LAGOS STATE REVENUE ADMINISTRATION LAW

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LIST OF LAWS OF LAGOS, [ALPHABETICAL]  

LAGOS STATE REVENUE ADMINISTRATION LAW

ARRANGEMENT OF SECTIONS

1.     Commencement

2.     Appointment and Composition of Members

3.     Tenure and Remuneration of Members.

4.     Office of the Chairman

5.     Accountability.

6.     Secretary to the Board.

7.     Meetings of the Board

8.     Removal of Members.

9.     Functions of the Board.

10.    Powers of the Board.

11.    Staff Regulations

12.    Establishment of Technical Committee of the Board.

13.    Funds of the Board.

14.    Expenditure of the Board

15.    Estimates.

16.    Accounts and Audit.

17.    Annual reports, etc.

18.    Power to accept gifts.

19.    Power to borrow

20.    Refunds to Tax payers

21.    Powers and functions of the Internal Revenue Service

22.    Establishment of Local Government Revenue Committee

23.    Functions of the Revenue Committee.

24.    Establishment and Composition of Joint State Revenue Committee

25.    Designation of Magistrates to adjudicate on Revenue Matters.

26.    Designation of Magistrates to adjudicate on Revenue Matters.

27.    Definition of Revenue Collector.

28.    Mode of payment

29.    Revision of Assessment.

30.    Errors and Defects in Assessment and Notice.

31.    Administration of Tax Law.

32.    Call for Returns, Books, Documents and Information.

34.    Call for further returns and payment of tax due.

35.    Information to be delivered by Bankers.

35.    Issuance of Tax Clearance Certificate

36.    Power to access Lands, Buildings, Books and Documents.

37.    Power to remove books and documents.

38.    Power to appoint Agent.

39.    Addition for non-payment of tax and enforcement of payment

40.    Power to Distrain.

41.    Recovery of tax

42.    Tax Investigations.

43.    Power to co-opt

44.    Power to enter, inspect and seize

45.    Power to pay reward.

46.    Immunity from Action.

47.    Information and documents to be confidential.

48.    Establishment of Body of Appeal Commissioners, Appointment and Composition.

49.    Appeal

50.    Notice of Appeal

51.    Meetings and Decisions of Appeal Commissioners

52.    Appeal against Assessment.

53.    Appeal against Decision.

54.    Assessment to be final and conclusive.

55.    Failure to deduct or remit tax.

56.    Failure to pay due taxes, levies or rates.

57.    Obstruction.

58.    Untrue Declarations.

59.    Counterfeiting documents, etc.

60.    Penalties for offences by authorized and unauthorized persons.

61.    Penalty where offenders are armed.

62.    Connivance to contravene any provision of this Law.

63.    Impersonating a Revenue Collector.

64.    Prosecution.

65.    Power to compound offences.

66.    Penalty.

67.    Official secrecy and confidentiality.

68.    Board to be subject to general direction of the Governor.

69.    Delegation of powers of the Board.

70.    Signature of the Chairman.

71.    Imposition of surcharge.

72.    Limitation of suits against the Internal Revenue Service, etc.

73.    Service of Documents

74.    Restriction on execution against property of the Internal Revenue Service.

75.    Indemnity.

76.    Directives by the Governor, etc.

77.    Power to make Regulations.

78.    Savings and Transitional Provisions relating to Staff of Employees.

79.    Existing Properties and Assets.

80.    Continuation of Board Members.

81.    Continuation and completion of disciplinary proceedings.

82.    Transfer of Rights and Obligations.

83.    Relevance of other Laws P.I.T.A. LFN.

84.    Interpretation.

85.    Amendment of Cap. P4 Laws of Lagos State 2003.

86.    Citation and commencement.

LAGOS STATE REVENUE ADMINSTRATION LAW

A LAW TO MAKE PROVISION FOR THE ADMINISTRATION AND COLLECTION OF REVENUE DUE TO THE GOVERNMENT OF LAGOS STATE  AND LOCAL GOVERNMENT COUNCILS IN LAGOS STATE TO ESTABLISH THE RELEVANT ADMINISTRATIVE STRUCTURES AND FOR CONNECTED PURPOSES

[COMMENCEMENT] [  ]

THE LAGOS STATE HOUSE OF ASSEMBLY enacts as follows:

Establishment of the Lagos State Board of Internal Revenue

1. (1) There is established a Board to be known as the Lagos State Board of Internal Revenue (referred to in this Law as “the Board”) whose operational arm shall be known as the Lagos State Internal Revenue Service (referred to in this Law as “the Internal Revenue Service”).

(2)     The Board.

(a)     shall be a body corporate with perpetual succession and a common seal;

(b)     may sue or be sued in its own name; and

(c)     may acquire, hold and dispose of any property or interest in property, movable for the purpose of carrying out its functions under this law.

(3)     The Board shall have such powers and duties as are conferred on it by this Law or by any other Law.

Appointment and Composition of Members

2. (1) Members of the Board shall be appointed by the Governor and shall comprise –

          (a)     The Chairman who shall be:

          (i)      appointed from a relevant and recognized professional body;

          (ii)     a person knowledgeable and experienced in tax matters;

          (iii)    the executive head of the Internal Revenue Service.

LAWS OF LAGOS STATE

LAWS OF THE FEDERAL REPUBLIC OF NIGERIA