-
The Effect Of Tax Administration On Revenue Generation In Enugu State
[A CASE STUDY OF THE STATE BOARD OF INTERNAL REVENUE ENUGU STATE]
CHAPTER ONE -- [Total Page(s) 5]
Page 3 of 5
-
-
-
The zonal tax Authority which Enugu North Board of internal Revenue belongs to the Enugu Zonal Authority. The highest authority in the Area is the Assessment Authority.
THE ASSESSMENT AUTHORITY
The assessment officer is the head of the board of internal Revenue in the area. He is appointed by the Board of internal Revenue, Enugu State. He is responsible for the assessment of tax and its collection and as well as accounting for it. He carries out the duty with the help of collection, Assessment and Administrative officers. He is directly in change of assessment and administration. He has the power to issue notice to tax payers to deliver statement of incomes or to finish further returns.
Where there is suspected doubts as to geniuses of returns, he might ask the tax payer to produce before assessment Authority books and documents of the tax payer covered by pay as you earn (PAYE).
The Assessment Authority could ask an employer to prepare and deliver a return on his employees. After assessment and responsibility of collection of this assessed income rests on the tax collector. He makes use of tax agents, tax drivers or the workers of the board and other processes which may be applied from time to time to generate tax in the area.
ADMINISTRATIVE FRAMEWORK
The structural administration of personal income tax is rested in the joint tax Board (JTB) under the income tax management Act 1961.
The board is made up the chairman who is appointed by federal Board of internal Revenue (FBIR) which is the federal body. The personal must be experienced in tax matters. Also, a secretary and a legal adviser are appointed, some of their functions are:
To exercise the powers or duties conferred upon them by any express provision of the Act, and any other power and duties arising under the Act which may be agreed by the board.
To exercise the powers and duties conferred on them by any enactment of the Federal Government imposing tax on the income or properties of companies or which may be agreed by the Federal Board of internal Revenue.
STATE INTERNAL REVENUE BOARD
The administration of the income tax in each states its collection and administration is vested on the state Board of internal Revenue.
It is headed by a chairman with the Director of Revenue as his Deputy Chairman and the chief executive of the board. Other members of the board
include representative of specified ministries and from field economics, accountancy and legal professions.
Their major function includes, to see the retrieval of the revenue collected by various tax officers in all local government head quarters and forward it to state government for disbursement.
INSPECTOR OF TAXES
Inspector of taxes are controlled by the Board. They have variety of duties covering all aspects of taxation some of their duties are:
a. Receipt and examination of tax returns and other information from tax payers.
b. Preparing and issuance of assessment based on the returns on which tax is payable.
c. They also employ the best of judgment guesses, if returns were not received or there is evidence of false information.
TAX COLLECTORS
CHAPTER ONE -- [Total Page(s) 5]
Page 3 of 5
-
-
ABSRACT - [ Total Page(s): 1 ]ABSTRACTThe level of revenue generated in the state has been in a declining form due to poor administration and collections of taxes and lack of proper return of accounts. These are the negative effects that affect government revenue generation which are targeted to meet her basic functions like provision of basic amenities for her citizenry in the state. The aim of this research study is to evaluate the effect of tax administration on revenue generation to the Enugu state government. The resear ... Continue reading---
