Zamfara State Consolidated Revenue Laws, 2020 (1442 A.H.)

6. (1) The Secretary shall summon a meeting of the Board whenever business of the requiring its attention so warrants or on the request of the Chairman or any Board three members. (2) Whenever a meeting is convened under Sub-Section (1) of this section by any person other than the Chairman, if the notice of such meeting was served on the Chairman and fails to attend the meeting, the members present at such meeting shall appoint one of them to chair the meeting. (3) A decision of the Board on any matter shall be the decision of the majority of the members of the Board present at the meeting where such decision was made. (4) The Board shall meet for the conduct of its business at such places and at such days as the chairman may appoint. (5) A question put before the Board at a meeting shall be decided by a consensus and where this is not possible, by a majority of the votes of the members present and voting. (6) The chairman shall in the case of an equality of votes, have a casting vote in addition to his deliberative vote. (7) where the Board seeks the advice of any person on a particular matter, the Board may invite that person to attend for such period as it deems fit, but a person so invited by virtue of this paragraph shall not be entitled to vote at any meeting of the Board and shall not count towards the quorum. (8) The majority decision of the members on any matter obtained by the Secretary in written correspondences shall be treated in all respects as 6 though it was a decision of the Board in actual meeting, unless any member has requested the submission of the matter to such meeting. Remuneration 7. (1) The remuneration of the Chairman appointed under section 4 (1) (a) of of the Board Members this Law shall be at par with that of the permanent secretary in the State Civil Service, without prejudice to such review and incentives as may be approved by the Governor. (2) Members appointed under section 4 (1) (e) of this Law shall draw remuneration as shall be approved by the Governor. (3) The employees of the Service shall enjoy such remuneration as applicable in the State without prejudice to such salary incentives as may be approved by the State Executive Council. (4) Employees of the Service shall be entitled to pension and other retirement benefits as are prescribed under the relevant legislations. The Executive Chairman

8. The Chairman of the Service, as the Chief Executive and Accounting Officer of the Service shall - (1) Keep proper accounting records, in accordance with standard accounting practice and Financial Instructions of the State in respect of - (i) All revenues and expenditures of the Service, (ii) All its assets, liabilities and other financial transactions and (iii) All other revenues collected by the Service, including income on investments. (2) Prepare all annual report, including financial statements, in accordance with the generally accepted accounting principles and practice, (3) Ensure that the available accounting records of the Service are adequate, in line with Financial Regulations and prepared by qualified personnel who must be a member of a relevant and recognized professional body appointed by the Board, (4) Initiating tax policies and ensuring their implementation, (5) General oversight of the day-to-day running of the Service and its operational arm. Secretary 9. (1) There is established a Secretary to the Board to be appointed by the to the Board Board who shall be- i. A season Administrator on GL 14 or a Legal Practitioner of at least 10 years post call; ii. A member from a relevant and recognized professional body; 7 iii. Hold office for a period of four years, renewable ones. (2) Secretary to the Board, shall be responsible for - a. Issuance of notices of meetings of the Board, b. Correspondences and keeping records of the proceedings of the Board, c. Serving as point of interface between the Board and other stake holders and d. Carrying out other duties as the Chairman of the Board may from time to time direct.

10. (1). Notwithstanding the provisions of section 4 of this Law, the Chairman or a Member of the Board shall cease to hold office if- (a) He resigns his appointment as a member of the Board by notice, under his hand addressed to the Governor; (b) He becomes person of unsound mind; (c) He becomes incapable of carrying out the functions of his office either arising from an infirmity of mind or body; (d) He is convicted of a felony or of any offence involving dishonesty or corruption; (e) He becomes bankrupt or become financially embarrassed; (f) The Governor is satisfied that it is not in the interest of the service or of the public for any member or Chairman to continue in office; (g) He has been found guilty of a breach of the code of conduct or other serious misconduct in relation to his duties; (h) In the case of a person possessing a professional qualification, he is disqualified or suspended from practicing his profession in any part of the world by an order of a competent authority; or (i) In the case of person who becomes a member by virtue of office he occupies, he ceases to hold the office. (2). If any of the Board member ceases to hold office under this Law before expiration of the term for which he was appointed, another person shall be appointed to the Board in place of such person and the new member of the Board thereupon complete the remaining term. Functions

11. The Board shall be responsible for - of the Board. (a) Providing general policy guidelines regarding the functions of the Service and supervising the implementation of such policies; (b) Making recommendations to the Governor regarding terms and conditions of employment and remuneration of staff of the Service; (c) Appointing, promoting any officer above the rank of the Chief Inspector of Taxes on the recommendation of the Board and imposing discipline on employees of the Service; (d) Controlling the management of the Service on matters of policy; 8 (e) Doing such other things as are in the opinion of the Board, necessary to ensure the efficient performance of the functions of the Service under this Law; (f) Ensuring the effective and optimum collection of all revenue, including levies and penalties due to the Government under the relevant Federal and State laws; (g) 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; (h) Appointing tax practitioners, Chartered Accountants, Legal Practitioners as Monitoring Agents or gather information through them to enhance the functions of the Service; (i) Supervising and monitoring all revenue collectors from the State Government Agencies and ensuring prompt return. Powers of 12. (1) The Service shall be autonomous in the day to day running of its technical, the Service. professional and administrative affairs. (2) The Service shall account for all amounts collected in the manner to be prescribed by the Board, in line with best practice. (3) Assess all persons chargeable with any tax payable within the State (4) In collaboration with other relevant agencies and Local Governments, review the tax regime and promote the application of tax revenues to stimulate economic activities and development in the State. (5) Collate and keep under review all policies of the State relating to taxation and revenue generation and undertake a systematic and progressive implementation of such policies in line with the provision of the Law (6) Carry out and sustain public awareness and enlightenment campaigns on the benefits of tax compliance within the State (7) In collaboration with relevant law enforcement agencies, carry out the examination and investigation with a view to enforcing compliance with the provision of this law. (8) Collect, recover and pay to the designated account any tax, levy or other revenue howsoever established due to the State under this law or any other enactment in the state. (9) The Service may authorize any person within or outside Nigeria to - (i) perform or exercise on behalf of the service, any function, duty or power conferred on the Service and (ii) Receive any notice or other document to be given or delivered to the Service in consequence of this Law or any subsidiary legislation made under it. (10) Notwithstanding the provision of sub-section (9) of this section, the Service shall not delegate any power that bothers its primary role of Assessment and collection of taxes. 9 (11) Where the Service consider it necessary with respect to any revenue due to the state, the Service may acquire, hold and disposed of any property taken as security for or in satisfaction of the sum due or of any judgement debt due in respect of any revenue and shall account for any property and the proceeds of sale thereof in a manner to be prescribed by the Board. (12) Issue Tax Payer Identification Number to every person taxable in the state. (13) Maintain data base of statistic, record and report of person, organisation, proceed, properties, documents or other item of asset relating to Tax waivers, fraud or evasion. (14) Establish and maintain a system for monitoring National and international dynamics of taxation in order to identify suspicious transaction and persons involved. Staff 13. (1) Subject to the provisions of this Law, the Service may make staff Regulations regulations, relating generally of the conditions of service of the staff and may amend, alter such regulations where it deem necessary in particular such regulations may provide for - (a) the appointment, promotion, transfer of staff below the rank of Chief Inspector of taxes, termination, dismissal and disciplinary control of staff or employees of the Service and (b) Appeals by staff or employees against any disciplinary measures, and until such regulations are made, any instrument relating to conditions of Service in the Public Service of the state shall be applicable, with such modifications as may be necessary to the employees of the Service. (2) The Staff Regulations made under subsection (1) of this section shall not have effect until approved by the Board and when so approved and be published in the State Gazette. The secretary shall cause a notice of the staff regulations to be issued to all affected staff in such manner as the Board may from time to time determine. (3) If the Board deems it expedient that, any vacancy in the Service should be filled by an officer holding office in civil service of the state by way of secondment or transfer. (4) Employment in the Service shall be subject to the provisions of the contributory pension Law of the state and accordingly, officers and employees of the Service shall be entitled to pensions and other retirement benefits as prescribed under the said Law. Establishment 14. (1) There shall be a Technical Committee of the Service (referred to in this and functions of technical Law as “Technical Committee”) which shall comprise - committee of the Board (a) the Executive Chairman of the Service; (b) Directors of the Service and 10 (c) The Secretary to the Board. (2) The Technical Committee shall - (a) have power to co-opt additional staff from within the Service, State or Local Government service and persons from the private sector who are experienced in revenue matters as the Committee may consider necessary in the discharge of its duties; (b) consider all matters that require professional and technical expertise (c) make recommendations to the Service on matters of technical nature and interest, (d) advice the Service on all its powers and duties specifically mentioned in section 11 and 12 of this Law and (e) Attend to such other matters as may from time to time be referred to it by the Board. 11 PART III: ADMINISTRATIVE PROVISIONS ESTABLISHMENT OFLOCAL GOVERNMENT AND STATE JOINT REVENUE COMMITTEE. Establishment 15. (1) There is established for each Local Government Area of the State a of the Local Government committee to be known as the Local Government Revenue Committee Revenue Committee (referred to in this Law as the “Revenue Committee”). (2) The revenue committee shall comprise - (a) Person in Public service experienced in Financial Discipline matters as chairman; (b) 3 Head of Departments; (c) A member from Public not being from the council nominated by the Chairman; (d) Councillor in charge of Revenue; (e) ARO. Functions of 16. (1) The Revenue Committee shall be responsible for the assessment and the Revenue Committee collection of taxes, fines, rate, charges or other revenue under its jurisdiction and shall account for all the amount collected in a manner to be prescribed by the chairman of the Local Government. (2) The Revenue Committee shall be autonomous of the Local Government Treasury and shall be responsible for the day-to-day administration of the Department which is its operational arm. Establishment 17. (1) There is established for the State, a Joint State Revenue Committee which shall and composition of comprise: joint state (a) The Executive Chairman of the Service as the Chairman; Revenue committee (b) The Chairmen of each Local Government Revenue Committee in the State; (c) A representative of the following; i. Ministry for Local Government; ii. Ministry of Budget; iii. Ministry of Finance; iv. Ministry of Health; v. Ministry of education; vi. Ministry of lands and Survey; vii. Ministry of Commerce; viii. ZAROTA; ix. Revenue Mobilisation; and x. FFRSC. d) The Legal Adviser of the Board as Secretary of the committee. 12 (2) The committee shall be funded by the Local Governments in the State with a minimum of N150, 000.00 each, while the Board shall contribute 50 percent of the total contribution by the Local Governments. (3) The Funds stated under sub-section (2) of this section shall be applied only for the purposes of running the affairs of the Committee Secretariat. (4) The Secretariat shall be manned by such staff as may be deployed from the Service. Functions of the State

18. The functions of the State Joint Revenue Committee shall be to - Joint (a) Harmonized tax administration in the state; Revenue Committee (b) Deal with revenue matters of common concern to the state and local government authorities; (c) Enlighten members of the public generally on State and Local Government Revenue matters; (d) Consider relevant resolutions of the Joint Tax Board for implementation in the State; and (e) Advise the Joint Tax Board and the state and local government on revenue matters. PART IV: FUNDS AND DUTIES OF THE SERVICE

19. The Service shall establish and maintain a fund which shall consist of and to which shall be credited - (a) all other monies which may from time to time accrue to the Service for other Services including the disposal, lease or hire of or any other dealing with any property vested in or acquired by the Service, (b) all sums of monies accruing to the Service by way of grants-in-aid, gifts, testamentary dispositions and contributions from any legal source whatsoever and (c) Such monies as may be granted to the Service by the State Government or any donor agency provided such grants are not intended for purposes contrary to the objects and functions of the Service. (d) The Service shall retain 17% as cost of collection out of total revenue realised monthly, to take care of its staff salary and incentives, overhead, running cost and execution of minor capital projects as may be appropriated by the State House of Assembly. Expenditure 20. The Service shall defray from the fund established pursuant to section 19 to of the Service this Law all the amounts payable under or in pursuance of this Law being sums representing - 13 (a) Any allowance or other payments due to the Chairman and other members of the Board, (b) Reimbursements to members of the Board or any committee set up by the Service for such expenses as may be expressly authorized by the Board, (c) All remunerations, allowances or other costs of employment of the staff of the Service, (d) (d)Cost of acquisition and upkeep of premises belonging to or occupied by the Service and any other capital expenditure of the Service, (e) Investments, maintenance of utilities, staff promotion, training, research and similar activities, (f) All other costs that may be necessary for the day to day operations of the Service and (g) Any other payment for anything incidental to the foregoing provisions or in connection with or incidental to any other function of the Service. Estimates 21. The Service shall cause to be prepared not later than 30th day of September of each year, an estimate of its income and expenditure for the succeeding year. Account 22. 1) The Services hall cause Proper Accounts and Records to be kept and such and Audit accounts shall, not later than six months after the end of each year, be audited by auditors appointed and authorised by the Auditor-General of the state. (2) The Service shall pay for the Auditors under sub section (1) of this section as the Board may approved. Annual 23. (1) The Service shall, not later than the 30thday of June in each year, submit Report to the Governor a report of its activities during the immediate preceding year etc and shall include in such report the audited accounts of the Service. (2) The Governor shall within 30 days of receipt of the reports - (a) Present a copy of the report to the State Executive Council and (b) Present a copy of the report to the State House of Assembly. Power to 24. (1) The Service may accept gift of land, money or other property on such accept Gifts terms and conditions, if any, as may be specified by the person or organization making the gift. (2) The Service shall not accept any gift if the condition attached to it are illegal or inconsistent with its functions. 14 Power to 25. The Service may, subject to the approval of the Governor, borrow by way of Borrow loan, overdraft or otherwise from any source, such sums as it may require for the performance of its functions and meeting its obligations under this Law. Duties of 26. The Service shall have power to - the Service (a) assess all persons chargeable with tax in the State, (b) 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 under this Law or any other enactment, (c) enforce payment of due taxes, (d) in collaboration with the relevant ministries and agencies, review the tax regime and promote the application of tax revenues for development, (e) in collaboration with the relevant Law Enforcement Agencies, carry out examination and investigation of all cases of tax evasion or fraud, with a view to determining compliance with the provisions of this Law or any other law in relation to tax collection in the State, (f) make from time to time, a determination of the extent of financial loss and such other losses by government arising from tax evasion, avoidance or fraud or as a result of waivers, (g) adopt measures to identify, trace, freeze, confiscate or seize the proceeds of tax evasion or fraud, (h) 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, (i) collaborate and facilitate exchange of scientific and technical information with relevant National and International agencies or bodies on tax matters, (j) undertake exchange of personnel of other experts with complementary agencies, (k) establish and maintain a system for monitoring National and International dynamics of taxation in order to identify suspicious transactions and the persons involved, (l) provide and maintain access to an up-to-date data base and information on all taxable persons in the State, (m) maintain database, statistics, records and reports on persons, organizations, proceeds, properties, documents or other items or assets in relation to tax waivers, fraud or evasion, (n) undertake research and similar measures with a view to stimulating economic development and determining the extent and effects of tax fraud or evasion and make recommendation to the government on appropriate intervention and preventive measures, 15 (o) collate and keep under review all policies of the State Government relating to taxation and revenue generation and undertake the implementation of such policies, (p) maintain in 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 of tax and other related offences, (q) 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 this Law or any other enactment, (r) issue Taxpayer Identification Number to every taxable person in the state, (s) carry out public awareness and enlightenment campaigns on tax matters and (t) carryout such other activities as are necessary or expedient for the full discharge of all or any of the functions of the Service under this Law or any other law relating to tax collection in the State. PART V: OFFICERS OF THE SERVICE, ASSESSMENT, PAYMENTS AND RETURNS PROCESSES Identification 27. The production by a revenue collector of an Identity card and Certificate or of Revenue Officer Warrant a. issued by and having printed thereon, the office of the relevant Revenue authority; b. Setting out his full name or names and stating that he is authorized to exercise the functions of a revenue collector, shall be sufficient evidence that the revenue collector is duly authorized to collect taxes on behalf of the Service.

