Board of Internal Revenue

Video

Tax relief Program video

Press Release Audio

Part 1 (English) Download

Part2 (Yoruba) Download

1. The Oyo State Internal Revenue Service was established under the Ministry of Finance.
2. The Board was established in 1^st October, 1995 by CAP 106 section 15 (1996 No. 9 and 1997 No. 12) of the law and directly responsible to the Commissioner of Finance.
3. The Board shall consist of the following members:

a) The Head of the State Internal Revenue Service shall be the Chairman, being a person experienced in taxation who shall be appointed by the Governor;

b) Three persons nominated by the Commissioner on their personal merit and approved by the Governor;

c) The Directors and Heads of Department within the State Internal Revenue Service;

d) A Director  from the State Ministry of Finance, nominated by the Commissioner;

e) The Secretary, who shall be an ex-officio member to the Board shall be appointed by the Board from within the Internal Revenue Service;

f) A representative of the Ministry of Justice as the Legal Adviser;

g) A representative of the Ministry or Arm of Government however designated, responsible for Lands and Housing not below the rank of Assistant Director.

1. Deployment of POS (Machines) to emanate sources of revenue leakage, eradicate cash handling by staff and ease revenue collection.  Pre-POS Revenue (May to July 2016) – N155, million, Post POS Revenue (August to October 2016 – N228million.

2. Creation and improvement of tax bases: Tax Identification Number (TIN) tax payers.

3. Creation of Informal Sector Unit – relating with the market traders/Artisans through their associations, Drivers – through the NURTW etc.

4. Improvement on compliance and strong commitment to enforcement.  Enforcing for MDAs to recover their lost revenue.

5. Collaboration with all MDA’s through regular meetings on way forward, leading to improvement in revenue generate by Ministries from about N143 million to about N48 million between September 2015 and April 2016).

6. Regular Tax drive activities by the staff of Board of Internal Revenue to identify potential taxpayers explain the tax payment process and check for evidence of tax payment.

1. Making evidence of tax payment a pre reputable for enjoyment of certain social benefit e.g. basic medical treatment, school admission.

2. Harmonization of taxes between the State and Local Governments.

3. Enforcement – setting up a special revenue count to prosecute tax evaders.

4. Provision of revolving capital like 60 million for purchase of number plates to prevent shortage and stock out being experienced occasionally.

5. Review of the existing agreement between the ICMA and the government on shaming of proceeds from the sale of number plates.

STAMP DUTY

Assessment of various types of documents for Stamp Duties, Legal perfection of the documents and collection revenue thereon for the Government.Assessment of documents for Capital Gain Tax (CGT) and collection of revenue for the Government from that source

Assessment of documents for Capital Gain Tax (CGT) and collection of revenue for the Government from that source

REVENUE UNIT – MINISTRY OF LANDS

General coordination of Revenue Generating Activities of Ministry of Land, Housing and Urban Development through:

• Assessment of applicants/taxpayers with the use of Harmonized Demand Notice (HDN) don land and land related matters;
• Serving of Harmonized Demand Notices (HDN) on the taxpayers/applicants for appropriate payment;
• Confirmation of genuity of payment traced to government coffer;
• Ensure maximum of 24 – 48 hours Turnaround file treatment;
• Blockage of revenue leakages in the Ministry;
• Ensure that no service is rendered without charges;
• Reporting of the Revenue Generated to the Board for accounting purposes;
• Filing of revenue defaulting case through the Ministry to the Central Inter Ministerial Enforcement Unit for necessary action;
• Carrying out all necessary actions to enhance the revenue activities of the MDAs.

PAYEE GOVERNMENT (PAY-AS-YOU-EARN)

• Monitoring compliance by MDA’s on PAYE;
• Supporting the Unit in the issuance of Tax Clearance Certificate to Civil Servant and Public Servant;
• Undertook the re-assessment of tax payable to recover shortfall incase of under remittance or under assessment
• Monitoring and educating functionaries of the MDA’s about their civic responsibilities to the Government;
• Supporting the Unit in the preparation and submission of monthly and periodic report.

