The Board was established by chapter 12 of the Jigawa State laws of 1992 making it to be known as Jigawa State Board of Internal Revenue.
Relationship of Finance
Ministry of finance is the mother and supervisory ministry of the Board. The Board is in fact acting as the agent of the ministry in carrying out all its statutory functions with regard to assessment, and collections of all due revenues in the state. As can clearly be seen under the provision of CAP 12 part III Sec. (b) & (c).
Function of the Board
The functions of the board are as outlined in provisions (amended act of 1993) and also as stipulated in part III sec. 8 to sec. 15 of the Jigawa State laws cap 12 of 1992. That the board shall be responsible for:-
1. Ensuring the effectiveness and optimum collection of all taxes and penalties due to the state government under the relevant laws.
2. Doing all such things as may be deemed necessary and expedient for the assessment and collection of tax and shall account for all amounts so collected in a manner to be prescribed by the government.
3. Making recommendations where appropriate to the Joint tax board on tax policies, tax reform, tax legislation, tax treaties and exemption as may be required from time to time.
4. Generally controlling the management of the service on matter of policy subject to provision of the law setting up the services.
5. Appointing, promoting, transferring and imposing discipline on employees of the state services.
6. The Board is autonomous in the day to day running of the technical, professional and administrative affairs.
Revenue collection methods/mechanism
The 1999 constitution prescribed in section 24(1) that it shall be the duty of every citizen to declare his income honestly to the appropriate and lawful agencies to pay his tax promptly. This means that Nigerian citizens have constitutional duty to pay taxes. One should also note the following law that imposes tax on individuals, partnerships, companies and properties:-
A. The 1999 Nigerian Constitution
B. The Tax Laws- That comprises of the following-:
The personal income Tax Act Cap p8, LFN, 2004.
The Value Added Tax Act, Cap 41v1, LFN, 2004.
The Stamp Duties Act Cap 58, LFN, 2004.
The capital Gains Tax Act, Cap C1, LFN, 2004.
The Companies Income Tax Act, cap c21, LFN, 2004.
The custom & Exercise management Act, Cap c45, LFN,2004.
The Taxes and Levies (Approved list for collection) Act,21 LFN 2004.
The Local Government bye-Laws.
In consideration of the above enumerated Tax Laws we should note their common features such as :-
Imposition of tax on income, gain or profits.
Ascertainment of income, gain or profits.
Deduction of outgoing and expenses (also relief where necessary).