28. (1). Except as otherwise provided in any other law, revenue to any authority Mode of Payment or Service in the state shall be payable only by bank draft, electronic debit, credit card, Bank Deposits, money transfer or any electronic payment channel into any of the banks designated by the Service but under no circumstance shall any payment be made by cash. (2). Any person who deduct tax for payment to the service shall prepare a statement containing the following information; a. The name and address of the person from who tax was deducted b. The nature of the activity or service in respect of which the payment was made. 16 c. The gross amount paid or payable. d. The amount of tax deducted. e. Period to which the payment made. Revision of 29. (1) If any person disputes an assessment, he may apply to the Service by assessment notice in writing, to appeal to review and or revise the assessment and such application shall state precisely the grounds of the appeal to the assessment and shall be made within thirty days from the date of service of the notice of the assessment. (2) on receipt of a notice in subsection 1, the Service may require the person giving that notice to furnish such particulars and produce such books or other documents as the Service may deem necessary and may summon any person who may be able to give information which is material to the determination of the appeal to attend an examination by an officer of the Service on oath or otherwise. (3) Where any person who has appeal to an assessment agrees with the Service as to the correct amount of the tax chargeable, the assessment shall be amended accordingly and notice of the tax chargeable shall be served upon such person. Provided that, if an applicant for review under the provisions of this section fails to agree with the Service on the amount of tax chargeable, the Service shall give notice of refusal to amend the assessment as desired by such person and may revise the assessment to such amount as the Service may according to the best of its judgement, determine and give notice of the revised assessment of the tax payable together with the refusal to amend the revised assessment and wherever requisite, any reference in this Law to an assessment or to an additional assessment shall be treated as a reference to an assessment or to an additional assessment as revised under the provisions of this Law. Errors and 30. No assessment, warrant, notice or other proceeding made in accordance with defect in the provisions of any Revenue Law in force in the state shall be quashed, or assessment and notice deemed to be void or voidable, for want of form or be affected by reason of mistake, defect or omission therein, if the same is in substance and effect in conformity with this Law or according to the intent or other applicable law and if the person assessed or intended to be assessed or affected thereby is designated therein to common intent and understanding. 17 Administration 31. (1) The Service shall have power to administer any enactment or Law on of Tax Laws Taxation in respect of which the State House of Assembly or the National Assembly may confer power on it. (2) The Service may assign any Ministry, Department or Agency to collect revenue pursuant to its powers under subsection (1) of this section or call for returns, books, documents and information. (3) For the proper discharge of their functions under this Law, the Service or the Tribunal may inquire or ask for any information from the Revenue unit of any Ministry, Agencies, Commissions or Government departments. Power of the 32. The Accountant General of the state shall have power to deduct at source Accountant General to from budgetary allocation, un-remitted taxes from any ministry or deduct from source government agency and remit such deduction to the Service. Call for returns, 33. (1) For the purpose of obtaining full information in respect of the profits or books, document and income of any person, body corporate or organization, the Service may give information notice to that person, body corporate or organization requiring him to within the time specified by the notice to - (a) Complete and deliver to the Service any returns specified in such notice, (b) Appear personally before an officer of the Service for examination with respect to any matter relating to such profits or income. (c) produce or cause to be produced for examination, books, documents and any other information at the place and time stated in the notice, which may be from day-to-day for such period as the Service may deem necessary or (d) Give oral or in writing, any other information, including name and address specified in such notice. (2) For the purpose of paragraph (a) to (d) of subsection (1) of this section, the time specified by such notice shall not be less than seven days from the date of service of such, except that the Service or an officer not below the rank of a Chief Inspector of Taxes or its equivalent may act in any of the cases stipulated in paragraph (a) to (d) of sub-section (1) of this section, without giving any of the required notices set out in this section. (3) A person who contravenes the provisions of subsection (1) of this section is, in respect of each offence, shall be liable on conviction to a fine equivalent to 100 percent of his tax due in addition to the payment of tax due. (4) Nothing in the foregoing provision of this section or any other provisions of this Law, shall be construed as precluding the Service from verifying by tax 18 audit or investigation any matter relating to any returns or entries in any book, document or account including those stored in a computer or in digital or magnetic or optical or electronic media as may from time to time be specified by the Service. (5) Any person may apply in writing to the Service for an extension of time within which to comply with the provisions of this section provided that the person shall (a) Make the application before expiration of the time stipulated in this section for making the returns and (b) Shows good cause for his inability to comply with this provision. (6) If the Service is satisfied with the cause shown in the application under paragraph (b) of subsection (5) of this section, it may in writing grant the extension of the time or limit the time as it may consider appropriate. Call for 34. (1) The Service may give notice in writing to any person it considers further returns and necessary requiring such person to deliver within a reasonable time specified payment of in such notice full or further returns in respect of any matter relating to the tax due. functions of the Service under this Law. (2) where any tax due is not paid under any enactment by any person from whom it is due, whether or not the payment of the tax has been secured by a bond or otherwise, it shall be paid on or without demand made by the Service either on that person personally or by delivering the demand Information to be notice in writing to his place of abode or business and if it is not paid on delivered by Bankers. demand, the person in default shall, in addition to the amount of tax due and payable, also be liable to a fine equal to the amount of tax due not paid.

35. (1) Without prejudice to section 34 of this Law and sub-section (2) of this section, every person engaged in banking shall prepare and deliver to the Service, quarterly returns specifying - (a) In case of an individual, all transactions involving the sum of One Million Naira and above, (b) In the case of partnerships or incorporated business names, all transactions involving the sum of Three Million Naira and above and (c) The names and addresses of all customers of the bank connected with the transaction. (2) Subject to the provisions of subsections (1) of this section, for the purpose of obtaining information relating to revenue, the Service may give notice to any person including a person engaged in banking business in Nigeria to provide within the time stipulated in the notice, information including the name and address of any person specified in the notice. 19 Provided that, a person engaged in banking business in Nigeria, shall not be required to disclose any additional information about his customer or his bank under this section, unless such additional disclosure is required by a notice signed by the chairman of the Service on advice of the Technical Committee of the Board. (3) Any person who, having been engaged in banking business in Nigeria, contravenes the provision of this section, commits an offence and shall, in respect of each contravention be liable on conviction to a fine of Five Hundred Thousand Naira (N500, 000.00) in case of a body corporate and in the case of an individual a fine of Fifty Thousand Naira (N50, 000.00) or imprisonment for a term upto five years or to both such fine and imprisonment. Refund

36. (1) There shall be a refund to taxpayers, after proper auditing by the Service, to Tax Payers. such overpayment of tax as is due. (2) The Service shall decide on who is eligible for refund, subject to such rules and conditions as may be approved by the Board. (3) The refund shall be made within ninety 90 days of the decision to make refund, with the option of setting off the amount due against future tax. Tax 37. (1) The Service may issue tax clearance certificate to any person within two clearance certificate weeks of receipt of an application if - (a) In the opinion of the Service that - (i) taxes or levies assessed on a person or his income or property for the three years immediately preceding the current year of the assessment and collectible by the Service as the revenue of the State Government has been fully paid or (ii) no such tax or levy is due on the person or on his income property, (iii) The person is not liable to tax for any of those three years. (b) the person is able to produce evidence that he paid withholding tax by deduction at source and that the assessment year to which the tax relates falls within the period covered by the tax clearance and that he has fully paid any balance of the tax after credit has been so given for the tax so deducted; Provided that payment of income tax for the current year shall not be made a condition for the issuance of the tax clearance certificate unless the applicant is leaving the state finally. 20 (2) The tax clearance certificate may be issued in paper form or stored in an electronic format on a machine-readable smart card (referred to as Electronic Tax Clearance Certificate) which holds tax information peculiar to that applicant and which shall be presented for verification or confirmation by the holder whenever his tax compliance status is required. (3) Where a person who applied for tax clearance certificate has discharged his own tax liability but failed to remit withholding tax or PAY AS YOU EARN deductions collected by him on behalf of the State Government, no tax clearance certificate may be issued to that person. (4) The Service may decline to issue tax clearance certificate but it shall within two weeks of the receipt of the application give reason for the denial. (5) Nothing in this section shall preclude the Service from withdrawing and or cancelling a Tax Clearance Certificate issued under this section if it is satisfied that the Tax Clearance Certificate was obtained as a result of fraud, false statement or misrepresentation. Service subject to 38. (1) A Ministry, Department, Agency or Official of the State or any Local tax clearance certificate Government Council or any corporate body, statutory authority or person empowered in that regard by this or any other law shall demand tax clearance certificate for the three years immediately preceding the current year of assessment as pre-condition for transaction of any business, including but not limited to the following - (i) application for Governor’s consent to real property transactions, (ii) application for Certificate of occupancy, (iii) application as registered contractor, (iv) application for award of contract by the government, its agencies and registered companies, (v) application for approval of building plans, (vi) application for government licence or permit, (vii) any application relating to the establishment or conduct of business, (viii) application for the state loan for housing or any other purposes, (ix) registration of motor vehicles, (x) registration of distributorship (xi) confirmation of appointment by government as chairman or member of any public Board, institution, commission, company or any other similar position made by the government, (xii) application for registration of limited partnership, (xiii) appointment or election into public office and (xiv) any other application or process for which tax clearance certificate is required under the provisions of this law or section 84 of the Personal Income Tax Act. (xv) Application for surety for Bail Application 21 (2) Without prejudice to the provisions of the stamp Duties Act and the Registration of the title Laws, the appropriate authority shall demand tax clearance certificate when checking documents for stamping or registration as the case may be. (3) The Service may prescribe by notice in the State Gazette, other purposes for which Tax Clearance Certificate may be required. (4) A Tax Clearance Certificate must contain the following information relating to each of the three years immediately preceding the current year of assessment - (a) chargeable income (b) Income holder, (c) tax payable, (d) tax paid, (e) tax outstanding, (if any) (f) assessment type and where no tax is due from the holder or on his income or property, the certificate shall contain a statement to that effect. Authority to issue Tax

39. (1) The Service shall be the sole authority to issue Tax Clearance Certificate Clearance under this Law, but it may exercise its powers by employing the services of Certificate any person or company, provided that - (a) the information which the Service requires the tax payer to provide (the data) shall not be excessive in relation to the purposes for which the Tax Clearance Certificate is to be issued, (b) the Service shall make available to the taxpayer at a price to be determined at its discretion a smart card with taxpayer identity number, names, signature and photograph embossed on the front side, (c) the Smart Card shall hold data in respect of a particular taxpayer in a security format that can be assessed for authentication, (d) the data shall be made accessible to third parties only in a form that permits identification of the taxpayer and access to information on him for no longer than is necessary for the purposes of verifying his tax compliance status, (e) The Service shall provide terminals free of charge to all persons or authorities empowered by this law or any other legislation to demand tax clearance certificate from any person, (f) The Service shall ensure that the taxpayer’s data on the card are kept confidential to the same extent as their ordinary tax records, 22 (g) (g)Every person having official duty or being employed in the administration of this Law, shall regard and deal with all documents, returns, assessment or other information as confidential and (h) (h) The Service shall not be liable for damages or any loss incurred by the cardholder as a result of inaccuracies in the data supplied by him. (2) The Cardholder shall, upon application be advised as to the - a. confidentiality of the information supplied, b. fee or charges for reissuing a lost card, c. complaint handling procedure and d. Procedure for review of personal data. (3) The Chairman shall have power to make such other regulations as he may consider necessary for the effective implementation of the Electronic Tax Clearance Certificate Scheme in the State. (4) The regulations made under sub-section (3) of this section shall not come into effect until it has been approved by the Board. Power to assess 40. (1)An authorized officer of the Board shall between the hours of 6.00 am and land, Building, Books and 6.00 pm, have free access to all lands, buildings, and places, and to all books Documents and documents, whether in the custody or under the control of a public officer, institution or any other person whatsoever, for the purpose of inspecting any books or documents including those stored or maintained on computers, or on digital, magnetic, optical, or electronic media and any property, process or matter which the officer considers necessary or relevant for the purpose of collecting any tax under any of the relevant enactment or laws or for the purpose of carrying out any other functions lawfully conferred on the Board or considered likely to provide any information otherwise required for the purposes of any of those enactments or any of those functions and may, without fee or reward, make any extracts from or copies of any such books or documents. (2) Where the hard copies of any of the books or documents mentioned in subsection (1) of this section are not immediately available because they are stored on a computer, or on digital, magnetic, optical or electronic media, the Service may take immediate possession of such removable media and the related removable equipment or computer use to access the stored documents on the aforementioned media in order to prevent the accidental or intentional destruction, removal or alteration of the records and documents, especially where such is require as potential evidence in the investigation of civil or criminal proceedings. 23 (3) Where the Service is able to obtain in place of taking physical possession of such equipment, computer or storage media under subsection (2) of this section, equipment and computer software to make exact duplicate copies of all information stored on the computer hard drive and preserve all information exactly as it is on the original computer, the Service shall make such a copy and use it as digital evidence during such investigation of civil or criminal proceedings. (4) The occupier of a land or building or place that is entered or propose to be entered by an authorized officer shall - (a) Provide the officer with all reasonable facilities and assistance for the effective exercise of powers conferred by this Law and (b) Answers questions relating to the effective exercise of the powers orally or if required by the officer, in writing or by statutory declaration. (5) Notwithstanding the provisions of subsection (1) of this section, the authorized officer or a person accompanying the officer shall not enter any private dwelling except with the consent of an occupier or pursuant to an authorization issued under sub-section (6) of this section. (6) If the Executive Chairman of the Service, on written application is satisfied that the exercise by an authorized officer of his or her functions under this section requires physical access to a private dwelling, he may issue to the officer a written authorization to enter that private dwelling. (7) Every authorization issued under subsection (6) of this section shall - (a) be in the form prescribed by the Chairman, (b) be directed to a named officer of the Service, (c) be valid for a period of three months from the date of its issue or such lesser period as the Chairman considers appropriate and (d) Notwithstanding (b) and (c) above, be renewable by the Chairman on application. (8) Every officer exercising the power of entry conferred by an authorization issued under subsection (6) of this section, shall produce the written authorization and evidence of identity - (a) on first entering the private dwelling and (b) Subsequently when he is reasonably required to do so. Power to 41. (1) An officer of the Service authorized by the Chairman, may remove books remove books and documents or documents accessed under section 40 of this Law to make copies. 24 (2) The Chairman shall cause to be returned the books and documents so removed under sub-section (1) of this section as soon as practicable after copies have been made. (3) A copy of a book or document or digital evidence certified by or on behalf of the Chairman is admissible in court as if it were the original. (4) The owner of a book or document that is removed under this section may at his expense inspect and obtain a copy of the book or document at the time the book is being moved or at a reasonable time thereafter. (5) The person whose properties where wrongly removed under the provisions of this section shall be entitled to public apology and compensation by the Service. Power to 42. (1) The Service may by notice in writing appoint a person to be the agent of appoint another person and the person so declared as agent shall be the agent of agent that person for the purpose of this Law and may be required to pay tax which is or will be payable by the person from any money which may be held by him for or due or to become due by him to the person whose agent he has been declared to be and in default of that payment the tax shall be recoverable from him. (2) For the purpose of this section, the Service may require any person to give information as to any money, fund or other asset which may be held by him for or any money due from him to any person. (3) The provisions of this Law with respect to objections and appeals shall apply to any notice given under this section as if such notices were assessment. Penalty for 43. (1) Subject to the provisions of this Law, if any tax is not paid within the non-payment of tax and periods prescribed - enforcement of a. a sum equal to 10 percent as penalty of amount of the tax payable payment shall be added and the provisions of the law relating to the collection and recovery of tax shall apply to the collection and recovery of such sum. b. interest at the prevailing commercial rate of the Central Bank of Nigeria from the date when the tax becomes due until it is paid and the provisions of the law relating to collection and recovery of tax shall apply to the collection and recovery of interest. c. The Service shall serve a demand notice upon the company or person in whose name a tax is chargeable and if payment is not made within 25 30 days from the date of the service of such demand notice, the Service may proceed to enforce payment under this Law. d. An addition imposed on this subsection shall be deemed to be part of the tax paid for the purpose of claiming relief under any of the provisions of this Law. Failure to 44. (1) any person who is under obligation to pay tax but fails to pay the tax due pay or collected but fails to remit within the period of 30 days commits an offence under this law and shall be liable on conviction to pay the tax due or not remitted, penalty of 10% of the amount tax due or not remitted per annum, interest at prevailing central bank of Nigeria minimum rediscount and fine of N500,000 or imprisonment for term not exceeding five years or both. Power to 45. (1) Without prejudice to any other power conferred on the relevant revenue distrain authority for the enforcement of payment of tax, if payment has become due and a demand notice has in accordance with the provisions of the relevant law been served on the chargeable person or his agent and payment is not made within the time limited by the demand notice, the Service or other relevant revenue authority may for the purpose of enforcing payment of the amount due, distrain- (a) Upon the goods, chattels or other properties moveable or immoveable of the person liable to pay the tax outstanding, (b) Upon all machinery, plant, tools, vehicles, animals and effects in the possession, use or found on the premises or on the land of the person and (c) Subject to the provision of this section recover the amount of tax due by sale of anything so distrained. (2) The authority to distrain under this section shall be in such form as the Service may direct and that authority shall be sufficient warrant and authority to levy by distress the amount of revenue due. (3) For the purpose of levying any distress under this section, an officer duly authorized by the relevant tax authority shall apply to a judge of a High Court sitting in chambers, under oath for the issue of a warrant under this section. (4) A Judge of the High Court may on application made ex-parte, authorize such officer referred to in subsection (3) of this section, in writing to execute any warrant of distrain and if necessary, forcefully break/open any building or place in the day time for the purpose of levying such distrain and he may call to his assistance any police officer or law enforcement agent and it shall be the duty of any police officer or law enforcement agent when he is so 26 required to aid and assist in the execution of any warrant of distress and in levying the distrain. (5) The distrain taken pursuant to this section may, at the cost of the owner, be kept for 14 days, at the end of which time, if the amount due in respect of tax, cost and charges incidental to the distrain are not paid, the same may be sold. (6) There shall be paid out of the proceeds sale, in the first instance the cost or charges incidental to the sale and keeping of the distrain and the residue, if any, after the recovery of the tax liability, shall be payable to the owner of the things distrained or to the appropriate court where the owner cannot be traced, within 30 days of such sale upon application by the owner to service or to appropriate court. (7) In exercise of the powers of distrain conferred by this section, the person to whom the authority is granted under subsection (3) of this section, may distrain upon all goods, chattels and effects belonging to the debtor wherever the same may be found in Nigeria. (8) Nothing in this section shall be construed as to authorizing the sale of any immovable property without an order of Court. Recovery 46. (1) Notwithstanding the provisions of this Law or any other relevant laws, any of Tax amount due by way of tax shall constitute a debt due to the Service and may be recovered by a civil or criminal action brought by the Service. (2) where any tax has been short-levied or erroneously repaid, the person who should have paid the amount short levied or to whom the repayment has erroneously been made shall on demand by the proper officer, pay the amount short levied or erroneously repaid, as the case may be and any such amount may be recovered as if it were tax to which a person to whom the amount was so short levied or erroneously repaid were liable. Provided that, the appropriate officer shall not make any such demand after three years from the date of such short levy or erroneous repayment unless such short levy or repayment was caused by the production of a document or the making of statement which was untrue in any material particular time or by the fraud, wilful default or the neglect of the Tax payer. Tax 47. (1) The Service shall take all necessary measures in collaboration with any investigation relevant Law Enforcement Agencies in the investigation of any offence under this Law. 27 (2) The Service shall have the power to investigate or cause investigation to be conducted to ascertain the violation of any law, whether or not such violation has been reported to the Service. (3) In conducting any investigation under subsection (2) of this section, the Service may cause investigation to be conducted into the properties of any person, if it appears to the Service that the life style of the person and extent of his properties are not justified by his declared source of income. (4) Where any investigation under this section reveals the commission of any offence or an attempt to commit any offence, the Service shall submit its findings to the relevant law enforcement agency for the purposes of further investigation.

