The Board of Internal Revenue has its headquarters in Bauchi with (22)
offices across the country, they are; Bauchi East, Kakuri West, Doka East,
Doka West, Kawo, Tundun-wada. Zaria, Birnin-Gwari, Kachia, Kafanchan, Saminaka,
Samaru, Ikara, Abuja/Jere. Lagos, Makarfi, Soba, Turuku, Kwo Zonkwa and Giwa.
These Area Revenue Offices are the revenue generating centers of the Board with
the primary responsibility of Collecting and Accounting for all Revenue Receipts.
These offices are co-ordinated and controlled by the following structures of
Department and Units at the headquarters.
Collection and Accounting
This department Co-ordinate the activities of the 22 Revenue offices and
ensures that they comply with all the specifications, instructions and policy of the Board.
The department also make arrangement for Monthly Revenue Drive which is aimed at
boosting revenue collections. It also collects, computers and account
for all Revenues according to their revenue heads.
Tax Audit
The Tax Audit department conducts Tax Audit on corporate bodies and
government departments in order to determine the accuracy of their tax position.
This department is responsible for ALL the Back Duty investigation of the Board.
Other Taxes
This department is responsible for all fees from Road taxes such as Motor
Licensing fees, Enhanced National Drivers License, Reflective
Jackets and New Number Plate.
It also collect taxes arising from stamp duties. The department maintains a
cash book for the receipts of cash sales and bank tellers
for evidence of lodgments.
Finance and Supply
This department handles the Board finances as well as producing finance statements.
The department is in charge of Budget co-ordination of income expenditure statements,
preparation of Bank Reconciliation Statements and other sundry
transactions undertaken by the Board.
It is also in-charge of reconciliation of revenue lodging into banks with
statements of revenue collection by Heads of sub-heads’ and preparation of lodging
report by banks on monthly basis. Accounts department also prepare, submit and
defend requests for budget release and follow-up for cash backing
from Ministry of finance.
Personal Income Tax
The Department is responsible for identifying registering and assessing
individuals and organizations for PAYE and Direct Assessment.
In the area of PAY AS YOU EARN (PAYE), the department is in-charge of
issuance of notices of direction to an employer to operate PAYE i.e.
issuance of Rev. 6. Upon satisfaction with the condition set for the operation of
PAYE, the department opens a file in the company’s name with a code number for
future correspondence on annual basis, it also issue to organizations forms
(Rev. 49 Personal Income Tax). (Rev. 8 monthly Remittance) and Tax deduction cards.
In the area of Direct Assessment, the department is in charge of issuance of Rev. 49
forms to self employed persons who would, after filling in the appropriate information
return it within 30 days. They also conduct interviews to ascertain the accuracy of
the information provided and in the event of non-completion or un-returned form,
apply ‘Best of Judgement” (BOJ) to assess the prospective taxpayers.
The department also issue Tax Clearance Certificate to Tax Payers after all
due processes and guidelines have been completed and complied with.
Administration and Personnel
This department is saddled with the responsibility of policy implementation and
general control of the activities of the Board, it also handle staff matter such
as recruitment, promotion, transfer, welfare and discipline.
The department also handles public relations services of the Board to
enhance its image and that of its staff.
It also supervises the Board estate services such as proviso of adequate security
for all movable and immovable property of the Board, and taking custody and
control of Motor Vehicles & Motor Cycles belonging to the Board.
Office of The Executive Chairman
The office of the Executive Chairman is the overall overseer of the all
structures within the Board and in addition the office have two other units;
- Legal Services Unit: This unit is responsible for legal interpretation
of laws, especially Tax Laws. It also advises, on supervises the Board’s
Prosecution activities at the Revenue Court.
-
Internal Audit & Investigation Unit: This unit is made up of two
sections i.e. investigation and auditing. The section of
investigation deals with cases of frauds, embezzlements, thefts
e.t.c as and when they arise. Cases could originate from within the
section or other departments or even outside the Board.
The Audit section is pre-occupied with internal control, measures.
This will include accuracy of records, prepayment Audit with regards
to vouchers, cash collection and lodgments, revealing cases of frauds
that have become apparent and a general check on staff performance
and attitudes to work. In summary, this section is the watchdog of
the Board’s operation with emphasis on finances. This unit also
liaise with other security agencies for the purpose of investigation,
detection and prevention of fraud.