About Us

Establishment

The Niger State Board of Internal Revenue is established under Section 3(1) of the Niger State Revenue Collection and Administration Law as a body corporate with perpetual succession and the power to sue and be sued in its corporate name. The operational arm of the Board is known as the Niger State Internal Revenue Service.

Functions and Powers of the Board

• 1.Providing general policy guidelines regarding the functions of the Internal Revenue Service and supervising the implementation of such policies
• Making recommendations where appropriate
• Appointing, Promoting, transferring any officer above the rank of Chief Inspector on the recommendation of the Internal Revenue Service and imposing discipline on employees of the Internal Revenue Service
• Making recommendations to the Governor regarding the terms and conditions of employment and remuneration of staff of the Internal Revenue Service
• Controlling the management of the Internal Revenue Service on matters of policy
• Doing such other things as are in the opinion of the Board necessary to ensure the efficient performance of the functions of the Internal Revenue Service
• Ensuring the effective and optimum collection of all revenue including levies and penalties due to the Government under relevant Federal and State laws
• The terms and conditions of service including remuneration, allowances, benefits of the employees of the Internal Revenue Service shall be determined by the Board subject to the approval of the Governor
• Making recommendation where appropriate to the Joint Tax Board on tax policy, tax registration, tax treaties and exemptions as may be required from time to time
• Appointing Tax Practitioners, Chartered Accountants, Legal Practitioners as monitoring agents or gather information through them to enhance the functions of the service

Functions and Powers of the Service

• Assess all persons chargeable with tax in the State
• 2.Collect, recover and pay to the designated account any tax, levy including road taxes and any proceeds from Motor Vehicle Administration due to the State Government
• Enforce payment of due taxes
• In collaboration with the relevant ministries and agencies, review the tax regime and promote the application of tax revenue for development
• In collaboration with the relevant enforcement agencies, carryout examination and investigation of all cases of tax evasion or fraud with a view to determining compliance with the provisions of the law
• Make from time to time, a determination of the extent of financial loss and such other losses by government arising from tax evasion or fraud or as a result of waiver
• Adopt measures to identify, trace, freeze, confiscate or seize the proceeds of tax evasion or fraud
• Adopt measures which include compliance, enforcement and regulatory actions as well as introduction and maintenance of investigative and control techniques for the detection and prevention of non-compliance
• Collaborate and facilitate exchange of scientific and technical information with relevant National and International agencies or bodies on tax matters
• Undertake exchange of personnel or other experts with complementary agencies
• Establish and maintain a system for monitoring National and International dynamics of taxation in order to identify suspicious transactions and the persons involved
• Provide and maintain access to an up - to - date database and information on all taxable persons in the State
• Maintain database, statics, records and reports on persons, organizations, proceeds properties, documents or other waivers, fraud or evasion
• Undertake research and similar measures with a view to stimulating economic development and determining the extent and effect of tax fraud or evasion and make recommendations to the Government on appropriate interventions and preventive measures
• Collate and keep under review all policies of the State Government relating to taxation and revenue generation and undertake the implementation of such policies
• Maintain in liaison with the office of the Attorney General of the State, all Government, Security and law enforcement agencies and such other financial supervisory institutions in the enforcement and eradication of tax related offences
• From time to time specify the form of returns, claims, statements and notices necessary for the due administration of the powers conferred on it by the law
• Issue taxpayer identification number to every taxable person in the State
• Carry out public awareness and enlightenment campaigns on tax matters
• Carry out such other activities as are necessary or expedient for the full discharge of all or any of the functions of the service

Membership of the Board and Other Committees

1. BOARD OF INTERNAL REVENUE
   1. The Executive Chairman as the Board Chairman
   2. Two (2) Directors from the Service
   3. A Director from each of the following ministries:
      1. Finance
      2. Budget and Planning
      3. Justice
      4. Local Government and Chieftaincy Affairs
   4. Two (2) other persons to be appointed by the Governor on their personal merit
   5. The Board Secretary
2. 1. The Executive Chairman as Chairman
   2. All the Directors of the Service
   3. The Attorney General or his representative
   4. 4.The Board Secretary
3. STATE, LOCAL GOVERNMENT JOINT REVENUE COMMITTEE
   1. Executive Chairman (NGSIRS) as Chairman
   2. The Executive Chairmen of all Local Government Councils
   3. 3.Representative of Ministry of Local Government and Chieftaincy Affairs not below the rank of a Director
   4. Legal Adviser NGSIRS
4. TAX APPEAL COMMISSIONERS
   1. Chairman and
   2. Five other members none of which shall be a public officer