48. (1) the Service may co-opt, seek the assistance or cooperation of any law Power to co-opt. enforcement agencies in the discharge of its duties under this Law. (2) The law Enforcement Officers shall aid and assist an authorized officer in the execution of any warrant of distrain and the levying of distrain. Power to 49. (1) Any tax officer armed with the warrant issued by a judge of the State enter, High Court and accompanied by a number of law enforcement officers as Inspect and seize shall be determined by the Chairman may - (a) enter any premises covered by such warrant and search for, seize and take possession of any book, document or other article used or suspected to have been used in the commission of an offence, (b) inspect, make copies of, or take extract including digital copies from any book, record, document or computer, regardless of the medium used for their storage or maintenance, (c) Search any person who is in or on such premises, (d) Open, examine and search any article, container or receptacle. (e) Open any outer or inner door or window of any premises and enter same or otherwise forcibly enter the premises, (f) Remove by reasonable force any obstruction to such entry, search, seizure or removal as he is empowered to effect. (2) No person shall be bodily searched under this section except by a person of the same gender. Power to pay

50. (1) The Service may with the approval of the Board, pay reward to any reward person not being an employee of the Service, in respect of any information that may be useful to the Service in the performance of its duty under this Law upon meeting such conditions as may be determined by the Board and the amount of such reward shall also be at the discretion of the Service. 28 (2) The identity of the person who gave information to the Service shall be kept confidential and any current or former member of the Board that discloses the identity of such person shall be dealt with in accordance with the provisions of section 51 of this Law with regard to confidential information. Information 51. (1) Without prejudice to the provisions of any other law concerning official and document to secrets, all information and documents supplied or produced in pursuance of be confidential any requirement of this Law or any other legislation being implemented by the Service shall be treated as confidential. (2) Except as otherwise provided under this Law or as may otherwise be authorized by the Governor or Chairman, any member or member of the former Board or any employee or former employee of the Service or the State Government who communicates or attempts to communicate any confidential information or the content of any such document to any person, commits an offence and shall be liable on conviction to a fine of two hundred thousand naira (N200,000.00) or to imprisonment for a term not exceeding three years or to both. Immunity 52. An officer of the Service or of any other tax authority in the State shall not be from liability liable in any civil action or proceeding for any act or omission done by him in the performance of his duties or exercise of the powers conferred upon him under this or any other law. PART VI OFFENCES AND PENALTIES Offences 53. From the commencement of this Law,any person who commits an offence and Penalties under this Law or connives with one or more persons for the purpose of contravening any of the provisions of this Law shall be punished in the same way as a person who committed that particular offence. Failure to 54. if any person obliged to deduct any tax under this Law or any applicable law, deduct or remit tax fails to deduct or having deducted fails to remit to the Board within thirty days from the date the amount was due or deducted such person is guilty of an offence and shall on conviction be liable to pay the tax withheld or not remitted in addition to a penalty of 10 percent of that tax withheld or not remitted per annum and interest at the prevailing commercial rate and imprisonment for a term not exceeding three years or fine for a sum not exceeding three Hundred thousand naira N300,000.00 or both. Failure to 55. Unless otherwise provided by this Law or in any other revenue law applicable pay due taxes, in the State, any person who fails to pay in full any tax, levy, rate, charge or levies or rate 29 other revenue due to the State or a Local Government authority is guilty of an offence and shall be liable upon conviction to - (a) a fine of 10% of the total amount of revenue which was due and payable, for each day of default, or (b) Imprisonment for twelve months or to both. Obstruction 56. Any person who - (a) Obstructs, hinders, molests or assaults any person or authorized officer in the performance of any function or the exercise of any power under this Law or (b) Does anything which impedes or is intended to impede the carrying out of any search, seizure, removal or distrain or (c) Rescues, damages or destroys anything liable to seizure, removal or distrain or does anything intended to prevent the procuring or giving of evidence as to whether or not anything is liable to seizure removal or distrain, or (d) Prevents the arrest of any person by a person duly engaged or acting as aforesaid or rescues any person so arrested, Commits an offence and shall be liable on conviction to a fine not exceeding Two Hundred Thousand Naira (N200,000.00) or imprisonment for a term not exceeding three years or to both. False 57. (1) any person who - declaration (a) Makes or signs, causes to be made or singed or delivers or causes to be delivered to the Service or any officer of the Service, any declaration, notice, certificate or other document whatsoever or (b) Makes any statement in answer to any question or enquiry put to him by an officer which he is required to answer by or under this Law or any other enactment, being a document or statement produced or made for any purpose of tax, which is false in any material particular, commits an offence. (2) Where by reason of any such document or statement required to be produced under subsection (1) of this section, the full amount of any tax payable is not paid or the overpayment is made in respect of any repayment of tax, the amount of tax unpaid or the overpayment shall be recoverable as a debt due to the Board. (3) Any person who commits an offence under this section shall be liable on conviction to a fine of Two Hundred Thousand Naira(N200,000.00) and one hundred 100 percent of the amount of tax unpaid or overpayment made in respect of any repayment or to imprisonment for a term of three years or both. Counterfeiting 58. Any person who - document 30 (a) Counterfeits or falsifies a document which is required by or for the transaction of any business under this Law or any law being administered by the Service, or (b) (b)Knowingly accepts, receives or uses a document so counterfeited or falsified, or (c) (c)Alters any such document after it is officially issued or (d) (d)Counterfeits and seals, signature, initial or other mark of, or used by any officer for the verification of such purpose relating to tax, (e) (e)being an employee of the Service, initiates, connives or participates in the commission of any of the offences in paragraph (a) to (d) of this section, commit an offence and shall be liable on conviction to a fine of Five Hundred Thousand Naira(N500,000.00) or to imprisonment for a term of three years or to both. Penalty for

59. Any person appointed for the due administration of this Law or employed in offences by connection with the assessment and collection of a tax who - authorize and unauthorized (a) being a person appointed for the due administration of this Law or person employed in connection with the assessment or collection of the tax- (i) demands from a person an amount in excess of the authorised assessment of the tax or (ii) withholds for his own use or otherwise, a portion of the amount of tax collected or (iii) renders a false return, whether orally or in writing of the amount of tax collected or received by him or (iv) defrauds a person, embezzles any money, or otherwise uses his position to deal wrongly with the relevant tax authority or (b) Not being authorized under this Law to do so. Collects or attempt to collect the tax under this Law is guilty of an offence and liable on conviction to payment of the amount so collected and a fine of N200.000 or to imprisonment for three years or both. Penalty 60. (1) any person who, in the commission of an offence against this Law, is where armed with any offensive weapon, commits an offence and shall be liable on offenders are armed conviction to imprisonment for a term of five years. (2) any person who, while armed with an offensive weapon causes injury to any officer or authorized officer of the Service in the performance of any function or duties under this Law, commits an offence and shall be liable on conviction to imprisonment for a term of ten 10 years. Impersonatin 61. (1) Any person who not being an Officer of the Service, holds himself out as a g an officer of the Board Revenue Collector and attempts to collect any revenue due to the State or a Local Government Council, shall be guilty of an offence and be liable on conviction to a fine of Two Hundred Thousand Naira (N200,000.00) or to imprisonment for a term of three years or both and any amount collected by 31 him shall be forfeited to the State Government or local government as the case may be. (2) If for the purpose of obtaining admission to any building or other place or of doing or procuring to be done any act which he would not be entitled to do or procure to be done of his own authority or for any other unlawful purpose, any person, officer, assumes the name or designation or impersonates the character of an authorized officer, he shall, in addition to any other punishment to which he may be liable, be liable on conviction to a fine of One Hundred Thousand Naira (N100,000.00) or to imprisonment for a term of three years and imprisonment and any amount collected by him shall be forfeited to the State Government or local government as the case may be. General 62. (1) any person who contravenes any provisions of this Law for which no penalty specific penalty is provided, commits an offence and shall be liable on conviction to a fine of Fifty Thousand Naira (50,000.00) or imprisonment for term not exceeding 6 months or to both such fine and imprisonment. (2) Where an offence under this Law is committed by a body corporate or firm or other association of individuals - (a) Every director, manager, secretary or other similar officer of the body corporate, (b) Every partner of the firm or (c) Every person concerned in the management of the association or (d) Every person who was purporting to act in any capacity as aforesaid, commits an offence and shall be liable to be prosecuted against and punished for the offence in the like manner as if he had himself committed the offence, unless he proves that the act or omission constituting the offence took place without his knowledge, consent or connivance. Power to 63. (1) The Service with the approval of the Board may compound any offence compound under this law by accepting a sum of money not exceeding the maximum fine specified for the offence. (2) The Service shall issue a receipt for any money received under subsection (1) of this section. PART VII LAND USE CHARGES Land Use Charge

64. (1) Subject to the provisions of this Law, there is imposed a land based charge, to be called Land Use Charge which shall be payable on all real property situated in the State. 32 Property Liable to Charge (2) For the purpose of this Law, each Local Government Revenue Committee in the State is required to assess and levy Land Use Charge within its jurisdiction.

65. Land Use Charge shall be payable in respect of any property that is not exempted under Section 69 of this Law.

66. (1) The Director General ZAGIS to undertake or causes to be undertaken an assessment of chargeable properties in such areas of the State as the Commissioner may designate by Order in the Gazette. Land Use Charge (2) For the purpose of subsection (1), the Director General may appoint property, Identification officers, qualified assessors, valuers and other persons as he may consider necessary. Land Use Charge (3) For the purpose of carrying out the identification or assessment of a property, the identification officers or assessors or their authorized assistants Property Liable to Charge may, on any day between the hours of 8.00 a.m. and 6.00 p.m. (a) Enter, inspect, survey and assess the property; Property (b) Request documents or other information to be produced to the Assessment identification officer or assessor; (c) Take photographs; and Property Charge Liable to (d) Make copies of documents necessary for the inspection. Property Assessment67. The owner of the title to the property is liable to pay Persons Liable to Land Use Charge in respect of any taxable property.

68. The Land Use Charge payable for any property under this Law shall be as specified in the 4thSchedule to this Law, and where no provision is made the Board shall determine the appropriate rates payable.

69. The following properties shall be exempted from payment of Land Use Charge: (a) A property owned and occupied by a religious body and used exclusively Exemption from for public worship or religious education; land Use Charge (b) Cemeteries and burial grounds; (c) A recognized and registered institution or educational institute certified by the Director General to be non-profit making; (d) Property used as public library; (e) Any property specifically exempted by the Governor by notice published in the Gazette; (f) All palaces of graded Emirs and Chiefs in the State; (g) The Commissioner responsible for Finance may, by notice published in the Gazette grant partial relief for a property that is: i. Occupied by a non-profit making organization and used solely for community games, sports, athletics or recreation for the benefit of the general public; 33 ii. Used for a charitable or benevolent purpose for the benefit of the general public and owned by the State Government. Local Government Federal Government or a non-profit making organization.

70. (1) An exempted properly or part of an exempted property shall become liable for Land Use Charge if: (a) The use of the property changes to one that does not qualify for the exemption; or (b) The occupier of the property changes to one who does not qualify for the exemption. (2) If the Land Use Charge status of a property changes, a Land Use Charge imposed in respect of that property shall be pro-rated so that the Land Use Charge is payable only for that part of the year in which the property or part of it, is not exempted.

71. (1) The Service shall cause to be issued in each year of assessment a Land Use Charge Demand Notice with respect to every chargeable property that has been assessed in accordance with this Law. (2) Land Use Charge Demand Notice shall be delivered to the owner or occupier. (3) If there is no owner or occupier or agent available to take delivery, the Land Use Charge Demand Notice shall be pasted on the property and such posting shall be deemed sufficient delivery of the notice. (4) The person liable to pay the amount of Land Use Charge on the demand notice shall within thirty 30 calendar days after the date of delivery of the Land Use Charge Demand Notice pay that amount at one of the designated banks specified in the Demand Notice. (5) Upon an application in writing made by the owner, the Director General may reduce the Land Use Charge by such discount as is specified in the demand notice, if the owner pays within fifteen 15 days of receiving the demand notice. PART VIII PRESUMPTIVE TAX Persons Under 72. The categories of persons to be administered under Sections of this the Presumptive Tax Regime Law shall include persons, where for all practical purposes their income cannot be ascertained or financial records are not kept in such manner as would enable proper assessment of income, and according to the following bands; Micro, Small, and Medium scale Businesses based on their level of activities. 34 Presumptive Tax 73. The presumptive tax regime shall be administered by the Service Registration using Tax Registration Form and Tax Returns Form in the Sixth Schedule of this Law on respective persons on annual basis. Persons operating under the Presumptive Tax Regime are to file returns on or before 90 days from the commencement of every year. Presumptive Tax Returns

74. (1) The tax payable shall be in accordance with the category of Trade, Businesses, Vocation and Professions as contained in the administrative tax table in the Fifth Schedule to be administered by the Service and approved by the State House of Assembly on application by the Governor on the recommendations of the Board. Administration 75. The mode and the procedures for payment of the tax shall be in the of Presumptive Tax manner prescribed by the Service by an order in the Gazette. (2) Upon payment of all tax assessments, the taxable person shall be issued a Tax Clearance Certificate as in Section of this Law.

76. (1) It shall be the duty of the taxable person to file his returns annually, but the Service shall engage the person with a view to obtaining relevant information on the nature and level of business carried out. (2) Pursuant to the outcome of subsection (1), the Service shall determine the band the taxable person should belong to. (3) Taxable persons shall be encouraged by the Service to keep records of their transactions. Administration 77. Any taxable person that contends the band or assessment arrived Settlement Administrative Settlement at may file an objection to the Service stating clearly the grounds within 15 days of the receipt of the assessment. Appeal to 78. Where the taxable person is not satisfied with the decision of the Revenue Tribunal Service, such person may appeal to the Revenue Tribunal. Rebate for 79. A taxable person who keeps up to date records and files a return Prompt Filing Rebate for Prompt within the specified period shall be granted a rebate of 1% of the Filing tax payable. 35 Exit Rules 80. (1) Except where it is almost impossible, taxable persons are to Exit Rules be encouraged to keep some form of records in order to exit from the Presumptive Tax regime and be assessed on Pay-As-You- Earn or Direct Assessment Principle. (2) A taxable person under this Law may voluntarily exit and file the requisite tax returns and be assessed accordingly. (3) Where the Service discovers, based on available record or any other valid record or information that the taxable person ought to be assessed under this Law, such taxable person shall be assessed as appropriate.

81. A taxable person under this Law who fails or neglects to make payment of the tax due shall be liable to pay the sum equal to 5% per annum. Exit Rules

82. A taxable person under Sections of this Law who fails or neglects to make payment of the tax due shall be liable to pay the sum equal to 5% per annum. 36 PART IX HOTEL, RESTAURANT AND ENTERTAINMENT TAX Imposition of 83. (1) A tax is imposed on any person (referred to in this Law as “the Tax Consumer”) who: a) pays for the use or possession or for the right to the use or possession of any hotel, hotel facility or events center; or b) Purchases consumable goods or services in any restaurant whether or not located within a hotel in Zamfara State. (2) The amount to which this tax applies shall be: a) The total cost of facilities, consumable or personal services supplied to a consumer in, by or on behalf of the hotel, restaurant or events center. b) Operational license fee, agent fee and weekly tax on all operators of gaming or, business, franchise or agency in Zamfara State. Rate of Tax 84. The rate of tax imposed by this Law shall be: a) five per cent (5%) of the total bill issued to the consumer, excluding Value Added Tax in a hotel, restaurant or event center; b) one hundred thousand Naira (N100,000.00) license fee on all operators of gaming or, business, franchise or agency in Zamfara State; c) Two thousand Naira (N2, 000.00) License Fee on all operators of Operatory Gaming or business, franchise or agency in Zamfara State. d) Two thousand Naira (N2, 000.00) weekly tax on every agent/outlet of operators of gaming or business, franchise or agency in Zamfara State.

85. A person owning, managing or controlling any business or Supplying Collection any goods or services chargeable under this Law (referred to in this Agent Law as the “Collecting Agent”) shall collect for and on behalf of the State, the tax imposed by this Law based on the total amount charged or payable by the consumer in accordance with the provisions of this Law.

