Plateau State Revenue (Consolidation) Law, 2017.

A Law to Provide for the Establishment of the Plateau State Internal Revenue Service, Administration and Collection of Revenue of All State Government Ministries, Department and Agencies; Harmonize the Rates and Levies for Collection by Local Government Councils in Plateau State and Other Matters Connected.

PART I PRELIMINARY

1 Citation and Commencement

This Bill may be cited as the Plateau State Revenue (Consolidation) Law, 2017 and shall come into operation on the ninth day of August 2017.

2 Interpretation

In this Bill:

"Appraise" means to determine the market value of real property either by entry thereon and inspection thereof or by use of an adjustment multiplier;

"Assessable income" means chargeable income on which tax is computed;

"Authorized officer" means any person employed in the Service or, for the time being, performing duties in relation to tax who has been specifically authorized by the Board or the Chairman to perform or carry out specific function under this Bill;

"Board" means the governing Board of the Service established under this Bill;

"Book" includes any register, document or other record of information and any account or accounting record however compiled, recorded or stored, whether in written or printed form or micro-film, digital, magnetic or electronic form or other wise and all types of information stored on computers and any other similar equipment;

"Chairman" means Chairman of the Board;

"Chargeable income" includes the total income of any person or body corporate on which tax is charged;

"Consultants" includes Tax Practitioners, Accountants, Legal Practitioners or any other recognized professionals that have been certified by their relevant professional bodies in Nigeria;

"Court" means the High Court of Plateau State or such other Court designated by the Chief Judge of the State to adjudicate on any matter within the ambit of this Bill;

"Delegation" means power and authority given to the Service by any organ or agency of Government in Plateau State;

"Demand Notice" means a revenue demand notice for any revenue collectible by the Plateau State Internal Revenue Service;

"Document" includes any record of information supporting accounts and accounting records including reports or correspondence or memoranda or minutes of meeting, however compiled, recorded or stored, whether in written or printed form or microfilm, digital, magnetic, electronic or optical form or otherwise and all types of information stored in computer and any other similar equipment;

"Executive Chairman" means the Chairman of the Service appointed pursuant to this Bill;

"Gazette" means the Plateau State Government Official Gazette;

"Government" means the Government of Plateau State and includes the Local Government Councils in the State;

"Governor" means the Governor of Plateau State;

"Land use charge" includes all property taxes, tenement and other rates (other than ground rent) payable on land throughout the State;

"Member" means a member of the Board appointed under this Bill and includes the Chairman;

"Non-Profit Organization" means a corporate or unincorporated body carrying on an activity the main purpose of which is a purpose other than the making of a profit;

"Officer" means any person employed in the Service;

"Person" includes a company or body corporate, partnership, firm and unincorporated body of person;

"Private Dwelling" means any building or part of a building occupied as residential accommodation (including any garage, shed and other building used in connection there with);

"Property Tax" means premium, taxes and rates levied on real property within designated areas in the State;

"Real Property" includes:

(a) Land, including land covered by water;

(b) Land and any building or structure situated thereon, including machinery, installations, and equipment affixed to a building and contributing to the utility of the building and where a building is erected on land under lease, license or permit, that building may, for the purposes of this Bill, be treated as real property separate from the land;

(d) a bulk storage tank, and any supply pipelines connected therewith; and

(e) any wire, cable, pipe, tower, installation, equipment, or thing, or structure other than building, forming part of a television or radio broadcasting, transmission or rebroadcasting or retransmission system including a cable television system, telephone, electric light, telegraph or telecommunications system or any electric power distribution system; but "Real Property" does not include:

(i) crops growing in or on land;

(ii) All that part of a mine below the surface of the ground; or

(iii) Land used as a public right-of-way;

"Regulation" means regulations issued by the Board pursuant to this Bill;

"Residence" means any building or part of a building occupied as residential accommodation (including any garage, shed and other building used in connection therewith);

"Revenue" includes any tax, duty, levy or revenue accruable to the Government;

