The administration of taxes in Nigeria is of much importance when taking into consideration the appreciable nature of revenue generation in the economy. With this in mind, it behooves on us to ascertain those agents charged with the assessment, and collection of taxes and other revenues in the country.

In line with the federal structure of the Nigerian state, tax administration in the country is multi-tiered. This presupposes that different bodies are tasked with tax administration at the federal, state and local levels in the country. Principally, we have the Federal Board of Inland Revenue, the State Board of Inland Revenue and Local Government Revenue Committees at the federal, state and local setting respectively. We also have the Federal Board of Inland Revenue (FBIR) that serves a supervisory role over FIRS. However, the crux of this paper is to examine the different tax agents at the federal level.


Section 1, of Federal Inland Revenue Service (Establishment) Act, established the Federal Inland RevenueService (FIRS) which is responsible for assessing, collectingand accounting for taxes and other revenues accruing to the Federal government. Its headquarters is in Abuja with various branch all over the states of the federation. As anoperational arm of the Federal Inland Board Service, section8 FIRS Act provides several functions to be undertaken bythe FIRS which includes assessing companies, enterprisesand individuals chargeable with tax and enforce paymentand collection of same due to the Federal government or anyof its agencies, investigating cases of tax fraud and evasion, carrying out public awareness campaign on the benefit oftax compliance within and outside Nigeria among others.

The Taxes and Levies (Approved List for Collection) Act provides a list of taxes that federal government is entitled to collect. They are:

Companies income tax
Withholding tax
Petroleum profit tax
Value added tax
Education tax
Capital gains tax on residents of the FCT
Stamp duties on corporate bodies and FCT residents
Personal income tax on Armed Forces, police, FCT residents, staff of the ministry of foreign affairs and non-residents individuals


Established under section 3 of Federal Inland RevenueService (Establishment) Act, the Board acts as a supervisory organ over the activities of FIRS and is saddled with functions which includes providing the general policy guidelines relating to the functions of the Service;  manage its policies on matters relating to the administration of the revenue assessment, collection and accounting system and perform such acts as may be necessary for the efficient operation of FIRS.


The Technical Committee is established under section 9 of Federal Inland Revenue Service (Establishment) Act as a sub-body under the Federal Board of Internal Revenue and its functions include to consider all tax matters that require professional and technical expertise and make recommendations to the Board; advise the Board on any aspect of the functions and powers of FIRS etc.


The success of tax administration in the country lies in the effectiveness of the various bodies charged with administrative duties at all levels.





4. Federal Inland Revenue Service (Establishment) Act

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