86. (1) Any Hotel, Restaurant, Event Centre or other business affected by this Law shall, within 30 days of the Commencement of this Law 37 or upon commencement of business, whichever is earlier, register with the Service for the purpose of this Law. (2) Every Collecting Agent shall produce evidence of registration with the Service as a condition precedent to any contractual relationship with the State Government or any of its Ministries, Departments, Parastatals or Local Government Authorities. Report and 87. (1) Every Collecting Agent shall: Remittance a) keep, maintain and preserve such records, books and accounts in respect of all transactions chargeable under this Law as the Service may prescribe and shall enter regular accounts of the tax collected from day to day; b) subject to the provisions of subsection (3) of this section, pay to the designated account of the State Government, the tax collected during the preceding reporting period and at the same time, file with the Service, a report stating: i. the total amount of payments made for all chargeable during the preceding reporting period; ii. the amount of tax collected by the agent during the reporting period; and iii. any other information required by the Service to be included in the report. (2) For the purpose of these provisions, each calendar month is a reporting period and the taxes imposed and collected under this Law are due and payable on or before the 20thday of each calendar month. (3) The tax collected shall be a debt due to the State and recoverable by the Service from the supplier of chargeable facilities, goods and services. Access to 88. An officer of the Service: Reports and Books a) may enter without warrant, any premises on which he reasonably believes that a person is carrying on business in order to ascertain whether this Law is being complied with by the occupier of the premises or any other person. b) shall at any reasonable time of the day be given access to all books and records of any hotel, restaurant or other establishment offering chargeable goods and services for the 38 purpose of verifying facts necessary to determine the amount due and payable to the Government under this Law. Payment of 89. Where a Collecting Agent fails to make a return or remittance as Estimated Amount required by the provisions of this Law or where his returns are not substantiated by records, the Service may make an estimate of the total amount of tax due and may order him in writing to pay the estimated amount to the State Government within 21 days of the date of service of the order.

90. The Service may from time to time by Order published in the Gazette issue rules and regulations for the determination, collection, and remittance of taxes due and for the proper administration of this Law. PART X HARMONISATION OF TAXES, RATES AND LEVIES

91. (1) From the commencement of this Law, no rate or levies shall be payable to the State except those contained in the Schedules hereto. (2) Each Ministry, Department or Agency shall display at a conspicuous place in all the revenue offices, a chart showing the approved collectable rates, levies and their expected time of payment. (3) Each Ministry, department or agency shall establish a complaint and information office to provide relevant information to taxable persons and listen to their complaint.

92. (1) All Taxes, Levies, Fees, Charges or Rates shall be assessed by the relevant Ministry, Department or Agency of the State. (2) No person including a Ministry, Department or Agency shall mount a roadblock in any part of the State for the purpose collecting any Tax, Levy, Fee, Charge or Rate.

93. (1) In the case of Taxes, Levies, Fees, Charges or Rent that require assessments, the relevant Ministry, Department or Agency shall serve notices of assessment by hand at the relevant address or sent by registered post or e-mail to each person in whose name the assessment is made 39 Call for Returns, Books 94. The relevant Ministry, Department or Agency shall allow until the 31st Documents and Information of January for taxable persons to pay voluntarily. The relevant Ministry, Department or Agency shall proceed to assess every other person chargeable with payment of any levy after 31st January. Notwithstanding the provisions of this section, the relevant Ministry, Department or Agency may assess and serve notice of assessment before 31st of January if the relevant Ministry, Department or Agency considers the assessment to be necessary.

95. The relevant Ministry, Department or Agency shall prepare a list of taxable persons assessed and served with notices. The notice shall contain the name and address of the taxable person, type and amount of levy assessed, date of service and any other relevant information.

96. Each Ministry, Department and Agency shall issue notice(s) in respect of Taxes, Levies, Fees, Charges and Rates as listed in the First Schedule to this law. Where a person is liable to two or more of the scheduled Taxes, Levies, Fees, Charges or rates in any year of assessment, the relevant Ministry, Department and Agency shall serve a single demand notice indicating the amount due on each of the revenue items.

97. (1) If any person disputes an assessment, he may apply to the relevant Ministry, Department or Agency, by notice of objection in writing to review and revise the assessment and such application shall state the grounds of objection to the assessment and shall be made within thirty days from the date of service of the notice of the assessment. (2) On receipt of a notice of objection, the relevant Ministry, Department or Agency may require the person giving the notice to furnish such particulars and to produce such books or other documents as the relevant Ministry, Department or Agency may deem necessary, and may summon any person who may be able to give information which is material to determination of the objection, to attend an examination (3) In the event of any person who has objected to an assessment agreeing with the relevant Ministry, Department or Agency as to the correct amount of the tax chargeable, the assessment shall be amended accordingly and notice of the tax chargeable shall be served upon such person, provided that, if an application for revision under 40 the provisions of the Section fails to agree with the relevant Ministry, Department or Agency on the amount of the tax chargeable, the relevant Ministry, Department or Agency shall give notice of refusal to amend the assessment to such amount as the Board may determine and give notice of the revised assessment of the tax payable together with notice of refusal to amend the revised assessment and wherever requisite, any reference in this Law to an assessment or to an additional assessment or to an individual assessment as revised under the provisions of this Law.

98. The relevant Ministry, Department or Agency shall, within thirty days of receipt of notice of objection, revise the assessment and issue notice of amended assessment or refuse to do so and issue notice of refusal to amend the assessment.

99. (1) Unless payment due dates are specified in another Law, all persons whom this Law applies shall pay to Revenue Collectors all taxes, levies, fees, charges and rates as prescribed in the First Schedule to this Law: a) Within 60 days after the service of an assessment/demand notice on him, in respect of amounts due to be paid annually; b) Within five days from the beginning of every month, respect of amounts due to be paid monthly; c) Immediately, in any other case.

100. (1) The Governor may, subject to the prior approval of the House of Assembly, review revenue rates in the Schedule to this Law and may receive advice, inputs from Ministries, Departments and Agencies in the State in that regard. (2) The rates of court fees and fines shall however, be reviewed in accordance with the provisions of the relevant High Court Rules of Zamfara State.

101. No assessment, warrant, notice or other proceedings made in accordance with the provisions of this Law or any other Revenue Law in force in the State shall be quashed or deemed to be void or voidable by want of form, mistake, defect or omission if the same is in substantial conformity with this Law or other applicable Law and if the person is charged or intended to be charged or affected by its designated therein to common intent and understanding. 41

102. (1) After auditing, the Service may return to the tax payer such Refund of Excess Tax amount paid in excess of the tax due. (2) The refund shall be made within sixty (60) days of the decision to make the refund, with the option of setting off the amount due against future tax.

98. (1) For the purpose of obtaining full information in respect of the profits or income of any person, body corporate or organization, the Service may give notice to that person, body corporate or organization requiring him or it, within the time specified by the notice to: a) complete and deliver to the Service any return specified in such notice; Call for Returns, b) appear personally before an officer of the Internal Revenue Books Documents and Information Service for examination with respect to any matter relating profits or income; c) produce or cause to be produced for examination, books documents, and any other information at the place and time stated in the notice, which may be from day-to-day for such period as the Internal Revenue Service may deem necessary; or d) Given orally or in writing any other information including a name and address specified in such notice. (2) For the purpose of paragraph (a) to (d) of Subsection (1) the time specified by such notice shall not be less than seven (7) days from the date of service of such notice except that an officer of the Board not below the rank of a Chief Inspector of Taxes or its equivalent may act in any of the cases stipulated in paragraphs (a) to (d) of Subsection (1), without giving any of the required notices set out in this Section. (3) A person who contravenes the provision of this Section is in respect of each offence, liable on conviction to a fine equivalent to 100% of his actual tax liability. (4) The provisions of this Section or any other provisions of this Law, shall not be constructed as precluding the Service from verifying by the audit or investigating any matter relating to returns or entries in any book, documents or accounts including those stored in a computer, or digital or magnetic or optical electronic media as may be specified by the Service. 42 (5) Any person may apply in writing to the Service for extension of the time within which to comply with the provisions of this Section, provided that the persons: a) Makes the application before the expiration of the time stipulated in the Section for making the returns; and (6) Shows good cause for his inability to comply with this provision. Legal 103. The Legal Adviser and any other Legal Officer of the Service may Adviser appear for and represent the Board or the Service in his professional capacity in any proceeding in which the Board or the Service is a party.

104. (1) The Service may, with the approval of the Attorney-General compound any offence under this Law by accepting a sum of money not exceeding the maximum fine specified for the offence. Chief Judge 105. (1) The Chief Judge of the State shall designate in each Local Government a Court of competent jurisdiction which shall give priority to matters relating to the revenue of the State. (2) Any court designated to give priority to matters relating to the revenue of the State shall have jurisdiction to adjudicate on all claims and try all charges emanating from this Law. (3) The Chief Judge shall make rules of practice and procedure regulating proceedings of Revenue Courts in the State.

106. The Governor may by order in the Gazette review the rates of taxes, amounts of levies and other charges in this Law and the Schedules to this Law, upon approval by resolution of the State House of Assembly as Regulation pursuant to this Law. PART XI OTHER LEGAL PROCEEDINGS Limitation 107. (1) Subject to the provisions of this law, the provisions of public officer’s of suit against protection law shall apply in relation to any suit instituted against any Board member of the Board, officer or employee of the Service (2) No suit against the Chairman or a member of the Board or any employee of the Service for any act done in pursuance or execution of this Law or any other Law or enactment, or of any public duties or authority or in respect of any alleged neglect or default in the execution of this Law or any other 43 enactment, duties or authority, shall lie or be instituted in any Court unless it is commenced - (a) Within three months after the act, neglect or default complained of or (b) in the case of a continuation of damage or injury, within six months next after the ceasing thereof. (3) No suit shall be commenced against the Chairman or a member of the Board or any other officer or employee of the Service before the expiration of a period of one month after written notice of the intention to commence the suit shall have been served on the Board or Service as the case may be by the intending plaintiff or his agent. (4) The notice referred to in subsection (3) of this section shall clearly and explicitly state - (a) the cause of action, (b) the particulars of the claim, (c) the name and place of abode of the intending plaintiff and (d) the relief which he claims. Action for 108. (1) Income tax may be sued for and recovered in a court of competent income jurisdiction by the Service in its official name with full costs of action from the tax person charged therewith as a debt due to the Government. (2) For the purposes of this section, a court of competent jurisdiction shall include a magistrate court, which court is hereby vested with the necessary jurisdiction, provided that the amount claimed in any action does not exceed the amount of the jurisdiction of the magistrate concerned with respect to action for debt. (3) In an action brought under subsection (I) of this section, the production of a certificate signed by a person duly authorised by the Executive Chairman of the Service, given the name and address of the defendant and the amount of income tax due, shall be sufficient evidence of the amount so due and sufficient authority for the court to give judgement for the said amount.

109. A notice, summons or other document required or authorized to be served on Service of document the Service under the provisions of this Law or any other law or enactment, may be served by delivering it to the Executive Chairman or by sending it by registered post addressed to the Executive Chairman at the principal office of the Service. Restriction on 110. (1) In any suit or action against the Board, no execution or attachment of Execution against process in the nature thereof shall be issued against the Service, unless not property of the Board 44 less than three months’ notice of the intention to execute or attach has been given to the Service. (2) Any such sum of money which by the judgement of any court has been awarded against the Service shall, subject to any direction given by the court, where no notice of appeal against the judgement has been given, be paid from the fund of the Service. Indemnity 111. A member of the Board, the Chairman or any officer or employee of the Service shall be indemnified out of the assets of the Service against any liability incurred by him, in defending any proceeding, whether civil or criminal, if the proceeding is brought against him in his capacity as Chairman or member of the Board or officer or other employee of the Service. PART XII GENERAL PROVISIONS Official secrecy and

112. (1) Every person having any official duty or being employed in the confidentiality administration of this Law, shall regard and deal with all documents, information, returns, assessment list and copies of such relating to the profits or items or profits of any individual or company, as secret and confidential. (2) Every person having possession of or control over any document, information, returns of assessment list or copies of such list relating to the income or profits or losses of any person, who at any time communicates or attempts to communicate such information or anything contained in such documents, returns, list or copies to any other person - (a) Other than a person to whom he is authorized by the Chairman to communicate it or (b) Otherwise than for the purpose of this Law or of any other enactment, commits an offence under this Law. (3) No person appointed or employed under this Law shall be required to produce any return, document or assessment, or to divulge or communicate any information that comes into his possession in the performance of his duties except as may be necessary in order to institute a criminal case, or in the course of a prosecution for any offence committed in relation to any tax in Nigeria. (4)Where under any law in force in respect of any Double Taxation Treaty with any country, provision is made for the allowance of relief from income tax in respect of the payment of income tax in Nigeria, the obligation as to secrecy imposed by this section shall not prevent the disclosure to authorized officers of the Government in that country of such facts as may be necessary 45 to enable the proper relief to be given in cases where relief is claimed from the tax in Nigeria from income tax in that country. (5) Where any agreement or arrangement with any other country with respect to relief for double taxation of income or profits includes provisions for the exchange of information with that country for the purpose of implementing that relief or preventing avoidance of tax, the obligation as to secrecy imposed by this section shall not prevent the disclosure of such information to the authorized officers of the Government of such country. Delegation 113. (1) Any power conferred and any duty imposed upon the Service may be of powers of the Board exercise or performed by the Service or an officer authorized generally or specifically in that behalf by the Service. (2) Notwithstanding the provisions of subsection (1) of this section, the Board may, at any time and at its discretion, reverse or otherwise modify the decision of any officer, affecting any tax or taxable income, whether or not the discretion to make the decision was conferred on the officer by the Service to make the decision and the reversal or modification of the decision by the Service shall have effect as if it were the original decision made in respect of the matter concerned. (3) An order, ruling or directive made or given by an approved committee of the Service pursuant to this section, shall not be treated as an order, ruling or directive of the Service, until the order, ruling or directive has been ratified by the Service pursuant to the powers vested on the Service under this Law. Signification 114. Anything done or require to be done by the Service in pursuance of any of its powers or duties under this Law or any other law, may be signified under the hand of the Executive Chairman or an officer who has been authorized by the Service for the purpose of this section. Imposition 115. (1) If the Service is satisfied that any person who is or was in its of surcharge. employment- a. is or was responsible for any improper payment of money from the fund of the Service or for any payment of such money which is not duly documented, b. is or was responsible for any deficiency in or for the destruction of any money, securities, stores or other property of the Service, c. Being or having been an officer, fails or has failed to keep proper accounts or records or d. Has failed to make any payment or is responsible for any delay in the payment of money for the Board to any person to whom 46 Power to such payment is due under any contract, agreement or make salary and other arrangement entered into between that person and the Service running cost And if a satisfactory explanation is not furnished to the Service within a period specified by the Service, with regard to the failure to collect, improper payment not duly documented, deficiency or destruction, or failure to keep proper accounts or records or failure to make payments, or delay in making payment, the Service may surcharge the said person such sum as it deems fit. (2) Any action taken under subsection (1) of this section shall be subject to the approval of the Board and where such approval is obtained, the Chairman shall notify the person surcharged under this section. (3) The Board may at any time withdraw any surcharge in respect of which a satisfactory explanation has been received from the person concerned or if it otherwise appears that no surcharge should be made, the Board shall at once inform the Chairman of such withdrawal. (4) The amount of any surcharge imposed under subsection (1) of this section and not withdrawn under subsection (3) of this section shall be a debt due to the Service from the person against whom the surcharge is imposed and may be sued for and recovered in any competent court in any suit initiated by the Service for its recovery and may also be recovered by deduction from the salary of the person surcharged if the Service so directs. PART XIII MISCELLANEOUS PROVISIONS Directive by the

116. The Governor may give to the Service or the chairman such directives of a Governor, general nature or relating generally to any matters with regards to the etc. exercise of its or his functions as he may consider necessary and it shall be the duty of the Service or the Chairman to comply with the directives or cause them to be complied with. Power to 117. The Service may, with the approval of the Governor, make such rules and make regulation regulations as may be necessary for carrying into effect the provisions of this law and due administration of its provisions and may in particular, make regulations - (a) Prescribing the forms for returns and other information required under this Law or any other law, (b) Prescribing the procedure for obtaining any information required under this law, and (c) Any other incidental matters. 47

118. The Service may, with the approval of the Governor, formulate or develop a different salary structure of the staff/officers of the Service to be commensurate to the services rendered by the Service as essential services. Saving and 119. (1)Notwithstanding anything to the contrary in this law, any director, transitional provision employee, staff or officer who immediately before the commencement of this relating to staff or Law held office in the Board existing immediately before the commencement employees of this Law and who has been made an offer of employment by the Board, shall be deemed to have transfer to the Service established under this Law on terms and conditions not less favourable than those obtaining immediately before the commencement of this Law and service or employment in the former Board shall be deemed to be service or employment in the Service established under this Law for the purpose of pension. (2)An employee whose service is no longer required by the Service shall be referred to the office of the Head of Service of the State for redeployment in the Civil Service. Other savings 120. (1) There shall be vested in the Service all assets, resources and other and transitional immovable properties which immediately before the commencement of this provision Law were vested in the former Board. (2)All rights, interests, obligations and liabilities of the former Board existing immediately before the commencement of this Law under any contract or instrument or any law of equity apart from any contract or instrument shall by virtue of this Law be assigned to and vested in the Service. (3)Any contract or instrument referred to in subsection (2) shall be of the same force and effect and shall be enforceable as if the Service established under this Law had been named therein or had been a party thereto. (4)The Service shall be subject to all obligations and liabilities which the former Board and all other persons shall have the same rights, powers and remedies against the Service as they had against the former Board. (5)Any proceedings pending or existing immediately before the commencement of this Law against the former Board in respect of any rights, interests, obligations or liabilities of the former Board may be continued, or commenced and the determination of a court of law, tribunal or other authority or person may be enforced by or against the Service. (6)Any regulations, order, bye-laws or notice made or issued or deemed to be issued by or for the purposes of the former Board shall be deemed to have been made or issued by or for the purpose of the Service and shall continue in force until revoked or amended, subject to such modifications as may be made by the Service. 48 Continuation 121. (1) Any disciplinary proceedings pending against any employee of the and completion of Government who has been opted into the service of the former Board, shall disciplinary be continued and completed by the Service established under this Law. proceedings (2) An appeal or grievances already filed but which has not been finally disposed of on the coming into force of this Law, shall be dealt with and disposed of in accordance with the Civil Service Rules as if this Law had not come into force. Transfer of 122. (1) The administration and control of all rights, obligations and liabilities that rights and obligations were under the administration and control of the former Board are hereby transferred to the Service established under this Law. (2) The administration of any real property that were immediately before the coming into force of this Law under the administration or administrative responsibility of the former Board or its agencies or bodies for the purposes of that former Board are hereby transferred to the Service established under this Law. (3) All orders, rules, regulations, decisions, directions, licences, authorizations, certifications, rates and delegations of Governors powers contain in the legal notice No. 8, 2018 or other documents that are in force before the coming of this Law and that were made or issued by the Governor, Chairman of the former Board or any other person under their control shall continue in force as if they were made, or issued by the Governor, the Service established under this law, the Chairman or an employee of the Service as the case may be, until they expire or are repealed, replaced, re-assembled or altered. Relevancy 123. (1) Notwithstanding the provisions of this Law, the relevant provisions of all of other laws laws to be administered by the Service shall be read with such modifications as to bring them into conformity with the provisions of the Personal Income Tax Act 2011 as amended. (2) If the provisions of any other State Law for the charging and collection of revenue are inconsistence with the provisions of this Law, the provisions of this Law shall prevail and the provisions of that other law shall, to the extent of its inconsistencies be void.

