BRIEF PROFILE OF INTERNAL REVENUE SERVICE
It is interesting to note that Akwa Ibom State Internal Revenue Services came to being as one of the State Government Extra-Ministerial Agencies in 1987. In accordance with section 85A (I) of the Personnel Income Tax Act 1993 as amended, hereby establish for each state a Board to be known as the “Board of Internal Revenue” (In this Act referred to as ‘the State Board’) whose operational arm shall be known as the State Internal Revenue Service (in this Act referred to as “the State Service”).
ESTABLISHMENT AND COMPOSITION
Akwa Ibom State Internal Revenue Service is thus a provision of the Personal Income Tax Act of 1993 as amended to date, established to perform the functions as contained in section 85B(I) of the Act. Among such functions include: assessment, collection and accounting for tax so collected to the Government of the State.
The State Internal Revenue is made up of eight (8) Directorates namely;
- Administration and Supplies
- Finance and Accounts
- Tax Recovery and Litigation
- Other State Taxes
- Road Taxes
- Planning, Research and Statistics
To make the best use of available institutional, administrative, technical, technological, financial and human resources to assess, collect and account for revenue in as efficient and effective manner as possible, to achieve optimal results in service delivery and revenue collection performance.
Akwa Ibom State Internal Revenue Service to be one Revenue Authority in Nigeria respected for efficiency, effectiveness, professionalism, integrity, excellent customer service and high performance in revenue generation.
The statutory responsibilities of the Internal Revenue Service as provided for by section 85B of the Personal Income Tax Act of 1993 as amended include:
- Ensuring the effectiveness and optimum collection of all taxes and penalties due to the Government under the relevant laws.
- Doing all such things as may be deemed necessary and expedient for the assessment and collection of the tax.
- Accounting for all amounts so collected from the tax in a manner to be prescribed by the Government.
- Making of recommendations, were appropriate, to the Joint Tax Board on Tax Policy, Tax reform, Tax legislation, Tax treaties and Tax exemption as may be required from time to time.
- Generally controlling the management of the State Service on matters of policy, subject to the provisions of the law setting up the State Service.
- Appointing, promoting, transferring and imposing discipline on employees of the State Service in accordance with provisions of the State Civil Service.
- Also, supervision of revenue collection by other Ministries and Departments in the State.
- Monitoring of Internally Generated Revenue Collection in the State.
- Prosecution of tax defaulters in the Revenue Courts.
- Administration of Road tax in the state.
- Issuance of Tax Clearance Certificates to taxpayers.
- Controlling and supervision of Tax Offices and Motor Licensing Offices in the state.
- Enlightenment of the public on tax and general revenue generation matters.
- Reporting of Internally Generated Revenue Collection by the state government to appropriate quarters monthly.
Directorate of Administration/Supplies
- Reception and treatment of official correspondence in relation to all staff matters.
- The screening of staff for promotion and subsequent reference of those so screened to the Civil Service Commission for appropriate action.
- Serving as the Secretariat to Internal Revenue Service meetings as well as those of the Senior Staff management Committee (SSMC), Junior Staff Management (JSMC) and Departmental Selection Board (DSB).
- The co-ordination of all staff matters within the revenue service.
Directorate of Finance and Accounts
- The Directorate of Finance and accounts is responsible to the Chairman/Chief Executive for financing the General Administration of the Department.
- Co-ordination of all accounting functions in the Internal Revenue Service.
- To ensure that proper books of Accounts are kept of all transactions of the revenue service.
- Preparation of Capital and Recurrent Expenditure Budget/Appraisal Reports for the Service.
- Provision of other Financial Advisory Services to the Chairman/Chief Executive as may become necessary for the smooth operation of the service
Directorate of Assessment
- Monitoring of Assessment work in all the Local Government Areas (Tax offices) within the State for effective performance.
- Maintenance of comprehensive and equitable assessment of tax payers from all the field offices.
- Ensuring that Assessment action has been completed on all the contracts notes and information transferred to the respective Assessment Authorities.
- Monitoring and maintenance of accurate records of professionals and large tax payers in the State.
- Ensuring that extensive Property Surveys have been conducted by all the Assessment Authorities to attract potential tax payers into the tax net and enhance revenue generation to the State Government.
- Maintenance of accurate list of recalcitrant tax payers/defaulters for quarterly submission to the tax Recovery Directorate for necessary action.
- Ensuring that all the Assessment Authorities have submitted Tax Arrears on yearly basis and timely rendition of relevant Assessment returns.
- Training and Re-orientation of new staff on assessment duties.
- Submission of reports to the Chairman/Chief Executive on progress of Assessment work in the State.
Directorate of Collection
- General Supervision and control of collection of Personal Income Tax in the State.
- Supervision of revenue collected by other Ministries, Departments and Agencies (MDAs).
- Supervision of Collection of Internally Generated Revenue (IGR) in the State.
- Ensuring accountability for all revenue collected in the State.
- Collation, compilation and publication of State revenue collection returns.
- Rendition of revenue statistics analysis and reports.
- Rendering detailed analysis of Internal and External Audit issues relating to observations and recommendations.
- Carrying out any other duties that may ensure efficiency and effectiveness in Internally Generated Revenue as may be assigned.
Directorate of Tax Recovery
- Collating defaulters list from various Assessment Authorities in the field offices and from other Revenue Agencies.
- Presenting the list of defaulters to the Revenue Court for prosecution.
- Communication of legal information from Courts to the relevant units of Internal Revenue Service.
- Ensuring that the revenue accruing from prosecution are received by the relevant Assessment Authorities and paid to the Government Revenue Accounts.
- Making reports from the Court Actions to the Chairman/Chief Executive of Internal Revenue Service.
- Issuance of circulars as it affects revenue prosecution to the various revenue agencies in the State as approved by the Chairman.
- Facilitation of Warrant of Arrest on tax defaulters.
- Computerizing of Revenue Court prosecution.
- Any other duties as may be assigned by the Chairman.
Directorate of Other State Taxes
- Supervision/Monitoring of revenue being collected by other Ministries /Departments.
- Ensures transparency and accountability in terms of government revenues being collected by other Ministries/Departments.
Directorate of Road Taxes
- Generally in charge of the administration of State Motor Licensing Registry.
- Issuance of Vehicle/Motor Cycles Licenses.
- Issuance of Drivers Licenses.
- Procurement/Issuance of receipt booklet and other vehicles security.
- Procurement/Issuance of Vehicle Number Plates.
Directorate of Planning, Research and Statistics
- Gathering and presentation of relevant Statistics/Data to guide the Ministries, Department and Agencies (MDAs) operations.
- Liaising with other Directorates in identifying and planning of projects for inclusion in the Development Plan and Annual Budget.
- Re-orientation of new staff on Assessment duties.
- Enforcement of periodic education and enlightenment of informal and large sectors tax payers.
- Creation of effective formidable data base.
- Sensitization of the public through jingles in both radio and television.
- Periodic training and re-training of Staff on Information and Communication Technology (ICT).
- Monitoring of Progress of Assessment work in the field offices.
- Appraisal and evaluation of staff inputs.
- Improvement in the Pay-Direct-System of payment of Taxes, Levies, Fees and other revenues to the State which brought about:
- Accurate accountability
- Checks on revenue leakages
- Prompt revenue report publication
- Promotion of efficiency and effectiveness in revenue generation.