About Us
What you need to know about NGSIRS
NGSIRS is the Revenue collecting agency of the Niger State Government. It is saddled with the responsibility of collecting, administering, controlling and consolidating the various taxes and non-tax revenues. It accounts for all such taxes and non-tax revenues collected in the State in a manner prescribed by the Government of Niger State.
The Niger State Internal Revenue Service is established under Section 4(1) of the Niger State Tax Administration And Consolidation Law as a body corporate with perpetual succession and the power to sue and be sued in its corporate name.
The object of the Service shall be to administer, control and consolidate the various taxes, non-tax revenues and Laws specified in the First Schedule or other Laws made or to be made from time to time by the National Assembly, House of Assembly of Niger State or other regulations made there under by the Government of the State and to account for all such taxes and non-tax revenues collected in the State in a manner to be prescribed by the Government of Niger State.
Functions and powers of the service
1. Assess all persons chargeable with tax in the State
2. Collect, recover and pay to the designated account any tax, levy including road taxes and any proceeds from Motor Vehicle Administration due to the State Government
3. Enforce payment of due taxes
4. In collaboration with the relevant ministries and agencies, review the tax regime and promote the application of tax revenue for the development
5. In collaboration with the relevant enforcement agencies, examine and investigate all cases of tax evasion or fraud to determine compliance with the provisions of the law.
6. Make, from time to time, a determination of the extent of financial loss and other losses by the government arising from tax evasion or fraud or as a result of the waiver.
7. Adopt measures to identify, trace, freeze, confiscate or seize the proceeds of tax evasion or fraud.
8. Adopt measures which include compliance, enforcement and regulatory actions as well as introduction and maintenance of investigative and control techniques for the detection and prevention of non-compliance
9. Collaborate and facilitate the exchange of scientific and technical information with relevant National and International agencies or bodies on tax matters
10. Undertake the exchange of personnel or other experts with complementary agencies.
11. Establish and maintain a system for monitoring National and International taxation dynamics to identify suspicious transactions and the persons involved.
12. Provide and maintain access to an up–to–date database and information on all taxable persons in the State.
13. Maintain database, statics, records and reports on persons, organisations, proceeds properties, documents or other waivers, fraud or evasion
14. Undertake research and similar measures to stimulate economic development and determine the extent and effect of tax fraud or evasion and make recommendations to the Government on appropriate interventions and preventive measures
15. Collate and keep under review all policies of the State Government relating to taxation and revenue generation and undertake the implementation of such policies.
16. Maintain liaison with the office of the Attorney General of the State, all Government, Security and law enforcement agencies and such other financial supervisory institutions in the enforcement and eradication of tax-related offences.
17. From time to time, specify the form of returns, claims, statements and notices necessary for the due administration of the powers conferred on it by the law.
18. Issue taxpayer identification number to every taxable person in the State.
19. Carry out public awareness and enlightenment campaigns on tax matters
20. Carry out such other activities as necessary or expedient for the full discharge of all or any of the functions of the service.
Functions and Powers of the Board
1. Providing general policy guidelines regarding the functions of the Internal Revenue Service and supervising the implementation of such policies
2. Making recommendations where appropriate
3. Appointing, Promoting and transferring any officer above the rank of Chief Inspector on the recommendation of the Internal Revenue Service and imposing discipline on employees of the Internal Revenue Service.
4. Making recommendations to the Governor regarding the terms and conditions of employment and remuneration of staff of the Internal Revenue Service
5. Controlling the management of the Internal Revenue Service on matters of policy
6. Doing such other things as are in the opinion of the Board necessary to ensure the efficient performance of the functions of the Internal Revenue Service.
7. Ensuring the effective and optimum collection of all revenue, including levies and penalties due to the Government under relevant Federal and State laws.
8. The terms and conditions of service, including remuneration, allowances and benefits of the employees of the Internal Revenue Service, shall be determined by the Board subject to the approval of the Governor
9. Making recommendations where appropriate to the Joint Tax Board on tax policy, tax registration, tax treaties and exemptions as may be required from time to time.
10.Appointing Tax Practitioners, Chartered Accountants and Legal Practitioners as monitoring agents or gathering information through them to enhance the functions of the service.