STATE LICENCE OFFICE – (SLO)

• Supervising and coordinating of activities in Motor Licensing Units in Tax Station by working harmoniously with various Stations Heads;
• Attending to requests from MDA’s, Corporate Bodies and individuals requesting for out of series, fancy Number Plates and other official request;
• Ensuring the maintenance of the stock position of Number Plates and vehicle license stickers in all the Motor Licencing Units within the State;
• Liaising with relevant MDA’s by ensuring good working relationship with Federal Road Safety Corps and Coulterville Business Solution Plc in the procurement of Number Plates, Motor Vehicle Stickers and production of Driver’s licence;
• Supervising the preparation of weekly and monthly reports on revenue from all MLA units for the Management;
• Any other duties that may be assigned by the Director (Other Taxes);
• Checking all the payment through ICMA platform to see that all the Units had confirm with lay down rules.

INFORMAL SECTOR

Informal Sector is a Unit created by the Directorate of the Board of Internal Revenue to generate and also tap veritable source of revenue from the market people.

The following are the schedule of duty we must fulfill to meet and surpass the target set for the informal sector:-

• Sensitization of market men and women of the various market;
• Enumeration of market men and women to ascertain the numbers of traders and also increase the normal roll of Tax Payers;
• Creating awareness to the willing and unwilling market people who may want to put a recalcitrant attitude to the payment of tax in a way of telling them the importance and benefits of the payment of Tax to the government;
• Distribution of Revenue Receipts to the Executive committee of the market people;
• Collection of Revenue from various markets to the appointed access consultant;
• Regular visits and telephone conversations with the market executives, especially the chairman and secretaries to know the level of compliance;
• Attending to the meetings of the Executive of NYTACA, NATMAC, CANTEEN ASSOCIATION, JOINT TRADERS ASSOCIATION AND MEN & WOMEN TRADERS ASSOCIATION;
• Ensuring the smooth and cordial relation between the Government and market leaders.

STORE

• Travelling to the Federal Road Safety Commissions Office in Lagos to submit the draft issued by BIR for the order placed on Motor Vehicle, Motor Cycle Number plates and their schedule;
• Collection of Motor Vehicle, Motor Cycle Number plates from the Federal Road Safety Commissions Office as at when due;
• Collection of Harmonized vehicle stickers from the Coulterville Business solution after placing order by BIR;
• Issuing materials to concerned station managers on the receipt of approved requisition and issuing store voucher duly signed by the appropriate authority;
• Raising requests for stock replenishment for common user items after the materials have reach re-order level;
• Maintaining the store in a tidy manner;
• Maintaining the control over receipt, custody, issue and security of materials
• Accepting materials and Raising stores Receipt Advice (SRA);
• Inspection of all material received whether it is of the same quality with the order placed;
• Identification of all material stored;
• Maintenances of stoke records
• Collection of the materials placed by BIR.

REVENUE UNIT – MINISTRY OF ENVIRONMENT

• Serving Harmonized Demand;
• Monitoring of payment of Tax Due;
• Tax Drive / Enforcement;
• I am reporting to Director Income Tax;
• Working together with staff, Ministry of Environment.

MLA – SECRETARIAT

The followings are the functions of Motor Licensing Office Secretariat:-

• Registration of Motor vehicles and motor cycles, both private and commercial;
• Renewals of vehicle licences, road worthiness and hackney permits;
• Issuance of leaner’s permit, both new and renewals;
• Signing/Approval of driver’s license application form, before capturing at the DLC;
• Dispatching of drivers licenses to individual applicant;
• Effect of change of ownership on vehicle documents;
• Lodgment of complains on any errors on vehicle documents to the courteville administrative officer.

REVENUE UNIT – MINISTRY OF TRADE

• Harmonization of revenue heads of the Ministry;
• Monitoring of the revenue items of the ministry;
• Coordination of the revenue of the ministry;
• Projecting and creating more revenue items;
• Overseeing the proper and adequate remittance of the revenue accrue from the Ministry to the Government coffer.