FEDERAL INLAND REVENUE SERVICE ESTABLISHMENT ACT

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LAWS OF THE FEDERATION OF NIGERIA

FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT

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ARRANGEMENT OF SECTIONS

PART I  – Establishment of the Federal Inland Revenue Service and its Management Board, etc.

1. Establishment of the Federal Inland Revenue Service.
2. Objects of the Service.
3. Establishment and composition of the management board.
4. Tenure of Office.
5. Cessation of membership.
6. Emoluments, etc. of members.

PART II – Powers and Functions of the Board and the Service

7. Powers of the Board.
8. Functions of the Service.
9. Establishment of Technical Committee of the Board.
10. Functions of the Technical Committee.

PART III – Management and Staff of the Service 11. Executive Chairman of the Service.

12. Appointment of Secretary to the Board and other staff of the Service.
13. Pensions.
14. Staff regulations.

PART IV  – Financial Provisions

15. Funds of the Service.
16. Expenditure of the Service.
17. Estimates.
18. Accounts and audit.
19. Annual report, etc.
20. Power to accept gifts.
21. Power to borrow.
22. Accountability.
23. Refund to taxpayers.
24. Power of Accountant-General to deduct from source.

PART V – Tax Administration and Enforcement

25. Administration of tax laws.
26. Call for returns, books, documents and information.
27. Call for further returns and payment of tax due.
28. Information to be delivered by bankers.
29. Power to access lands, buildings, books and documents.
30. Power to remove books and documents.
31. Power of substitution.
32. Addition for non-payment of tax and enforcement of payment.
33. Power to distrain.
34. Recovery of tax.
35. Tax investigations.
36. Enforcement of powers.
37. Power to pay reward.
38. Immunity from action, etc.
39. Information and documents to be confidential.

PART VI – Offences and Penalties

40. Failure to deduct or remit tax.
41. Obstruction, etc.
42. False declaration.
43. Counterfeiting documents, etc.
44. Penalties for offences by authorised and unauthorised persons.
45. Penalty where offenders are armed.
46. Unlawful assumption of character of an authorised officer.
47. Prosecution.
48. Power to compound offences.
49. General penalty.

PART VII – General Provisions

50. Official secrecy and confidentiality.
51. Board to be subject to general direction of the Minister.
52. Delegation of powers of the Board.
53. Signification.
54. Imposition of surcharge.
55. Limitation of suits against the Service, etc.
56. Service of documents.
57. Restriction on execution against property of the Service.
58. Indemnity.

PART VIII – Miscellaneous Provisions

59. Establishment of Tax Appeal Tribunal.
60. Directives by the Minister, etc.
61. Power to make regulations.
62. Repeal of Part I of Cap. 60 L.F.N., 1990.
63. Savings and transitional provisions relating to staff or employees.
64. Other savings and transitional provisions.
65. Continuation of Board members.
66. Continuation and completion of disciplinary proceedings.
67. Rights and obligations transferred.
68. Relevance of other laws.
69. Interpretation.
70. Short title.
71. SCHEDULES

FIRST SCHEDULE – Legislation Administered by the Service

SECOND SCHEDULE – Supplementary Provisions relating to the Board

THIRD SCHEDULE – Form of Authorisation to Access Lands, Buildings, Books and Documents

FOURTH SCHEDULE – form of Warrant of Distraint

FIFTH SCHEDULE – Establishment, Jurisdiction, Authority and Procedure of the Tax Appeal Tribunal

FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT

An Act to provide for the establishment of the Federal Inland Revenue Service charged with powers of assessment, collection of, and accounting for revenues accruable to the Government of the Federation; and for related matters.

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 [Commencement.]                   [16th April, 2007]        

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