Eighth Schedule Clause 16 (2)

ESTABLISHMENT, JURISDICTION, AUTHORITY AND PROCEDURE OF THE TAX APPEAL COMMITTEE

Mandate of the Tax Appeal Committee

1. The Tax Appeal Committee established pursuant to Clause 53 (2) of this Bill shall exercise the jurisdiction, Power and authority conferred on it by or under this Schedule.

2. Composition, Quorum, etc of the Tax Appeal Committee

(I) The Tax Appeal Committee shall consist of a Chairman and such other members, not exceeding four, to be appointed by the Governor on part-time basis to sit in such zones of the State as the Governor may establish.

(ii) The Chairman shall preside at every sitting of the Committee and in his absence the members shall appoint one of them to be the Chairman.

(iii) The quorum at any sitting or hearing of the Committee shall be 3 members.

3. Qualifications and Disqualifications of Chairman and members of the Tax Appeal Committee

The Chairman and members of the Committee:

i. shall be persons of repute and good standing in their professional careers or in the society generally with such experience and knowledge in revenue and tax matters, accountancy, management or Law, as deemed appropriate by the Governor; and

ii. shall not include any member of the Board;

4. Term of Office

A Tax Appeal Commissioner shall hold office for a term of 3 years, renewable for a second term of 3 years only and no more, from the date on which he assumes office.

5. Resignation and Removal

If for any reason, other than temporary absence, any vacancy occurs in the office of a Tax Appeal Commissioner then the Governor shall appoint another person in accordance with the provisions of this Bill to fill the vacancy.

6. Registrar of the Committee

(1) The Governor shall appoint for the committee a registrar who shall:

(a) Subject to the general control of the Tax Appeal commissioners be responsible for keeping records of the proceedings of the committee; and

(b) be headed by the secretariat and be responsible for the day-today administration and the general direction and control of all other employees of the committees.

(2) The official address of the Committee appointed for each zone shall be published in the State Gazette

7. Other Staff of the Committee

The State Civil Service Commission shall second staff to the committee.

8. Jurisdiction of the Committee

The Committee shall have power to adjudicate on any disputes or matters arising from any tax or revenue legislation applicable in the State.

9. Criminal Prosecution

Wherein the course of its adjudication, the Committee discovers evidence of possible criminality, the Committee shall be obliged to pass such information to the Board, the Chambers of the Attorney-General of the State or any other relevant law enforcement agency.

10. Appeals from Decisions of the Service

A taxable person aggrieved by an assessment made on him may appeal to the Committee within 30 days after the date of service of notice of the refusal of the Service to amend the assessment as desired.

11. Notice of Appeal

(1) A notice of appeal to be given under the provisions' of this Clause shall be given in writing to the Registrar of the Committee and shall set out:

(a) the name and address of the Appellant;

(b) the official number and the date of the relevant notice of assessment;

(c) the amount of the assessed tax in dispute;

(d) the precise grounds of appeal against the assessment;

(e) the address for service of any notice or other documents to be given to the appellant; and

(f) the date on which Appellant was served with notice of refusal by the Service to a mend the assessment as desired.

(2) After receipt of a notice of appeal, the Registrar of the Committee (in this Bill referred to as lithe Registrar") shall, having regard to the grounds of appeal and to any relevant provisions of this Bill, deliver a copy to the Board and the appeal shall be listed by the Registrar for hearing.

(3) A notice or other documents to be delivered to or served on the Committee shall be addressed to the Registrar and be delivered at, or sent by registered post, to the Committee's official address.

(4) An appellant may discontinue an appeal by him upon giving notice to the Registrar in writing any time before or during the hearing of the appeal.

(5) Notwithstanding that a notice of appeal against an assessment has been given by an appellant, the Service may revise the assessment in agreement with the taxable person, and on notice of the agreement being given in writing by the Board to the Registrar at any time before the hearing, the appeal shall be treated as being discontinued.

(6) On the discontinuance of an appeal, the amount or revised amount of the assessment, as the Service may determine, shall be deemed to have been agreed upon between the tax authority and the appellant.

This printed impression has been carefully compared by me with the Bill which has been passed by the Plateau State House of Assembly and found by me to be true and correctly printed copy of the Bill.

Ayuba Gongu

Clerk,

Plateau State House of Assembly

I assent this _______________ day of ________________ 2017

Rt. Hon. Simon Bako Lalong

Governor,

Plateau State of Nigeria.

Repassed by two- thirds majority

This____________________ day of ___________________2017

Rt. Hon. Peter Ajang Azi

Speaker,

Plateau State House of Assembly.

Governor of

Plateau State,

Government Office,

Rayfield, Jos.

FORWARDING THE HARMONISATION OF REVENUE COLLECTIBLE BY ALL GOVERNMENT MINISTRIES, DEPARTMENTS, AGENCIES AND LOCAL GOVERNMENTS IN PLATEAU STATE AND MATTERS BILL FOR ASSENT

Following the presentation by you of the Harmoization of Revenue Colltible Bill 2017, the House, after a careful consideration of same passed the Bill as follows-

2. In accordance with Section 100 (3) of the 1999 Constitution (As Amended), I forward to you the Bill as passed for your assent.

Rt. Hon. Peter Ajang Azi

Speaker