124. (1) There is enforced an entertainment levy which shall be payable by users of viewing by centres, cinemas, film houses, photo studios, film production facilities, internet services, paid television and compact disc plates. (2) The rate of entertainment levy enforced by this law shall be as specified as 49 PART XI CONSTITUTION OF REVENUE TASK FORCE AND TAX FORCE COMMITTEE Constitution, 125. (1) The Service for the purposes of carrying out its functions and exercising Functions and powers of the its powers under section 26(a) to (t) or any other provision of this Law, may Revenue Task recommend to the Board, the constitution of a Revenue Task Force. Force (2) The Board if satisfied with the recommendation of the Service, may by order constitute a Revenue Task force comprising members drawn from the Public Service of the State. (3) The Revenue Task Force shall carry out such functions and exercise such powers as may be conferred upon it by the order constituting it and may include such functions or powers exercisable by the Service under section 26(c), (e) and (h) or any other provisions of this Law. Task Force 126. The Legal Department shall prosecute any person who contravenes any of Revenue the provisions of this Law. Establishment, composition and

127. (1) there shall be Revenue Task Force Enforcement Committee of the Service functions of the (referred to in this Law as “Revenue Task Force Enforcement Committee”) tasks force enforcement which shall comprise - committee (a) Legal adviser. (b) Police personnel. (c) An agent of State Security Service. (d) Personnel Nigerian Security & Civil Defence (e) Personnel Federal Road Safety Corps (f) ZAROTA (g) Vehicle Inspection Officer Legal Adviser (2) There shall be a Legal Adviser to the service who shall be appointed by the Board. (3) The Legal Adviser in subsection (2) shall be a State Counsel will atleast 10 years post call experience. (4) The Legal Adviser shall be answerable to the Executive Chairman and be responsible for the following:– i. Prosecuting or defending any case by or against the services; ii. Serve as interface between the Ministry of Justice and the service; iii. Writing of all legal correspondence with the State, Federal or any organization; iv. Preparation of all agreement in respect of the service; 50 v. Any other duties that may be assigned to him by the Chairman of the Board. Function of 128. The functions of the task force enforcement committee shall be to - the tax force enforcement (a) Enforce all orders made by the competent court of law on behalf of the committee Service. (b) To execute any order of warrant to distrain any building, chattels, movable or immovable properties as directed by the competent court of law. (c) To ensure compliance and enforce among other things the payment of taxes and levies specified under fifth schedule of this law. 51 PART XII: ESTABLISHMENT AND COMPOSITION OF REVENUE RECOVERY TRIBUNAL Establishment and composition

129. There is established in the state a body to be known as the Zamfara state of the Tribunal Revenue Recovery Tribunal (in this Law referred to as the ‘Tribunal’). Appointment of the Chairman

130. (1) The Tribunal shall consist of the following members to be appointed by and the Governor on the recommendation of the Board after due consultation Members of the Tribunal with Ministry of Justice. (a) A Chairman who shall be a legal practitioner of at least Ten years post call. (b) Five5 persons of proven integrity and two of whom must have qualifications or acquired experience on revenue matters. (c) A Secretary who shall also be a Head of the Registry of the Tribunal. (2) The Chairman and any one member of the Tribunal shall constitute a quorum. (3) The proceedings of the Tribunal shall not be invalidated by reason of any vacancy or defect in the appointment of any member of the Tribunal or by reason of any issue bordering on the Tribunal. Jurisdiction of 131. (1) The Tribunal shall have jurisdiction to hear and determine matters of the Tribunal both civil and criminal nature arising from the tax default and or matters relating to tax and revenue due to the state or due to the Local Governments of the state, arising from sources listed in the 1 st, 2nd and 3rd schedule of this Law. (2) The Tribunal shall have jurisdiction to hear and determine all cases relating to taxes and revenues due to the state or the Local Governments of the state as provided under this Law or any law made by the state house of assembly. (3) Such other jurisdiction as may be conferred to the Tribunal by law of the house of assembly or an act of the national assembly. Functions of 132. (1) The functions of the Tribunal shall include - the Tribunal (a) Recovery of unpaid taxes and levies listed in the schedules to this Law due to state or Local Government from defaulting tax payers. (b) Recovery of misappropriated tax and revenue funds from a public servant or any other person. (c) All loans repayment listed under the 3rd Schedule to this Law. (2) Any other matter related thereto. 52 Removal of a 133. The Executive Governor may remove a member of the Tribunal where he - Member a) Becomes incapacitated or unable to perform or discharges his duties. b) Is convicted of any criminal offence by a Court of competent jurisdiction. c) Is adjudged bankrupt by a court of competent jurisdiction or made a compromise with his creditors. d) Frequently absents himself from sitting of the Tribunal without reasonable cause. Power to Dissolve,

134. The Executive Governor may, when in his opinion the conduct of the Reconstitute or substitute a members or member of the Tribunal is not in the best interest of the state in member of the Tribunal general, dissolve the members of the Tribunal. Salaries and 135. The members of the Tribunal shall be paid such salaries and or allowances as allowances of members may be approved by the Board. Proceedings before the

136. (1) The proceedings before the Tribunal shall be conducted in accordance Tribunal with the provisions of the criminal procedure code for criminal cases. (2) the Chief Judge of the State shall make rules applicable in respect of civil proceedings of the tribunal (3) Notwithstanding the provisions of sub-section (1) of this section, the Tribunal may apply the forms specified in the 5th schedule to this Law. (4) Where the Tribunal convict any person for an offence under this Law, the Tribunal shall in addition to any other punishment it may impose on such a person, order that person to pay any amount of tax due from him to the State or Local Government in relation to offence for which he is convicted. Right to Legal

137. Any person charged before the Tribunal under this Law may defend himself in representati person or through a legal practitioner of his own choice. on. Power of 138. (1) Any person suspected of contravening any of the provisions of this Law Arrest. may be arrested and detained by a police officer or any officer of the service on the orders of the Tribunal. Provided that such suspect may be released on bail by the Tribunal or the High Court upon any condition the court or Tribunal deems fit. 53 (2) That no person shall be detained for more than 48 hours under the provisions of sub-section (1) of this section without arraigning him before the Tribunal. Stay of 139. Proceedings of the Tribunal shall not be stayed on account of any matter proceedings pending before any court, except by an order of stay of proceedings from appellate court. Right of 140. Appeals from the decisions of the Tribunal shall lie to the High Court. Such an appeals appeal shall be filed within 14 days from the date of decision. Revenue and 141. All revenues and taxes recovered by the Tribunal shall be remitted into the State Taxes recovered Government Revenue Account or Local Government Treasury as the case may be.

142. The service shall operate and maintain Consolidated Revenue Funds in which all payment(s) and lodgement of the service funds shall be made thereon. Repeal of the 143. The Zamfara State Revenue Collection and Administration Law 2016 is hereby Board of Internal repealed. Revenue Edict No. 7 of 1998 54

FIRST SCHEDULE TAXES AND LEVIES DUE TO THE STATE GOVERNMENT 1. Personal Income Tax. a) Pay As You Earn (PAYE). b) Direct (self and government) assessment. 2. Withholding Tax (Individuals only). 3. Capital Gains Tax. 4. Stamp Duties (instruments executed by individuals). 5. Pools betting and lotteries, Gaming and Casino Taxes. 6. Road Taxes. 7. Business premises registration fees in respect of urban and rural areas which include registration fees per annum renewals (as fixed by the State). 8. Development levy (individuals only). 9. Naming of streets registration fee in State Capital. 10. Right of Occupancy fees in state Capital. 11. Markets Taxes and levies (where State finances are involved). 12. Land use charge (where applicable). 13. Hotel, restaurant or even Centre Consumption Tax (where applicable). 14. Environment Tax (where applicable). 15. Environmental (ecological) fees levy. 16. Mining, Milling and Quarrying fees (where applicable). 17. Animal Trade Tax (where applicable). 18. Produce Sales Tax (where applicable). 19. Slaughter or Abattoir fees (where State finance is involved). 20. Infrastructure Maintenance charge or levy (where applicable). 21. Fire Service charge. 22. Property Tax (where applicable). 23. Economic Development levy (where applicable). 24. Social Services contribution levy (where applicable). 25. Signage and Mobile Advertisement (Jointly collected by State and Local Government). 55

SECOND SCHEDULE TAXES AND LEVIES DUE TO LOCAL GOVERNMENT 1. Shops and kiosks rates. 2. Tenement rates. 3. On and off liquor license. 4. Slaughter slab fees. 5. Marriage, Birth, Death Registration fees. 6. Naming of streets registration fee (excluding state capital). 7. Right of Occupancy fees on Lands in Rural Areas (excluding those collectable by the Federal and State Government). 8. Market Taxes and Levies (excluding any Market where State Finance is involved). 9. Motor Park levies. 10. Domestic Animal License fees. 11. Bicycle, trucks, canoe, wheel barrow and carts fees (other than mechanically propelled trucks). 12. Cattle Tax. Payable by cattle farmers only 13. Merriment and road closure levy. 14. Radio and Television license fees (other than Radio& TV transmitter). 15. Vehicle Radio license fees (to be imposed by the Local Governments of the State in which vehicle is registered). 16. Wrong parking charges. 17. Public conveniences, sewage and refuse disposal fees. 18. Customary, burial ground permits fees. 19. Religious places establishment permits fees. 20. Signboard and advertisement permit fees. 21. Wharf Landing Charge (where applicable) 56

THIRD SCHEDULE ALL LOAN REPAYMENT FROM: 1. Small scale industries loan scheme. 2. Small scale agriculture loan scheme. 3. All lending loans by the Government. 57

FOURTH SCHEDULE Applicable charges, rates, levies, Fees, Except a provided under this law or under any other revenue law, the following rates or fees shall be chargeable in respect of items listed in schedule 1 to this law: 1. Business Premises Registration fee (a) For Urban areas as defined by the state, up to maximum of (i) N10,000 for registration; and (ii) N5,000 per annum for renewal of registration (b) For Rural Areas (i) N2,000 for registration; and (ii) N1,000 for renewal of registration 2. Development levy (individuals only) All taxable individuals in the state shall pay an annual development levy as contained in the sixth Schedule of this Law. 3. SOCIAL SERVICE AND ECONOMICS LEVY This levy is payable monthly by all corporate or business organizations in the state including each branch of banks (N15,000), insurance companies (N5,000), telecommunication companies (N50,000), manufacturing companies (N10,000), electricity, electronics & energy companies (N20,000), small constructions companies (N25,000.00). 4 ENTERTAINMENT TAX A rate of 5% shall be imposed by the service on all users of the service or product of cinemas, viewing canters, internet service providers, CD plates producers, audio materials, photograph and other similar entertainment activities as any be determined by the service from time to time. 5 ENVIRONMENT IMPACT ASSESSMENT (ECOLOGICAL) FEE (1) These fees are payable by industries, factories, banks, telecommunication mast, aviation, energy providers and other similar 58 business concern or establishment are changeable to this fee from N100,000 to N500,000 annually for environment impact assessment (EIA) or audit depending on their sizes. (2) Right of way fees shall be paid for the permission of placement of all understanding cables, communication mast and similar strictures shall be renewable annually at a fee as approved by the assembly. (3) Abattoirs, mechanic workshop, borehole drilling companies, clinics, private hospital, and filling stations and petrochemicals companies shall also be subjected to this fee annually as follows- Private Schools (Urban – N10,000 and Rural N5,000) Clinics and others – N10,000 Borehole Drilling Companies – N20,000 Pure-water Companies – N20,000 Semi-Urban – N15,000 and Rural N10,000 Filling Stations – N20,000 Industries Complexes – N50,000 Abattoirs (Big) – N50,000 Abattoirs (Medium) – N25,000 Abattoirs (Small) – N15,000 The service shall administer the fees changeable under this head annually in Kano Urban planning and development Authority. 6 FIRE SERVICE CHARGE (1) All business premises, including markets, shopping malls or plazas, banks and manufacturing plants shall pay fire service charge based on the size. The rate of charges are as contained in the sixth Schedule of this Law A. Fixed Vetting of Building Plans Charge For industries, commercial, residential building and others, the rate are as follows - (i) Industrial building plan approved - N20,000 (ii) Commercial building plan approved – N15,000 59 (iii) Residential – N5,000 (iv) Office – N10,000 (v) Place of instruction (School etc.) – N10,000 (vi) 2 -5 High rise Storey - N25,000 (vii) 6 – 10 and above high rise storey – N30,000 B. Issuance of Annual Fire Safety Assessment Certificate (i) Industrial building – N10,000 (ii) Commercial building – N5,000 (iii) Five to Ten Storey Building and above N15,000 (iv) Eleven Storey Building and Above – N20,000 (v) Filling Stations – N15,000 (vi) All Resorts including hotels, event centers, soft Drinks joint, cinemas, night club, private clinic & schools – N5,000 7 MILLING, SAND DREDGING, MINING AND QUARRY FEE (1) Milling Fee – (a) For milling activities, including rice mill industries, oil, mil, the service shall prescribe such as considered appropriate in such as considered appropriate in conjunction with Ministry of Commerce. (b) Mining activities shall be quantified after payment of royalty and the residue shall be levied by the state government. (2) Quarry fee - (a) Quarrying fees shall be introduced on all materials sites where soil or sand and other materials are being excavated and levied as follows – (i) Quarrying registration or permit An amount ranging from N10,00 to N100,000 per annum based on the size and level of activities shall be charged as fees; (ii) Sand Dredge Charges - An amount ranging from N300 – N1,000 per trip of sand depending on the size of the vehicle and granular materials, being removed from the ground or land shall be charged by the service, in collaboration with 60 the local Government Councils through joint Revenue committee of the state. 8 ROAD CONGESTION CHARGES This daily change relating to commercial and corporate vehicles on the roads in respect of which the following rates applicable; (i) Tricycles (N100), buses, taxes, mini – trucks and center – N100 daily. Advance payments on a weekly and monthly basis shall be discounted as follows (a) Weekly – N500 (7days) (b) Monthly – N2000 (28days) (ii) Saloon corporate vehicles – N100 daily Advance payments on a weekly and monthly basis shall be discounted as follows - (a) Weekly – N500 (7 days) (b) Monthly – N2000 (28 days) (iii) Medium size corporate vehicles – N100 daily Advance payments on a weekly and monthly basis shall be discounted as follows: (a) Weekly – N500 (7 days) (b) Monthly – N2000 (28 days) (iv) Tankers are categorized in to two classes and charged as follows; (a) Water tankers – N2000 daily (b) Others tankers – N1000 daily Advance payments on a weekly and monthly basis shall be discounted as follows - 61 Water Tankers (a) Weekly – N12000 (7 days) (b) Monthly – N5000 (28 days) Other tankers (a) Weekly – N1200 (7 days) (b) Monthly – N20000 (28 days) (v) Tippers and other vehicles of similar size are categorized into three and charged as follows- (a) Small tipper and other trucks (6 tyres) – N200 daily. (b) Medium tippers and other trucks (10 tyres) – N3000 daily. (c) Big tippers and other trucks (12 tyres and above) – N500 daily Advance payments on a weekly and monthly basis shall be discounted as follows - Small tippers and other trucks (a) Weekly – N1000 (7 days) (b) Monthly – N5000 (28 days) Medium tippers and others (a) Weekly – N1,800 (7 days) (b) Monthly – N7,500 (28 days) Big tippers and Others (a) Weekly – N3,000 (7 days) (b) Monthly – N12,000 (28 days) (vi) Trailers – N100 daily Advance payments on a weekly and monthly basis shall be discounted as follows (a) Weekly – N3,000 (7 days) 62 (b) Monthly – N12,000 (28 days) (vii) Luxurious buses – N1000 daily Advance payments on a weekly and monthly basis shall be discounted as follows (a) Weekly – N5000 (7 days) (b) Monthly – N2000 (28 days) (viii) Defaulters of the law shall be fine N500 for each day of default upon persecution by ZAROTA in a court of competent jurisdiction. 9 Road worthiness certificate fee shall be collected by the State in which the vehicle operates and administered by the service in conjunction with appropriate agencies. (3) The fee changeable by the service for worthiness Certificate shall be ranging from N400-N3750 annual for private vehicles and bi- annual for commercial vehicles depending on the type of the vehicles as specified. 10 SIGNAGE AND MOBILE ADVERTISEMENT PERMIT FEE The state and local Government are joint responsible for the collection of this for based on the institutional structures that may be established by service. 11 CONTAINERS HAULAGE DISCHARGE FEES: These fees are payable by consignees per each container at the point of discharge depending on the size of the container as follows; (i) 40ft size N10,000 per container (ii) 20ft size N5,000 per container 12 ANIMAL TRADES LEVIES: There shall be charges on the animal trading at the point of entrance into the abattoirs of the State. Levis includes; 63 (i) Trailer N5,000 (ii) Canter and truck N2,500 (iii) Buses & taxis N1,000 (iv) Tricycle & Mini-truck N500 Entertainment 13. (1) There is imposed an entertainment levy which shall be payable by levy users of viewings centers, cinemas, film, photo studios, film production facilities, internet service, paid television and compact disc plates. (2) The rate of entertainment levy imposed by this law shall be as specified in this schedule. Collecting 14. The owner, Manager\ or person controlling any of the business Agent changeable to entertainment Tax under this law (in this part referred to the collecting agent) shall collect for and on behalf of the service, the entertainment Tax imposed by this law based on the total amount charge or payable by the user in accordance with the provision of this law. Registration of 14. (1) all viewing centers, cinemas, film houses, photo studios, film viewingcenters, film houses etc. production facilities, internet services, paid television businesses and compact disc plate producers shall, within thirty days of the commencement of this law or on earliest, register with the service for the purpose of the law. (2) A collecting Agent shall produce evidence of registration with the service as a condition precedent to any contractual relationship with the State Government or any of its ministries Department agencies or local Government Councils. 15. A collecting Agent shall submit to the service monthly returns comprising Report and the Remittances the sales records of the service rendered, the cash book, the customer ledger or records together with the evidence of remittance of entertainment levy for the month within twenty – one days of the succeeding month. 64 access to records 16. An authorized officer of the service and books (1) may enter without warrant, any premises on which he reasonable believes that a person is carrying on business in order to ascertain whether the provision of this part is being compiled with by occupier of the premises or any other person; and (2) shall at any reasonable time of the day be given access to all books and records of any viewing center, cinema, film house, photo studio, film house, photo studio, film production facility, internet service, paid television business or compact disc plates business rendering chargeable service for the purpose of verifying facts necessary to determine the amount due and payable to the services under this law. Estimated 17. (1) where a corporate body or collecting Agent fails to make a return or assessment remittance as required by the provision of this law or where service may make an estimated assessment in writing to pay the amount charged in the assessment to the service within twenty-one days of the date of service of the assessment. (2) an objection to the assessment under subsection (1) of this section shall only be valid if the supporting documents, records or information as specified by the service are provide notice, otherwise the assessment shall be final and conclusive. (3) where the monthly returns or information provided by the collecting Agent are considered by the service to be untrue, addition assessment to be made. (4) where the Collecting Agent fails to provide the additional returns under the provision of subsection (3) of this Section, the service shall make an additional estimated assessment accordingly. 18. if a corporate body or Collecting Agent fail to file a report and remit Penalties the entertainment levy collected by him within the time allowed by this 65 law, the collecting Agent shall, in addition to any other penalty of one hundred percent of the amount of entertainment Tax due. (2) any director, Manager, Officer, agent or employee with the Collecting Agent who fails to comply with the provision of this law, commits an offence, and shall on conviction be liable to a fine of not less than one hundred thousand naira or imprisonment for a term of six months or both. Imposition of 19. (1) There is imposed a social services and Economic Development levy social services and economic which shall be payable all corporate bodies, including banks, development levy manufacturing, oil and gas companies and energy companies. 66 FIFTH SCHEDULE

