Strict implementation of tax laws including overt and explicit support through referrals of major cases to tax authorities (Federal and State) on a continuous basis and integration of tax “psyche” in the day to day business of government.

Ensuring proper assessment, collection and prompt remittance of taxes to designated government accounts.

Ensuring fiscal compliance of every person that they deal with., Ensuring that every database maintained in government has a compulsory field for the inclusion of the unique taxpayer identification number for every company, enterprise, individual and other registered organisation, Use of e-payment systems in all transactions inclusive of direct remittance to the accounts of the tax authorities.     .

Use of technology and related systems in the way business is done – e.g. electronic cash registers, automated land registries, etc and linkage of databases and such systems maintained in government to the Federal and State tax authority databases Ensuring tax is a major consideration in the evaluation process of individuals and organisations such that the lack of payment of taxes is seen as an affront on government and a crime.

Ensuring that’ all Tax Clearance Certificates and other tax documents used in government transactions are referred back to’ the relevant revenue authority for authentication  The State Ministry of Finance (SMF)  Shall have primary responsibility for tax policy matters at the State level, including initiating proposals for amendments to tax laws by the National Assembly (in the case of Federal tax laws) and the State House of Assembly in the case of State and LG tax laws).

The SMF shall coordinate all requests from other State Ministries and Agencies relating to fiscal issues as would ensure harmonisation of the fiscal policy issues of the State and Federal government. In this regard, no other State or Local Government Ministry or State or LG Government agency shall have the right to commit the State or Federal government through the signing of agreements, writing of letters, or other communication regarding fiscal policy issues without the authority or consent of the Federal and State Ministry of Finance

The SMF and the relevant Government agency, which will administer the tax shall seek recommendations from the relevant stakeholders to ensure that enactments are regularly reviewed and substantially meet the principles of good taxation and the objectives of Nigeria’s tax system as stated in this document.

The SMF shall partner with the Federal Ministry of Finance and other State and Local Government agencies to ensure the development of Nigeria’s tax system and a tax culture amongst Nigerian citizens.

The SMF shall in this role, work closely with the State Board of Internal Revenue as well as the Federal Inland Revenue Service and the Nigeria Customs Service (in the case of import and excise duties).

Support the State Internal Revenue Service, Federal Inland Revenue Service, the Joint Tax Board, and the Nigeria Customs Service (in the case of import and excise duties) as the case may be on all tax administration matters as would complement the efforts of those agencies. Such support shall cover amongst others:

Ensuring that taxpayers monies collected are effectively accounted for and judiciously utilised

Communicating to the tax payer the use to which tax payer monies are being put

Demonstrating in action and words that the taxpayer is a priority of government and is well appreciated

The State Ministry of Education (FME)

Shall provide support to the State and Federal Ministry of Finance and the relevant tax and revenue authorities in developing a tax culture amongst Nigerians. The Ministry through its relevant organs shall be responsible for ensuring the inclusion of taxation in the curricula of educational institutions in the State from primary to tertiary institutions based on a cradle to grave concept.

The State Ministry of Information (FMI)

Shall provide support to the State and Federal Ministry of Finance and the relevant tax and revenue authorities in carrying out public enlightenment campaigns en tax and revenue matters affecting the country. It shall support the process of providing accurate and timely information flow to Nigerians on all tax and revenue matters decided at the State Executive level.

In this regard, it shall co-operate with the State and Federal Ministry of Finance and the relevant tax and revenue authorities to obtain the required information for dissemination to the public.

Local Government Chairmen are Chief Executives at the Local Government level and they would be responsible along with the Local Government Councils for the implementation and enforcement of tax laws at the Local Government level. . They would be responsible for oversight functions on the local government revenue authorities and provide leadership and direction to these authorities. Local

Local Government Councils shall be responsible for the collection of revenue at the local government level as provided in the Fourth Schedule to the Nigerian Constitution and the control and regulation of such other matters as they are empowered to. They may also carry out such other functions as may be conferred on them by the State House of Assembly.

Government Chairmen shall also be responsible for liaison with the State Ministries of Finance and the State Houses of Assembly with respect to revenue matters, which are within the jurisdiction of the State or Local Governments. They should also ensure adequate funding and staffing of revenue authorities at the Local Government level.

Local Government Chairmen in the State shall ensure there is close co-operation between the local governments on all revenue matters and ensure eliminate of multiple taxation.

With respect to revenue generation, it is expected that the local government councils shall carry out this function in strict adherence and compliance with the relevant legislation as may be enacted by the State House of Assembly.

When required the local government councils shall through the local government chairman approach the State Houses of Assembly to enact such laws as may be required for the efficient and effective discharge of their functions.

Local government councils shall co-operate amongst themselves to ensure the elimination of multiple taxation at the local government level.

In addition, all Local Government (LG) Departments and Agencies are required to provide and share all information that would assist in the accurate assessment and collection of the relevant taxes. This would include amongst others:

Having a revenue generation (as distinct from an expenditure) mindset.

Strict implementation of tax laws including overt and explicit support through referrals of major cases to tax authorities (Federal and State) on a continuous basis and integration of tax “psyche” in the day to day business of government

Ensuring proper assessment, collection and prompt remittance of taxes to designated government accounts.

Ensuring fiscal compliance of every person that they deal with

Ensuring that every database maintained in government has a compulsory field for the inclusion of the unique taxpayer identification number for every company, enterprise, individual and other registered organisation

Use of e-payment systems in all transactions inclusive of direct remittance to the accounts of the tax authorities.

Use of technology and related systems in the way business is done – e.g. electronic cash registers, automated land registries, etc and linkage of databases and such systems maintained in government to the Federal and State tax authority databases

Ensuring tax is a major consideration in the evaluation process of individuals and organisations such that the lack of payment of taxes is seen as an affront on government and a crime.

Ensuring that all Tax Clearance Certificates and other tax documents used in government transactions are referred back to the relevant revenue authority for authentication.