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Laws of the Federation Preview 19 min read

Taxes and Levies (Approved List For Collection) Act

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ARRANGEMENT OF SECTIONS

SECTION

1. Responsibility for collecting certain taxes and levies, etc.

  1. Assessment and collection of taxes.
  2. Offences.
  3. Interpretation.
  4. Citation.

TAXES AND LEVIES (APPROVED LIST FOR COLLECTION) ACT
[1998 No. 21]

[Commencement.]            [30th September, 1998]

  • Responsibility for collecting certain taxes, and levies, etc.
(1) Notwithstanding anything contained in the Constitution of the Federal Republic of Nigeria 1979, as amended, or in any other enactment or law, the Federal Government, State Government and local government shall be responsible for collecting the taxes and levies listed in Part I, Part IT and Part III of the Schedule to this Act, respectively.
(2) The Minister of Finance may, on the advice of the Joint Tax Board and by Order published in the Gazette, amend the Schedule to this Act.

2. Assessment and collection of taxes

(1) Notwithstanding anything contained in the Constitution of the Federal Republic of Nigeria 1979, as amended, or in any other enactment or law, no person, other than the appropriate tax authority, shall assess or collect, on behalf of the Government, any tax or levy listed in the Schedule to this Act, and members of the Nigeria Police Force shall only be used in accordance with the provisions of the tax laws.
(2) No person, including a tax authority, shall mount a road block in any part of the Federation for the purpose of collecting any tax or levy.

3. Offences

A person who-

(a) collects or levies any tax or levy; or
(b) mounts a road block or causes a road block to be mounted for the purpose of

collecting any tax or levy,

in contravention of section 2 of this Act, is guilty of an offence and liable on conviction
to a fine of N50,000 or imprisonment for three years or to both such fine and imprison-
ment.

  1. Interpretation

In this Act, unless the context otherwise requires-

“Government” means the Federal, State or local government;

“Joint Tax Board” means the Joint Tax Board established under the provisions of
Personal Income Tax Act 1993;

[1993 No. 104.]

“levy” includes any fee and charge;

“tax authority” means-

(a) the Federal Board of Inland Revenue, the State Board of Internal Revenue or the Local Government Revenue Committee; or

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