FIFTH SCHEDULE Establishment 1. (1) Without prejudice to the provisions of the constitution of the Federal Republic of Nigeria, 1999 (as amended) and notwithstanding anything contained in other enactments or laws, there is established an approved rates for the State in this schedule. (2) The tax authority shall be responsible for assessment and collection of all taxes, fines and levies listed in this schedule and shall account for amount so collected in a manner to be prescribed by the Governor. (3) The Commissioner may, with the approval of the State Executive Council and by order published in the Gazette, amend this schedule. Restriction 2 (1) No person other than the tax authority, shall assess or collect, on behalf of the State Government any tax or levy in this schedule. (2) No person, including a tax authority), shall mount a road block in any part of the State for the purpose of collecting any tax or levy. Tax Clearance 3(1) No person other than tax authority listed in this schedule shall do any transaction for the purpose of assessing and collecting any tax or levy mentioned in this schedule, with any person unless that person has presented to it his tax clearance certificate for three years preceding the current year of assessment. 67 (2) A Ministry, Department or an agency of Government or a commercial bank with whom a person has any dealing with respect to any of the transactions mentioned in item no, xiii under the schedule to this law, shall demand from the person a tax clearance certificate for the three years immediately preceding the current year of assessment and shall verify the genuineness by referring same to the issuing tax authority. (3) It shall be the duty of every person to present to the tax authority, upon demand, his tax clearance certificate mentioned in subsection (1) of this section. Default 4. Where a tax or levy is not paid, when it falls due under this law or any other enactment, it shall be paid on demand, or by delivering the demand in Writing to him or his place of abode or business and if such tax is not paid on demand, the person in default shall, in addition to the tax due and payable, also be liable to pay 50% of the tax due and payable as penalty. Offences 5. Any person who dishonestly- (a) Demands from any one an amount in excess of the authorized assessment of the rate/tax or levy; or (b) Withholds for his own use whole or any portion of the tax/levy collected or received by him; or (c) Assesses, collects or levies any tax or levy; (d) Diverts any tax or levy to any way other than the lawful way, or (e) Falls to remit revenue collected as at when due; or 68 (f) Render a false return, whether orally or in writing of the amount of revenue collected or received by him, or (g) Defraud any person, embezzles any money or otherwise uses his position to deal wrongly with tax authority or any member of the public; or (h) Steals or misuses tax authority documents (such as receipt); or (i) Compromise on the assessment or collection of any levy/tax; and or (j) Contravenes any provision of this law, shall be guilty of an offence and liable on conviction to a fine of N100,000 or imprisonment of five years or both. 1. POLITICAL/PUBLIC OFFICE HOLDERS DESCRIPTION NEW RATE OF TAX Development Ex. Gov D/Gov. Hon. Speaker Hon. D/Speaker levy 1.5% 1.5% 1.5% 1.5% Hon. Member SSG/Chief of Staff HOS Hon. Comm./SA H/A 40,000 1.5% 1.5% 1.5% Chairman Board P/Secretary Perm. Comm. PT/Times Member 1.5% 1.5% 1.5% 1.5% Board MBRS Snr. Sp. Asst. 1.5% Sp. Asst. Director General 1.5% 1.5% 1.5% Chief Registrars Judges/Khadis CJ, G. Khadi Clerk HA 1.5% 1.5% 1.5% 1.5% Chairmen LGA Vice Chairman Secretary LGA Councilor LGA 1.5% LGA 1.5% 1.5% 1.5% Auditor General Accountant General Deputy Clerk Deputy Acct. General (State/LG) 1.5% 1.5% 1.5% 1.5% Ex. Sec. Head Tertiary Head Tertiary Deputy Head Tertiary 1.5% Inst. (State) Inst. (Federal) Inst. (State) 1.5% 1.5% 1.5% Deputy Head Tertiary Registrars State Registrars Class Emir (Fed) 1.5% Inst. 1.5% Federal Inst. 1.5% 1.5% District Head Village Head Any other political office holders 1.5% 1.5% 1.5% 69 CIVIL SERVANTS DEVELOPMENT GL 02-06 7-12 13-14 15-16 CEO/MDA LEVEY 500 1,000 2,000 5,000 10,000 PUBLIC SERVANTS (FEDERAL CIVIL SERVANTS) DEVELOPMENT GL 02-06 6-8 9-12 13-15 16-17 LEVEY 2,000 5,000 8,000 10,000 20,000 SELF EMPLOYMENT NET TAX PAY AMOUNT 15,000-50,000 1,000 51,000-100,000 1,500 101,000-150,000 2,000 151,000-200,000 2,500 201,000-250,000 3,000 251,000-300,000 3,500 301,000-350,000 4,000 351,000-400,000 4,500 401,000,000-450,000 5,000 50,000 difference to infinity 500,000 additional PRIVATE SCTOR EMPLOYEES Branch Managers/Accountants 15,000 Assistant Manager/Officers 10,000 Others 5,000 Contract Workers 3,000 ZAMFARA URBAN AND REGIONAL PLANNING BOARD (ZUREPB) 70 DESCRIPTION OF TAX DEVELOPMENT APPROVED RATE (LAND FEES) (RESIDENTIAL) Customary 5,000 Statutory (High Density) 10,000 (Medium Density) 15,000 (Low Density) 25,000 Estate Developer 1,000/unit Defaulting Changes 50% of the actual changes COMMERCIAL (Developmental Fees) Commercial Shop 5,000 Restaurant 15,000 Department Stores 30,000 Guest Inn/Hotels 2,000/rooms/3,000/suite Model 10,000 Residential Hotel 25,000 Shopping Plaza 100,000 Private Hospital/Clinic 100,000 Laboratories 20,000 Theater House 50,000 Bakeries 5,000 Petrol Filling Station/Pumps 10,000 Waves House 50,000 Poultry Farm 20,000 unit Temporary Shops 7,000 Kiosk 1,000 Mobile Kiosk/Van 500 GSM – Mask 500,000 Fabre Cable 1,000/m Installation - Building permit - 71 COURT FEES AND FINES (SHARIA COURTS) On issue of summons, where the claim does not exceed N200.00 20 00 On issue of summons, where the claim exceeds N200.00 but 50 00 does not exceed N500.00 On issue of summons, where the claim exceeds N 500.00 but 100 00 does not exceed N 1,000.00 On issue of summons, where the claim exceeds N1,000.00 but 150 00 does not exceed N 1,500.00 On issue of summons, where the claim exceeds N 1,500.00 but 200 00 does not exceed N 2,000.00 On issue of summons, where the claim exceeds N2,000.00 but 300 00 does not exceed N5,000.00 On issue of summons, where the claim exceeds N5,000.00 but 500 00 does not exceed N10,000.00 On issue of summons, where the claim exceeds N10,000.00 but 700 00 does not exceed N15,000.00 On issue of summons, where the claim exceeds N15,000.00 but 1000 00 does not exceed N20,000.00 On issue of summons, where the claim exceeds N20,000.00 but 1200 00 does not exceed N25,000.00 On issue of summons, where the claim exceeds N25,000.00 but 1500 00 does not exceed N30,000.00 On issue of summons, where the claim exceeds N30,000.00 but 1800 00 does not exceed N40,000.00 On issue of summons, where the claim exceeds N40,000.00 but 2000 00 does not exceed N50,000.00 On issue of summons, where the claim exceeds N50,000.00 but 2500 00 does not exceed N100,000.00 On issue of summons, where the claim exceeds N100,000.00 but 2700 00 does not exceed N150,000.00 On issue of summons, where the claim exceeds N1500,000.00 3000 00 but does not exceed N500,000.00 On issue of summons, where the claim exceeds N5000,000.00 400 00 but does not exceed N1,000,000.00 On issue of summons, where the claim exceeds N1,000,000.00 5000 00 but does not exceed N2,000,000.00 On issue of summons, where the claim exceeds N2,000,000.00 5500 00 but does not exceed N5,000,000.00 On issue of summons, where the claim exceeds N5,000,000.00 6000 00 but does not exceed N8,000,000.00 On issue of summons, where the claim exceeds N8,000,000.00 6500 00 but does not exceed N10,000,000.00 72 On issue of summons, where the claim exceeds N10,000,000.00 7000 00 but does not exceed N15,000,000.00 On issue of summons, where the claim exceeds N15,000,000.00 7500 00 but does not exceed N20,000,000.00 On issue of summons, where the claim exceeds N20,000,000.00 8000 00 but does not exceed N30,000,000.00 On issue of summons, where the claim exceeds N30,000,000.00 10000 00 but does not exceed N40,000,000.00 On issue of summons, where the claim exceeds N40,000,000.00 12000 00 Filling of Motion 50 00 Court Order 50 00 Application for Warrant (Order3, Rule 11) 500 00 Certificate of Judgment 100 00 On issue of interpleader summons 100 00 On issue of judgment summons 100 00 On issue of court order to attach property (Fi Fa) 1000 00 On issue of court order to imprison judgment debtor 200 00 On issue of garnishee order 200 00 On adjournment, by the party applying thereof 100 00 On issue of summons for witness(es) 100 00 Fee for every copy of proceedings per 100 words or part thereof 100 00 Certified true copy (CTC) of Document 200 0 Fee for inspection of court records 200 00 Fee for inspection of land 500 00 Fee for certificate of dissolution of marriage 200 00 MINISTRY OF ANIMAL HEALTH AND LIVESTOCK DEVELOPMENT DESCRIPTION OF TAX APPROVED RATE Trade Cattle and Camel 1,500 Per Head Trade Sheep and Goat 100 Per Head Hides and Skin Buyer License 5,000 Per Annum Loading Permit (5tons) 1,000 Per Truck Loading Permit (7-10tons) 1,500 per Truck Loading Permit (30 above tons) 2,500 Per Truck Trade Cattle License 2,000 Per Annum Hides and Skins Premises License 2,000 Per Annum 73 Poultry Vaccination Fees - Cow/Camel Vaccination Fees - Sheep/Goat Vaccination Fees - Poultry License 3,000 Per Annum Fishing License 3,000 per Annum ABATTOIR - Camel and Cattle 500 each Sheep and Goat 200 each CIVIL INSTITUTION Government Institution/Offices Should charge/sqm This should be applicable to our contractors on State and Local Government Prospect i.e FGPC/ZUBEB and MDGs ERECTION OF BILLBOARDS Gantries/Bill Board - 3*4 30,000 2*4 20,000 Sign Board 2,000 STATE HOUSING CORPORATION DESCRIPTION OF TAX APPRIVED RATE Procession fees for the Allocation of 1,500, 2,500 and 500 respectively Houses (1,2,3 or more bedrooms) Deed of Assignment 0.5% of total cost if a house to be paid to the corporation for the General Public while Civil Servant to pay 0.03% 74 DIRECTORATE FOR URBAN AND RURAL ELECTRIFICATION AND TELECOMMUNICATION (OPERATIONAL CHARGES FOR NETWORK OPERATIONG IN THE STATE) DESCRIPTION OF TAX APPRIVED RATE GSM Mast N100,000/Mast Per Annum Fibre Cable Installation N300/m Per Annum BUSINESS PREMISES REGISTRATION S/N DESCRIPTION REGISTRATION FEES RENEWAL RATES Gusau Other Local Gusau Other Entropolis Government Entropolis Asset 1. Hotels (a) Large 25,000 20,000 20,000 15,000 (b) Medium 15,000 10,000 10,000 5,000 (c) Small 10,000 7,000 7,000 5,000 2. Supermarkets Big 50,000 20,000 30,000 15,000 Medium 30,000 10,000 20,000 10,000 Small 10,000 5000 10,000 5,000 3. Provision Stores 10,000 5,000 5,000 2,500 4. Professional Bodies 10,000 5,000 5,000 2,500 5. Printing Press 10,000 5,000 5,000 2,500 6. Optical/Dental Service 10,000 5,000 5,000 2,500 7. Traveling Agencies 10,000 5,000 5,000 2,500 8. Electr0nic Stores (a) Large Store 10,000 5,000 5,000 3,000 (b) Small Store 5,000 3,000 3,000 2,000 9. Finance Institutions Mortgage, Commercial 100,000 50,000 50,000 40,000 Bank Merchant Bank 100,000 50,000 50,000 40,000 75 10. Factories 50,000 40,000 25,000 18,000 (Manufacturing) 11. Petrol Stations (a) Major marketers 100,000 60,000 40,000 30,000 (b) Independent Marketers 50,000 30,000 20,000 15,000 (c) Surface Tank Marketers 5,000 15,000 10,000 7,500 (d) Kerosene marketers 25,000 15,000 10,000 7,500 12. Spare Parts Dealers (a) Large 40,000 20,000 10,000 5,000 (b) Small 30,000 15,000 7,000 3,000 12. Spare Parts Dealers (a) Large 40,000 20,000 10,000 5,000 (b) Small 30,000 15,000 7,000 3,000 13. Merchanics& Allied Jobs (a) Large 20,000 10,000 10,000 5,000 (b) Small 10,000 5,000 5,000 3,000 14. Hospitals/Clinics 20,000 10,000 5,000 2,500 15. Equipments Shops/lab. 10,000 5,000 4,000 2,000 16. Photo Coloured Shops 30,000 10,000 20,000 5,000 17. Photo Studio 10,000 5,000 4,000 2,000 18. Medicine Store (a) Pharmacy 30,000 20,000 15,000 5,000 (b) Patent 20,000 10,000 7,500 3,500 19. Block Making (a) Medicine Operated 20,000 10,000 7,500 3,000 (b) Manual Operated 10,000 5,000 4,000 2,000 20. Private School 76 (a) Nursing/Primary 4,000 25,000 20,000 15,000 (b) Secondary 40,000 25,000 20,000 15,000 21. Building Material Dealers (a) Wholesale 20,000 10,000 7,500 4,000 (b) Retailer 10,000 5,000 4,000 2,000 22 Cement Dealers 20,000 10,000 7,500 4,000 23. Security Organization 40,000 30,000 20,000 15,000 24. Cooking Gas Sellers 20,000 15,000 7,500 4,000 25. Book Shops 20,000 15,000 5,000 2,000 26. Textile Shops (Small) 5,000 2,000 3,000 1,000 (a) Textile Shops (Large) 10,000 5,000 5,000 3,000 27. Motors Dealer Distributions (a) New 150,000 70,000 70,000 30,000 (b) Second hand 30,000 10,000 15,000 7,000 28. General Contractor (i) A&B 40,000 30,000 25,000 15,000 (ii) C&D 40,000 30,000 25,000 15,000 (iii) Others 50,000 30,000 30,000 15,000 29. Solid Minerals 100,000 70,000 50,000 2,500 30. Dyes & Dyes Stuff 10,000 5,000 5,000 2,500 Dealers 31. Agric Chemical & 10,000 5,000 5,000 2,500 Input 32. Industrial Chemicals 40,000 20,000 25,000 15,000 33. Cooperative Societies 10,000 5,000 4,000 2,000 34. Timber Merchants 30,000 20,000 15,000 10,000 77 35. Cotton Dealers 20,000 10,000 7,500 4,000 36. Private Oil Mills 70,000 30,000 25,000 10,000 37. Hides & Skins Dealers 10,000 5,000 5,000 2,500 38. Tanneries 39. Restaurant (a) Standard 10,000 5,000 5,000 2,500 (b) Sub-standard 7,500 4,000 4,000 2,000 40. Hair Dressing Salon & 5,000 3,000 3,000 1,500 Fashion Designers 41. Video Rentals 3,000 1,500 2,000 1,000 42. Bakeries (a) Large 10,000 5,000 5,000 2,000 (b) Small 5,000 2,500 3,000 1,500 43. Advertising Agencies 44. Other Unclassified 45. Transporters 10,000 4,000 5,000 3,000 46. International 100,000 70,000 50,000 20,000 Construction 47. Indigeneous 50,000 25,000 25,000 10,000 Construction 48. Gineries 100,000 70,000 50,000 30,000 49. Quarry Companies 100,000 70,000 50,000 