                                        (1st March 2016)

Enactment

THE KADUNA STATE TAX (CODIFICATION AND CONSOLIDATION) LAW, 2016

BE IT ENACTED by the House of Assembly of Kaduna State as follows:

PART I – PRELIMINARY

Short Title

1. This Law may be cited as the Kaduna State Tax (Codification and Consolidation) Law, 2016.

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LAWS OF THE FEDERATION OF NIGERIA