"Rural Local Government" includes Bassa, Barkin Ladi, Bokkos, Jos East, Kanke, Kanam, Langtang North, Langtang South, Mikang, Qua'an-pan, Riyom and Wase;

"Semi Urban Local Government" includes Mangu, Shendam and Pankshin;

"Service" means the Plateau State Internal Revenue Service established under this Bill;

"Special Purpose Tax Officer" refers to designated tax officers for the purpose of tax investigation and tax enforcement;

"State" means Plateau State of Nigeria;

"Tangible Personal Property" means personal property that can be seen, weighed, measured, felt, or otherwise perceived by the senses, but does not include a document or other perceptible object that constitutes evidence of a valuable interest, claim, or right and has negligible or no intrinsic value;

"Tax" includes any duty, levy, rate, fees, or any other revenue accruable to the Government;

"Taxable Person" includes an individual or body of individuals, firm, partnership, family, corporations, sole trustee or executor or a person who carries out an economic activity in a place, a person exploiting tangible or intangible property for the purpose of obtaining income by way of trade or business or person or agency of government acting in that capacity;

Urban Local Government" includes Jos North and Jos South;

"Year of Assessment" means a period between January and December of the year or such other period for which tax is computed.

PART II ESTABLISHMENT OF THE SERVICE, BOARD AND COMMITTEES

3 Establishment of the Plateau State Internal Revenue Service

(1) There is hereby established the Plateau State Internal Revenue Service (referred to in this Bill as "the Service").

(2) The Service:

(a) shall be a body corporate with perpetual succession and a common seal;

(b) may sue or be sued in its corporate name; and

(c) may acquire, hold and dispose of any property or interest in property, moveable or immovable, for the purpose of carrying out its functions under this Bill.

(3) The Service shall have such power and duties as are conferred on it by this Bill or by any other enactment.

4 Object of the Service

The object of the Service shall be to control and administer the various taxes, non-tax revenues and Laws specified in the First Schedule or other Laws made or to be made from time to time by the House of Assembly of Plateau State or other Regulations made there under by the Government of the State and to account for all such taxes and non-tax revenues collected in the State.

5 Powers of the Service

(1) The Service shall have power to:

(a) in consultation with relevant Ministries, Departments and Agencies of the State Government, assess all persons chargeable with any tax in the State;

(b) collect, recover and pay to the designated account any tax, levy or other revenue howsoever, due to the State Government under this Bill or any other enactment;

(d) in collaboration with the relevant Ministries, Departments and Agencies, review the tax regime and promote the application of tax revenues to stimulate economic activities and development;

(e) in collaboration with the relevant law enforcement agencies, carry out the examination and investigation of all cases of revenue fraud or evasion with a view to ensuring compliance with the provisions of this Bill or any other relevant enactment;

(f) make, from time to time, a determination of the extent of financial loss and such other losses by government arising from revenue fraud or evasion and such other losses (or revenue foregone) arising from revenue waivers and other related matters;

(g) adopt measures to identify, trace, freeze, confiscate or seize the proceeds of revenue fraud or evasion;

(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 rapid exchange of scientific and technical information with relevant national or international agencies or bodies on revenue matters;

(j) undertake exchange of personnel or other experts with complementary agencies for purposes of comparative experience and capacity building;

(k) establish and maintain a system for monitoring the dynamics of taxation or other forms of revenue generation in order to identify suspicious transactions and the persons involved;

(l) provide and maintain access to an up-to-date adequate data and information on all taxable persons, individuals or corporations, and real property for the purpose of efficient, effective and correct tax administration and to prevent tax evasion or fraud;

(m) maintain database, statistics, records and reports on persons, organizations, proceeds, properties, documents or other items of assets relating to revenue waivers, fraud or evasion;

(n) undertake and support research and similar measures with a view to stimulating economic development and determining the manifestation, extent, magnitude and effects of revenue fraud, evasion and other matters that affect effective revenue administration and make recommendations to the government on appropriate intervention and preventive measures;