30,00 50. Business 20,000 10,000 7,500 3,000 Centres/Sect/Inst. EDUCATION INSTITUTIONS (PRIVATE) Nursery School 20,000 Primary School 40,000 78 Secondary School 60,000 Tertiary Institutions 150,000 Religious Schools INDUSTRIAL (ROAD SIDE) Light Industry e.g Furniture making 5,000 Welding 5,000 Cottage Bore halls 1. Commercial 5,000 2. Industrial 10, 000 MEDIUM INDUSTRY Block Industry 10,000 1. Small 5000 2. Medium 10,000 3. Big 20,000 Ceramic/Interlock 5,000 HEAVY INDUSTRY Textile 1,000,000 Ginnery 200,000 Agro Allied 200,000 Oil mill 50,000 Sweet factory 50,000 FIRE SAFETY ASSESSMENT RATES S/NO HOTEL CATEGORY NO. OF ROOMS INSPECTION RENEWAL FEES (N) FEES (N) 1. A 100 and above 50,000.00 30,000.00 2. B 60-99 40,000.00 25,000.00 3. C 40-59 30,000.00 20,000.00 79 4. D 20-39 25,000.00 15,000.00 5. E 01-19 20,000 10,000.00 Plate rates 1. All Petrol Stations 30,000.00 20,000.00 2. Canteens 20,000.00 10,000.00 3. Restaurants 40,000.00 30,000.00 4. Bank/Financial Institution 50,000.00 40,000.00 5. Super markets 100,000 70,000.00 6. Stores 10,000.00 50,000.00 TAX CLEARANCE CERTIFICATE AS AN INSTRUMENT TO CURB TAX AVOID TAX EVASION S/NO DESCRIPTION MINISTRY, PARASTATALS AND AGENCY 1. Application for Government loan for Finance, Commerce, ZAPA or industries, Business or Car Head of Service, Ministry of loan/Motorcycle loan Agriculture 2. Registration of Motor Vehicle Board of Internal Revenue 3. Application of Fire Arms License Home Affairs Department 4. Application for Foreign Exchange Ministry of Finance 5. Application for Certificate of Occupancy Ministry of Lands & Housing 6. Application for Land vendor License Ministry of Lands & Housing 7. Application for Award of Contracts by FGPC/Local Government its Agencies and Registered Companies 8. Application for Government Quarters Housing Corporation/Min of Housing and Urban Development 9. Application for approval of Building ZUREPB 10. Application for Trade License Federal Ministry of Trade & Investment 80 11. Application for Import and Export License Federal Ministry of Trade & Investment 12. Application for all Agent License Ministry of Finance/Min. of Commerce 13. Application for Registration as a Board of Internal Revenue Contractor 14. Application for Distributor Federal Ministry of Trade & Investment 15. Application for filling Court Case Judiciary 16. Confirmation of Appointment by Office of the Head of Service/SSG Government as Chairman or Members of Public 17. Application for Motor Vehicle/Motorcycle Board of Internal Revenue License Dealership License 18. Registration for Motor Vehicle/Motorcycle Board of Internal Revenue Plate Number 19. Application for the Nigerian Passport Nigerian Immigration Service 20. application for Registration of Business Corporate Affairs Commission Name (CAC) 21. Application for Allocation of market Stalls Ministry of commerce 22. Registration and renewals of Private MOE/Science & Tech./Arabic Schools board/UBE 23. Appointment of Election in to Public SSG Office 24. Reg./Renewal of Private Hospitals, Ministry of Health Radiologist, Laboratories 81 PRIVATE VEHICLE CATEGORY CAPACITY OF COST OF VEHICLE VEHICLE COST OF ROAD P.O.C AMOUNT RANGE PLATE REGISTRATION LICENSE REGT. WORTHINESS (N) (N) NUMBER (N) (N) BOOK (N) (N) (N) A Above 3.00cc 15,000 6,250 3,125 1,250 1,250 300 27,175 B 2.1 to 3.00cc 15,000 3,125 2,500 1,250 1,250 300 23,425 1.6 to 2.0cc 15,000 3,125 1,875 1,250 1,250 300 22,800 OUT OF SERIES CATEGORY CAPACITY OF COST OF VEHICLE VEHICLE COST OF ROAD P.O.C AMOUNT RANGE PLATE REGISTRATION LICENSE REGT. WORTHINESS (N) (N) NUMBER (N) (N) BOOK (N) (N) (N) A Above 3.00cc 40,000 6,250 3,125 1,250 1,250 300 52,175 B 2.1 to 3.00cc 40,000 3,125 2,500 1,250 1,250 300 48,425 1.6 to 2.0cc 40,000 3,125 1,875 1,250 1,250 300 47,800 FANCY NUMBER PLATE CATEGORY CAPACITY OF RANGE COST OF PLATE VEHICLE REGISTRATION AMOUNT NUMBER (N) (N) A All Engine Capacity 80,000 6250 21,250 GOVERNMENT/OFFICIAL NUMBER PLATE CATEGORY CAPACITY OF RANGE COST OF PLATE VEHICLE REGISTRATION AMOUNT NUMBER (N) (N) A All Engine Capacity 15,000 6,250 21,250 GOVERNMENT FANCY CATEGORY CAPACITY OF RANGE COST OF PLATE VEHICLE REGISTRATION AMOUNT NUMBER (N) (N) A All Engine Capacity 80,000 6,250 86,250 COMMERCIAL VEHICLE CATEGORY CAPACITY OF COST OF VEHICLE VEHICLE COST OF COST OF ROAD P.O.C AMOUNT RANGE PLATE REGT (N) LICENSE REGT. HACKNEY WORTHINESS (N) (N) NUMBER (N) BOOK (N) PERMIT (N) (N) (N) A Trailer 20,000 6,250 8,750 1,250 3,800 3,750 300 44,100 B Tanker & Truck 20,000 6,250 8,750 1,250 3,800 3,750 300 44,100 C Tipper & Lorry 20,000 6,250 3,750 1,250 3,200 3,750 300 38,500 D Canter, Bus, & 15,000 6,250 3,125 1,250 2,240 2,500 300 30,665 Pick up E Taxi 15,000 6,250 3,125 1,250 1,300 2,500 300 29,725 82 MV DEALERSHIP CATEGORY COST OF PLATE VEHICLE REG VEHICLE COST OF AMOUNT NUMBER (N) (N) LICENSE (N) REGT BOOK (N) All 90,000 37,500 10,000 3,750 141,250 REPLACEMENT OF NUMBER PLATE CATEGORY CAPACITY OF RANGE COST OF PLATE NUMBER A FANCY 80,000 B OUT OF SERIES 40,000 C PRIVATE 15,000 D COMMERCIAL 15,000 E ARTICULATED 20,000 F MOTORCYCLE 3,000 MOTORCYCLE NUMBER PLATE CATEGORY COST OF VEHICLE VEHICLE COST OF HACKNEY LEARNERS AMOUNT PLATE NUMBER REGISTRATION LICENSE (N) REGT PERMIT PERMIT (N) (N) BOOK (N) (N) PRIVATE 3,000 1,250 625 1,250 NIL 250 6,375 COMMERCIAL 3,000 1,250 1,250 1,250 250 250 7,250 FANCY 40,000 1,250 NIL NIL NIL NIL 41,250 GOVERNMENT 3,000 1,250 NIL NIL NIL 1,250 5,500 DEALERSHIP 25,000 15,625 5,000 6,250 NIL 1,250 53,125 DRIVER’S LICENCES CATEGORY TYPE OF VEHICLE DURATION AMOUNT A MOTOR VEHICLE 5 YEARS 10,450 B MOTOR VEHICLE 3 YEARS 6,350 C MOTOR VEHICLE 3 YEARS 3,000 ROADSDE PARKING FEES URBAN (N) SEMI – URBAN RURAL (N) 1 Hour 50.00 20,000 Free 2 – 4 Hours 100.00 50,000 20.00 More than 4 Hours 200.00 100.00 50.00 83 FEES FOR ENVIRONMENTAL OFFENCES Offences and Penalty S/N Offence Penalty (N) Disposal of waste 1 Failure to keep premises clean, tidy or free from overgrown 5,000.00 grasses, odour, weed/ poisons plants 2 Discharges or disposal of waste at undesignated area. 10,000.00 3 Failure to treat toxic waste generated in accordance to the 30,000.00 state Environmental guidelines. 4 Failure to provide suitable liquid waste holding tanks for carry 10,000.00 to disposal. 5 Disposal of waste in drainage or water course, gorge. 5,000.00 6 Failure to keep undeveloped plot clean and tidy or free of 10,000.00 overgrown grasses or weed. 7 Waste collection or disposal without accreditation or license 10,000.00 issued by the Authority. 8 Failure to segregate waste generated in secure mark and level 5,000.00 container 9 Failure to use appropriate size of waste bin of approved 5,000.00 materials for waste collection at any property 10 Failure to keep clean and protect from damage of waste by 5,000.00 mechanical or fire means. 11 Removal of waste bin from designated location without 5,000.00 approval by Authority, 12 Failure to replace waste bins when destroyed 10,000.00 13 Failure to dispose construction debris at places designated by 10,000.00 the Authority Drainage 14 Failure to provide drainage and maintain at the frontage or side 5,000.00 by side of every development. 15 Blocking of drainage causing water flows into highway or road. 10,000.00 16 Building on water channels or right of way causing 30,000.00 Environmental degradation 17 Discharge of human excreta into drain, water course, water 10,000.00 body etc 84 Rearing 18 Rearing of animals within residential dwelling area. 2,000.00 (for each animal) 19 Failure to confine animals (Stray animal) or Birds within 10,000.00 premises 20 Keeping animal or bird (cattle or poultry) likely to cause 10,000.00 Environmental nuisance such as offensive odour or noise Open Burning 21 Using firewood or used tyres or cables or refuse to cook or 5,000.00 roast food or meat, 22 Setting fire to the bush (Bush burning) other than farms for the 5,000.00 purpose of farming 23 Farming or fishing or living within forest or wildlife reserve 5,000.00 without lawful authority 24 Failure to furnish information or statement which is true in a 5,000.00 particular material 25 Failure to comply with any lawful inquiry made by Authorized 5,000.00 officer in accordance with the provision of the Environmental law and regulations 26 Failure to pay waste disposal fee as at when due to the service 5,000.00 provider Prohibited places 27 Selling drugs or Restaurant or hair dressing or Barbing salon in 10,000.00 unauthorized places 28 Constructing a safety tank, sewer-line, incinerator, at 10,000.00 undesignated area. 29 Excavating or removing any silt, laterite, Earth or material at 5,000.00 unauthorized places 30 Driving or parking on any drainages slab or destroying flowers 5,000.00 31 Using a drainage slab as drying pad for agricultural produce. 5,000.00 32 Selling or displaying or hawking for sale any Goods or articles of 50,000.00 trade in a road junction Operation of machine 33 Operating any machine or device or equipment or play music 10,000.00 that constitute nuisance 34 Driving vehicle without cover carrying literate, sand, silt or 5,000.00 construction materials 35 Failure to provide in the commercial vehicle dust bin/ basket 5,000.00 36 Carrying on any activity amount to Environmental degradation 5,000.00 as describes in the opinion by the Authority 85 37 Carrying on any human activities capable of causing air pollution 10,000.00 (noise pollution) Public conveniences 38 Failure to provide and maintain public conveniences for the 5,000.00 customers at petrol station, super markets, Restaurants and other similar premises 39 Urinating or defecating in an open place 5,000.00 40 Failure to comply with the standard specified by Zamfara State 5,000.00 Environmental Sanitation Authority. Using chemicals 41 Using any dangerous chemicals, Herbicides or any contaminant 5,000.00 upon river, Stream Lake, drain, gouge or any water bodies. 42 Storing industrial or commercial goods or waste which likely to 10,000.00 cause health a hazard 43 Dumping any contaminants capable of affecting the quality of 10,000.00 water from any of its sources 44 Carrying on a business for sale of inflammable articles in any 5,000.00 unauthorized area 45 Insulting, manhandling, obstructing or misleading staff of the 5,000.00 AUTHORITY in the course of his duties 46 Littering street, open space or tenements 5,000.00 86 PRESUMPTIVE TAX PAYABLE S/N Trade/Business Micro Small Medium Business Business Business 1 Boutiques and other cloth sellers - Adult and 1,500.00 8,000.00 20,000.00 Children wear 2 Fabricating, Welding, Bench Milling, Black 1,500.00 5,000.00 7,000.00 Smith, Gold Smith 3 Confectioneries and Bakeries 1,500.00 15,000.00 20,000.00 4 Barbers and Hair Dressing Saloon 1,500.00 5,000.00 8,000.00 5 Service Providers - Business Centers and 1,500.00 5,000.00 8,000.00 Typing Studio, Printers, Thrift Collector 6 Video Clubs, Car Wash and Owners, Cyber 1,500.00 8,000.00 20,000.00 Cafe Operators 7 Drama Group, Laundries, Dry Cleaners, 1,500.00 5,000.00 20,000.00 Commercial Mobile Calls 8 Photographers/Photo Developers, 1,500.00 7,000.00 20,000.00 Recreational Centre, Refuse, Rentals, Travel Agency 9 Artisans - Masons, Vulcanizes, Iron Benders, 1,500.00 5,000.00 20,000.00 Carpenters, Cobblers, Painters and Decorators, Plumbers 10 Petrol, Kerosene and Lubricant Sellers 1,500.00 15,000.00 30,000.00 11 Tailoring, Interior Decoration, Fashion 1,500.00 5,000.00 20,000.00 Designers and Garment Makers, Curtain Makers, Seamstress 12 Transport Workers - Taxi, Bus, lorry, etc. 1,500.00 5,000.00 20,000.00 13 General Trading/Enterprises - Retail and 1,500.00 5,000.00 20,000.00 Wholesale, Raw Food 14 Bookshops/Stationery Stores, Building 1,500.00 7,000.00 20,000.00 Materials, Cement, Cooking Gas, Air- conditioners, Mattress/Foams, Doors, Electrical Parts and Fittings, 15 Furniture/Furnishing Material, Gas Refilling, 1,500.00 7,000.00 20,000.00 General Contractor, General Merchants and Distributors. Gift Shop, Entrepreneurs, Imitation Jewel, Jewel, Leather Carpets, Licensed Merchants, Mobile Phone, Motor Cycle, 87 16 Spare Parts, Patent Medicine, Photographic 1,500.00 15,000.00 20,000.00 Materials, Plank, Plastic Rubbers 17 Plumbing Materials, Poultry Feeds, Raw 1,500.00 5,000.00 20,000.00 Food, Rugs and Carpets, Sewing Machine, 18 Timber Dealers, Tire, Wine and Beer License 1,500.00 5,000.00 20,000.00 Operators, Yoghurt. 19 Financial Services - Bureau De Change, and 5,000.00 20,000.00 30,000.00 Promoters, Money Lenders. 20 Furniture and Cabinet Makers 1,500.00 15,000.00 30,000.00 21 Restaurant and Food Sellers 1,500.00 15,000.00 30,000.00 22 Property - Guest House, Lodging, Face to 1,500.00 20,000.00 30,000.00 Face Building with not more than ten (10) rooms. 23 Mechanics, Technicians, Electricians, Panel 1,500.00 5,000.00 20,000.00 Beaters, Motorcycle, Bicycle, Keke NAPEP, Clock and Watch Repairers, and other Machine Repairers, Re-wires, Battery Chargers. 24 Artisans, Design and Sign Writers, Hand Craft 1,500.00 5,000.00 30,000.00 Makers Graphic Arts. 25 Professional Services - Opticians, Photo lab, 1,500.00 15,000.00 30,000.00 Auctioneers. Maternity Owners, Patent Medicine Store. 26 Entertainment Service, Musicians 5,000.00 5,000.00 20,000.00 27 Agriculture, Forestry, Fishing, Hunting, 1,500.00 5,000.00 20,000.00 Butchers/Meat Sellers, Horticulture/Florist, Farm Settlers, Poultry, Piggery 28 Aluminum Fabrication and Products 1,500.00 15,000.00 30,000.00 29 Processors, Producers and Manufacturers - 1,500.00 8,000.00 30,000.00 Blocks, Culvert. Well Ring, Pure Water, Welders, Shoe Makers, Cold Rooms, Palm Oil Miller, Grind Mills, Sawmill Proprietors. 30 Transport Owners 1,500.00 15,000.00 30,000.00 31 All other trades/services covered by the Law 1,500.00 15,000.00 30,000.00 but not listed above. 88

