TAXES AND LEVIES (APPROVED LIST FOR COLLECTION) ACT

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LAWS OF THE FEDERATION OF NIGERIA

TAXES AND LEVIES (APPROVED LIST FOR COLLECTION) ACT

ARRANGEMENT OF SECTIONS

1. Responsibility for collection taxes and levies, etc.

2. Assessment and collection of taxes.

3. Offences.

4. Interpretation.

5. Citation.

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TAXES AND LEVIES (APPROVED LIST FOR COLLECTION) ACT

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[COMMENCEMENT]                              [30^th day of September 1998]

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The [Federal Government] hereby enacts as follows:-

1. Responsibility for collection taxes and levies, etc.

(1) Notwithstanding anything contained in the Constitution of the Federal Republic of Nigeria 1979, as amended, or in any other enactment or law, the Federal Government, State Government and Local Government shall be responsible for collecting the taxes and levies listed in Part I, Part II and Part III of the Schedule to this Act, respectively.

(2)    The Minister of Finance may, on the advice of the Joint Tax Board and by Order published in the Gazette, amend the Schedule to this Act.

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