(o) collate and keep under review all policies of the State Government relating to taxation and other forms of revenue generation and undertake a systematic and progressive implementation of such policies;

(p) maintain a liaison with the Office of the Attorney-General of the State, all Government's security and law Enforcement Agencies and such other financial supervisory institutions in the enforcement and eradication of tax and other revenue related offences;

(q) issue Taxpayer Identification Number to every person taxable in the State or otherwise obligated to pay tax in the State;

(r) 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 Bill or any other enactment;

(s) carry out and sustain public awareness and enlightenment campaigns on the benefits of revenue compliance within the State; and

(t) carry out such other activities as are necessary or expedient for the full discharge of all or any of the functions prescribed under this Bill.

(2) Except with the approval of the State House of Assembly upon application by the Service made through the Governor no revenue established by any Law of the State shall be waived.

6 Establishment of the Governing Board and its membership

(1) There is hereby established for the Service a Governing Board (in this Bill referred to as "the Board"), which shall exercise overall supervision of the Service in accordance with the provisions of this Bill.

(2) The Board shall consist of:

(a) a Chairman who is the Executive Chairman of the Service;

(b) the Heads of such Departments as may be established by the Board from time to time, who shall be known as Directors to be appointed by the Governor, at least half of whom shall be from within the Service and two other Directors, one each from Ministries of Finance and Justices;

(d) three persons, one from each of the senatorial zones who shall:

(a) have requisite knowledge in financial matters; and

(b) be appointment by the Governor;

(e) the Secretary to the Service who shall also be the Secretary and an ex-officio member of the Board.

(3) The members of the Board, other than the Executive Chairman, the Directors, the Secretary and the Legal Adviser, shall function in a purely non- executive and part-time capacity.

(4) The supplementary provisions set out in the Second Schedule to this Bill shall have effect with respect to the proceedings of the Board and other matters mentioned therein.

7 Functions and Powers

(1) 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) reviewing and approving the strategic plans of the Service;

(c) ensuring the effective and optimum collection of all revenue, including levies and penalties due to the State Government under the relevant Federal and State Laws;

(d) doing all such things that may be deemed necessary and expedient for the assessment and collection of revenue;

(e) making recommendations, where appropriate, to the Joint Tax Board on tax policy, tax reform, tax registration, tax treaties and exemptions as may be required from time to time;

(f) appointing, promoting, transferring and imposing discipline on employees of the Internal Revenue Service;

(g) making recommendations to the Governor regarding the terms and conditions of employment and the remuneration of staff of the Service;

(h) controlling the management of the Service on matters of policy, subject to the provisions of any Regulations setting up the Service;

(i) issuing such Regulations, Orders and Guidelines as may be recommended to it by the Service and considered to be necessary for the implementation of the Tax Policy of the State; and

(j) 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 Bill.

(2) The Board:

(a) shall be autonomous in the day-to-day running of the technical, professional and administrative affairs of the Service.

(b) may appoint such other persons to be employees of the Service in positions created by the Board and on such terms and conditions as shall be laid down by the Board subject to the provisions of this Bill or any other enactment.

(c) may, by notice in the Gazette of the State Government or in writing authorize any person within or outside Nigeria to perform or exercise on behalf of the Board, any function, duty or power conferred on the Board and receive any notice or other document to be given or delivered to or in consequence of this Bill or any Subsidiary Legislation made under it.

(d) whenever it shall consider it necessary with respect to any revenue due to the State, may acquire, hold and dispose of any property taken as security for or in satisfaction of the sum due or of any judgment 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 Governor.

(e) may subject to such conditions as it may determine, appoint and employ Practicing Tax Practitioners or Chartered Accountants as monitoring agents to collect information through tax audit and to monitor compliance with relevant Tax Laws, except as it relates to Income Tax Assessment, to do any act required to be done by it in the execution of its functions under this Bill with the aim of achieving the Internally Generated Revenue (IGR) target of the State Government.