SIXTH SCHEDULE FORMS OF THE REVENUE TRIBUNAL FOR THE RECOVERY OF GOVERNMENT REVENUE, TAXES AND LOAN REPAYMENT. FORM 1 SUMMONS IN THE REVENUE RECOVERY TRIBUNAL FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO GOVERNMENT. NO: ….……………………………………………………………………………………………………. SITTING AT: …………………………………………………………………………………………… COMPLAINT NO: ……………………………………………………………………………………… BETWEEN: …………………………………………………………………………………………. COMPLAINANT AND ..............................................................................................RESPONDENT Of …………………………………………………………………………………………………(Address) You are hereby summoning to attend this Tribunal at………………………………………………. on the ……………………………..day of ………………20……………at the hour of …………am/pm to answer a claim(s) by the complainant against you. The said complainant claims N…………………………..being………………………………………………………………………………… ……………………. TAKE NOTICE that, if you do not attend this Tribunal at the time on the date stated, the tribunal may on proof of service of this summons, give judgment in your absence. DATED this …………………………day of ………………………. 20 ………………. Signature:……………………………….. CHAIRMAN 89 FORM 2 WARRANT OF ARREST IN THE REVENUE RECOVERY TRIBUNAL FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO GOVERNMENT. NO: …………………………………………………………………….. SITTING AT: …………………………………………………………………………………………… COMPLAINT NO: …………………………………………………………………………………….. BETWEEN: …………………………………………….………………………… COMPLAINANT AND ………......................................................................................RESPONDENT WARRANT FOR THE ARREST OF THE RESPONDENT WHO HAS DISOBEYED SUMMONS To all bailiffs and messengers of this Tribunal and members of the Police. Whereas complaint has been made to this Tribunal on the ………………………day of ………………….20 ……………… that ………………...……….……. (Respondent) You are summoned on behalf of the ……………………………………………………………………………………………………………….. (Complainant/Respondent) DATED this ………………………….day of …………………….. 20 …………………… Signature: ……………………………. CHAIRMAN 90 FORM 4 IN THE REVENUE RECOVERY TRIBUNAL FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO GOVERNMENT. NO: ……………………………………………………………………………………………………… SITTING AT: …………………………………………………………………………………………… COMPLAINT NO:………………………………………………………………………………………. BETWEEN: …………………………………………….………………………… COMPLAINANT AND ……......................................................................................RESPONDENT SUMMONS TO WITNESS TO: ……………………….(Name of witness)…… of …………………………. (Address) You are therefore commanded to attend to this Tribunal sitting at …………………….…..on the……………. day of …………………….20…………………….at the hour of ………………………….am/pm to testify all that you know in the above cause and to produce the following documents, that is to say ………………………………………….…………………………………………………………………… (State details of documents to be procured) ………………………………………….... You are summoned on behalf of the ………………………………………………………………………………………………………………. (Complainant/Respondent) DATED this ………………………………day of …………………………..20 …………………. Signature: ………………………………. Chairman 91 FORM 5 IN THE REVENUE RECOVERY TRIBUNAL FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO GOVERNMENT. NO: …………………………………………………………………………………………………….. SITTING AT: …………………………………………………………………………………………… COMPLAINT NO:……………………………………………………………………………………… BETWEEN: …………………………………………….………………………… COMPLAINANT AND ……......................................................................................RESPONDENT FORMAL ORDER TO. …………………………………(Name of witness)… of …………….……..(Address) It is hereby ordered that the above named ………………………………………….…….do recover from you the sum of N………………………….. and you are hereby order to pay the said sum forthwith on the……………..day of ………………………..20……..by installments of ……………………………………….. for every ……………………(Week/Month). DATED this ………………………………day of …………………………..20 …………………. Signature: ………………………………. Chairman 92 FORM 6 IN THE REVENUE RECOVERY TRIBUNAL FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO GOVERNMENT. NO: …………………………………………………………………………………………………….. SITTING AT …………………………………………………………………………………………… COMPLAINT NO………………………………………………………………………………………. BETWEEN ……………………………………………..………………………… COMPLAINANT AND ……......................................................................................RESPONDENT JUDGMENT DEBTOR SUMMONS Did:.………………………………………………………………………………………………………………… ……………………………………………………………………………………………………And whereas the said: ………………………………………was thereon (Respondent) Summoned to appear before this Tribunal at ………………… on the ……………… day of …………………..20…………….………at the hour of ……………….am/pm to answer the said complaint. And whereas the cause or matter cannot be dispose of without the appearance of the said……………………………………………………..(Respondent). You are therefore commanded to arrest the said…………………… (Respondent) And produce him/her to the Tribunal to answer the said complaint and to be further dealt with according to the law. DATED this ………………………………day of …………………………..20 …………………. Signature: ………………………………. Chairman 93 FORM 7 IN THE TRIBUNAL FOR THE RECOVERY OF REVENUE AND DEBT DUE TO GOVERNMENT. NO………………………………………………………………………………………………………. SITTING AT …………………………………………………………………………………………… COMPLAINT NO……………………………………………………………………………………… BETWEEN …………………………………………… ………………………… COMPLAINANT AND ……......................................................................................RESPONDENT WARRANT TO ARREST A JUDGMENT DEBTOR To all bailiffs and messengers of this Tribunal and members of the Police. Whereas the above named Respondent has failed to answer to a judgment summons issued by this Tribunal on the ……………… day of …………… 20 ……… And whereas it has been proved that the said Respondent was duly served with the summons. You are hereby commanded to arrest the said ………………………………….. (Respondent) and bring him/her before the Tribunal to be examine as to the means he has or has had since the date of the judgment/order to show cause why he should not be committed to prison for such default. Sum of the payment of which judgment debtor is to be discharged …………………………………………………………………….. (State amount). DATED this ………………………………day of …………………………..20 …………………. Signature: ………………………………. Chairman 94 FORM 8 THE REVENUE TRIBUNAL FOR THE RECOVERY OF GOVERNMENT REVENUE COMPLAINT NO: …………………………………………………………………………………….. SITTING AT: …………………………………………………………………………………………… BETWEEN: ………………………………………………………………………………………….. COMPLAINT AND ……......................................................................................RESPONDENT WARRANT TO IMPRISONMENT OF A JUDGMENT DEBTOR To all bailiffs of Court and messengers of this Tribunal and members of the Police. You are hereby commanded to convey the above named Respondent hence and to deliver him to the officer in charge of Police Station/Prison, thereof to be detained for ……………………….. days unless he shall sooner pay the balance of …………………………………. Which sum he was ordered to pay to the said complainant by judgment/order of the Tribunal in the above named suit. DATED this ………………………………day of …………………………..20 …………………. Signature: ………………………………. Chairman 95 FORM 11 IN THE REVENUE TRIBUNAL FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO GOVERNMENT. COMPLAINT NO: …………………………………………………………………………………….. SITTING AT: …………………………………………………………………………………………… BETWEEN: ………………………………………………………………….…. COMPLAINANT AND ……......................................................................................RESPONDENT WRIT OF ATTACHMENT AND SALE (Movable Property) To all bailiffs of Court and messengers of this Tribunal. Whereas the above named complainant obtained judgment/order against the above named Respondent in this Tribunal sitting at ……………. On the …………. day of ......... 20……. By installments of …………………………………………………… for every ………………………………………. And subsequent costs have been incurred and (week/month) allowed by the Tribunal amounting to ………………………………….. and whereas default has been made in payment of the sum of …………………………………………………………… payable by the above named ………………………………………………………… (Name of Respondent) You are hereby orders forthwith to levy the sum of …………………….…………… due under the said judgment/order together with the costs of the writ and the cost executing the same by the attachment of the movable property of the said ………………………………………………………………………… whosoever he may be found within the territory of the State (except the clothing and heading of him or his dependents and the tools and implements of his trade to the value of Twenty Naira) also be sizing and taking any money, bank notes, cheque, bills of exchange, promissory notes, bounds or securities for money belonging to the said ……………………………………………… or such part or so much thereof as may be sufficient to satisfy this execution and to bring what you shall have so levied to this Tribunal and to make a report of what you have done under this writ immediately upon execution thereof. DATED this ………………………………day of …………………………..20 …………………. Signature: ………………………………. Chairman 96 FORM 14 IN THE REVENUE TRIBUNAL FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO GOVERNMENT. COMPLAINT NO: …………………………………………………………………………………….. SITTING AT: …………………………………………………………………………………………… BETWEEN: ………………………………………………………………………….. COMPLAINT AND ……......................................................................................RESPONDENT CERTIFICATE OF PURCHASE TAKE NOTICE THAT - This is to certify that ……………………………………………………………………………… (Name and Purchase) Of ………………………………………………………………………………………. (Address) has been declared by this Tribunal to be the Purchaser of the right, title and interest of ………………………………………………………………………….. (Respondent) and other immovable property hereinafter mentioned, that is to say ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… ……………………………………………………………………………….(Describe the land or order immovable property) which said right, title and interest was sold in execution of a judgment/order in the above suit by an order of this Tribunal dated the ………………….. day of ………………… 20……….. DATED this ………………………………day of …………………………..20 …………………. Signature: ………………………………. Chairman 97 FORM 12 IN THE REVENUE TRIBUNAL FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO GOVERNMENT. COMPLAINT NO: …………………………………………………………………………………….. SITTING AT: …………………………………………………………………………………………… BETWEEN: ………………………………………………………………………….. COMPLAINT AND ……......................................................................................RESPONDENT ATTACHMENT NOTICE TAKE NOTICE THAT: - Whereas a writ of attachment and sale date the …………………… day of ……………………………… 20………..… has been issued under the hand of …………..…………………………………………………………………...(Name of Chairman) instance of ……………………………………………………………………………… judgment creditor for the attachment of immovable property of …………………………………. (Respondent) judgment debtor in the above mentioned suit, the said judgment debtor is hereby prohibited from aliening the property below mentioned by sale, gift, or in any other way and all persons are hereby prohibited from receiving the said property by purchase, gift or otherwise, that is to say ……………………………………………………………………………………….. ………………………………………………………………………………………………………………….…… …………………………………………………………………………………………………….. ( Details of goods attached) DATED this ………………………………day of …………………………..20 …………………. Signature: ………………………………. Chairman 98 FORM 13 IN THE REVENUE TRIBUNAL FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO GOVERNMENT. COMPLAINT NO: …………………………………………………………………………………….. SITTING AT: …………………………………………………………………………………………… BETWEEN: ………………………………………………………………………………………….. COMPLAINT AND ……......................................................................................RESPONDENT WRIT OF POSSESSION (To all bailiffs and messengers of this Court) Whereas by an order of this Tribunal dated the ……………………… day of …………………….. 20…………………. One ……………………………………….. was ordered to deliver to ………………………………………………………………….. (Name of person to deliver possession) ………………………………………………………………………….. possession (Person to receive possession) of the land and premises hereinafter mentioned, that is to say ………………………………………………………… ………………………………………………………………………………………………………………………… ……………………………………………………………………………………………………. You are hereby commanded to give possession of the said land and premises to the said …………………………………………………………………………….. (Person to receive possession) and make a report of what you have done with this writ immediately after the execution thereof and to bring report and this writ to this Tribunal. DATED this ………………………………day of …………………………..20 …………………. Signature: ………………………………. Chairman 99 FORM 15 IN THE REVENUE TRIBUNAL ZAMFARA STATE OF NIGERIA HEARING NOTICE Suit No: ………………………………………………………..……………………………………….. …………………………………………………………………………………………..….. Complaint AND ….....................................................................................Accused/Defaulter To: …………………………………………… …………………………………………………. The above name …………………………………………………………………………………….. This case will be transferred from the undefended list to the general cause list …………………………………… the …………………… day of …………….. 20……….. at …………………… 0’ Clock in the afternoon, and will come to be heard on that day if the business of the Court permits or otherwise on some adjournment day of which you will receive no further notice. If either party desires to postpone the hearing, he must apply to the Court as soon as possible for the purpose and if the application is based on any matter of fact, he must be prepared to give proof of those facts. The parties are warned that, at the hearing they are required to bring forward all the evidence by witness of by document which each of them desires to rely on in support of his own case and in condition of that of his opponent. The proof will be required at the hearing and not on a subsequent day and parties failing to bring their evidence forward at the proper time may find themselves absolutely preclude from adducing it at all or best only allowed to do so on payment of substantial cost to the other side and on such other terms as the Court thinks fit to impose. Parties desirous to enforce the attendance of witnesses should apply at once to the indispensable that the application should be made as to allow time for reasonable notice to the witness required. If the witness is required to bring books or papers they must be particularized in the summons sufficiently to enable him to understand what is meant. Any party summoning a witness through the Court thereby becomes liable to pay witness a reasonable sum of money to be fixed by the Court for his expense and lose of time. The Court may refuse to enforce the attendance of a witness unless such sum has been first deposited in the court. The either party desires to use in evidence at the hearing, any book or document in the possession or power of the other party. He must give the other party reasonable notice in writing to produce it at hearing. Failure of which he will not be allowed to give any secondary evidence of its content. DATED this ……………………………… day of …………………………..20 …………………. Signature: ………………………………. Registrar 100 FORM 16 IN THE REVENUE TRIBUNAL FOR THE RECOVERY OF REVENUE AND DEBTS DUE TO GOVERNMENT. RETURN OF CASE S/N CASE’S NO AND PARTIES NATURE OF CLAIM AMOUNT REMARKS RECEIVED NAME OF SECRETARY ……………….…….NAME OF CHAIRMAN ……………………. SIGNATURE ………………………………………SIGNATURE …………………………………. DATE ……………………………………………… DATE ………………………………………….. 101 FEDERAL REPUBLIC OF NIGERIA ZAMFARA STATE INTERNAL REVENUE SERVICE PRESUMPTIVE TAX REGISTRATION FORM Made Pursuant to Section 6 of the Personal Income Tax (Amendment) Act, 2011 Instructions: All information should be filled in ink and capital letters, no abbreviation is allowed. Entries should not spill to neighbouring block (1) Name of Taxpayer/Registered Name __________________________ (2) Nationality ________________________________________________ (3) Residential Address _________________________________________ (4) GSM Number ______________________________________________ (5) Business Type _____________________________________________ (6) Business Name _____________________________________________ (7) Registered Business Name ____________________________________ (8) Commencement Date ________________________________________ (9) Means of Identification ________________________________________ (10) Business Registration No. ____________________________________ (11) Taxpayer Identification No. (TIN) ______________________________ ___________________ ___________________ Signature/Thumbprint Date of Registration FEDERAL REPUBLIC OF NIGERIA ZAMFARA STATE INTERNAL REVENUE SERVICE PRESUMPTIVE TAX RETURNS FORM Made Pursuant to Section 6 of the Personal Income Tax (Amendment) Act, 2011 (1) Name of Taxpayer/Registered Name _____________________________ (2) Nationality _________________________________________________ (3) Residential Address ___________________________________________ (4) GSM Number ______________________________________________ (5) Assessment Year _____________________________________________ (6) Presumptive Tax Payable _______________________________________ (7) Presumptive Tax Paid _________________________________________ (8) Taxpayer Identification Number (TIN) ____________________________ (9) Nature of Business ___________________________________________ __________________ ______________________ Signature/Thumbprint Date FEDERAL REPUBLIC OF NIGERIA ZAMFARA STATE INTERNAL REVENUE SERVICE ADMINISTRATIVE DOCUMENT FOR THE GUIDANCE OF PRESUMPTIVE TAX PAYERS DAILY INCOME CARD GUIDE Sunday Monday Tuesday Wednesday Thursday Friday Saturday 1N 2N 3N 4N 5N 6N 7N 8N 9N 10 11 12 13 14 N N N N N 15 16 17 18 19 20 21 N N N N N N N 22 23 24 25 26 27 28 N N N N N N N 29 30 N N Period of Filing Due Date Date Filled Remarks Signature ____________________ Date __________________ MADE AT GUSAU THIS ………………… DAY OF ………… 2020 (1442AH) This printed impression has been carefully compared by me with the ZAMFARA STATE CONSOLIDATED REVENUE LAWS 2020 which was passed by the Zamfara State House of Assembly and found by me to be a True and correct printed copy of the said Bill. _________________________________________ SHEHU SA’IDU CLERK TO THE HOUSE ASSENTED TO BY ME THIS ………………………… DAY OF ……………… 2020 …………………….. DAY OF …………………… 1442AH. ___________________________________________ HON. BELLO MUHAMMAD, MON (MATAWALLEN MARADUN) GOVERNOR, ZAMFARA STATE