(f) may, subject to prevailing conditions and with the prior written approval of the Governor, appoint and employ Consultants, including Tax Consultants, Accountants or legal Practitioners, and Agents to transact any business or to do any act required to be transacted or done in the execution of its functions or for carrying into effect the purpose of this Bill.

8 Tenure of the Board

The Executive Chairman and other members of the Board, other than ex-officio members, shall each hold office:

(a) for a term of four years renewable once only; and

(b) on such terms and conditions as may be specified by the Governor in their letters of appointment.

9 Cessation of Membership of the Board

(1) Notwithstanding the provisions of Clause 8 of this Bill, a member of the Board shall cease to hold office as a member of the Board if:

(a) he resigns his appointment as a member of the Board by Notice, under his hand addressed to the Governor;

(b) he becomes of unsound mind;

(d) he is convicted of a felony or any offence involving dishonesty or corruption;

(e) he becomes incapable of carrying on the functions of his office arising from an infirmity in mind or body;

(f) he has been found, upon facts available to the Board, to have committed acts of gross misconduct in relation to his duties as a member of the Board and the Governor certifies his removal therefrom;

(g) in the case of a person possessing a professional qualification, he is disqualified by a competent authority; or

(h) in the case of a person who becomes a member by virtue of the office he occupies, he ceases to hold such office; or (i)in the case of a person holding office pursuant to Clause 6(2) (b) and (d), the Governor is satisfied that it is not in the interest of the Service or of the public for the person to continue in office and the Governor removes him from office.

(2) If any member of the Board ceases to hold office under this Bill, before the expiration of the term for which he is appointed, another person shall be appointed to the Board in the place of such person and the new member of the Board shall thereupon complete the remaining term.

10 Emoluments of the Board

The Chairman and members of the Board shall be paid such emoluments, allowances and benefits as may be approved by the Governor.

11 Establishment of Technical Committee of the Board

(1) There shall be a Technical Committee of the Board (referred to in this Bill as "the Technical Committee") which shall consist of :

(a) the Executive Chairman of the Board as Chairman;

(b) two Directors appointed to the Board from within the Service;

(d) the Secretary of the Service who is also the Secretary to the Board.

(2) The Technical Committee shall:

(a) have power to co-opt additional staff from within the Service and persons from the private sector who are experienced in revenue matters for the effective discharge of its duties;

(b) consider all matters that require professional and technical expertise and make recommendations to the Board;

(d) attend to such other matters as may, from time to time, be referred to it by the Board.

12 Establishment of Local Government Revenue Committee

(1) There is established for each Local Government Area of the State a Committee to be known as the Local Government Revenue Committee (referred to in this Bill as "the Revenue Committee").

(2) The Revenue Committee shall consist of the following:

(a) a person vast in revenue matters appointed by the Chairman of the Local Government Council (not being a political appointee or public officer) from within the Local Government Area as the Chairman, subject to confirmation by the Local Government Legislative Council.

(b) three Heads of Department of the Local Government Council, viz:

(i) Legal;

(ii) Treasury; and

(iii) Land;

(c) a member of the public, not being a member of the Council, who is vast in revenue matters to be appointed by the Chairman of the Local Government Council.

(3) Remuneration of all officers employed in the Service shall be subject to the provisions of the Pension Law for the time being in force in the State and accordingly officers and employees of the Service shall be entitled to pension and other retirement benefits as are prescribed under the relevant Law.

13 Functions of the Local Government Revenue Committee

(1) The Revenue Committee shall be respon- sible for the assessment and collection of all taxes, fines, rates, charges or other revenue under its jurisdiction and shall account for all amounts so collected in a manner to be prescribed by the Chairman of the Local Government Council, subject to the Financial Memorandum and Guidelines on Local Government Administration.

(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 or personnel which form its operational arm.

14 Establishment and Composition of Joint State Revenue Committee

There is established for the State a Joint State Committee which shall comprise:

(a) the Executive Chairman of the Service as the Chairman;

(b) the Chairman of each Local Government Revenue Committee in the State;

(d) a representative of the State Ministry responsible for finance;

(e) the Legal Adviser of the Service; and

(f) the Secretary to the Committee, who shall be a staff of the Service.

15 Functions of the Joint State Revenue Committee

The functions of the Joint State Revenue Committee shall be to:

(a) harmonize tax administration in the State;

(b) deal with revenue matters of common concern to the State and Local Government Councils;

(d) consider relevant resolutions of the Joint Tax Board for implementation in the State; and;

(e) advise the Joint Tax Board, the State and Local Governments on revenue matters.

16 Establishment of Tax Appeal Committee

(1) There is hereby established a body of Appeal Commissioners called the Tax Appeal Committee (in this Bill referred to as the "Committee" or "TAC").

(2) The composition, jurisdiction, authority and procedure of the Committee shall be as set out in the Eight Schedule to this Bill.

(3) Subject to any terms of reference given by the Governor, the Committee shall regulate its proceedings and shall submit its decisions in any matter brought before it to the Service for implementation.

(4) The Service shall upon the receipt of the Report of the Committee take such steps as shall be necessary for the implementation of the recommendation of the Committee.

PART III APPOINTMENT OF FUNCTIONARIES OF THE SERVICE, BOARD AND COMMITTEE.

17 Executive Chairman of the Service

There shall be an Executive Chairman for the Service, who shall be:

(a) appointed by the Governor subject to confirmation by the State House of Assembly;

(b) the Chief Executive and Accounting Officer of the Service; and

(c) a person possessing cognate experience and skills in Management, Accountancy, the Social Sciences, Taxation, Law or other related fields.

18 Secretary to the Board

(1) There shall be a Secretary for the Board to be appointed by the Governor, who shall:

(a) issue Notices of meetings of the Board:

(b) keep the records of the proceedings of the Board;

(d) carry out such duties as the Chairman or the Board may direct.

(2) The Secretary shall on the instructions of the Executive Chairman call meetings of the Board or on the requisition of one third () of members of the Board do so:

PROVIDED that no meeting shall be called without a Notice and Agenda of such meeting being duly given.

PART IV STAFF APPOINTMENTS, PROMOTION, DISCIPLINE AND REMUNERATION ETC

19 Power to Issue Staff Regulations

(1) Subject to the provisions of this Bill, the Board may by Order in the Gazette issue Regulations relating generally to the conditions of Service of the staff and in particular, such Regulations may provide for:

(a) the Appointment, Promotion, Termination, Dismissal and disciplinary control of staff or employees of the Service and Appeals by staff or employees against dismissal or other disciplinary measures; and

(b) any Instrument relating to Conditions of Service in the Civil Service of the State and shall be applicable, with such modifications as may be necessary, to the employees of the Service.

(2) The Staff Regulations made under Subclause (1) of this Clause shall not have effect until approved by the Governor and published in the Gazette.

(3) The Service shall cause a notice of the Staff Regulations to be issued to all affected staff in such manner as the Service may determine.

(4) If the Board considers it expedient that any vacancy in the Service should be filled by a person holding office in the Civil Service of the State, it shall notify the Civil Service Commission to that effect and the Board may, by arrangement with the Commission, cause such vacancy to be filled by way of Secondment or Transfer.

20 Remuneration and Pension of Employees

1. The Terms and Conditions of Service, including Remuneration, Allowances, Benefits and Pensions of the employees of the Service shall be determined by the Board, subject to the approval of the Governor.

(2) Remuneration of all officers employed in the Service shall be subject to the provisions of the Pension Law for the time being in force in the State and accordingly Officers and employees of the Service shall be entitled to pension and other retirement benefits as are prescribed under the relevant Law.

PART V FINANCIAL PROVISIONS

21 Funds of the Service

The Service shall establish and maintain such bank accounts to be applied towards the discharge of its functions which shall consist of and to which shall be credited:

(a) a percentage as stipulated by the Governor and appropriated by the State House of Assembly not less than ten percent (10%) of all tax revenues collected by the Service in the preceding financial year, which sum shall be deployed to pay part or all the capital and recurrent expenditures of the Service;

(b) all other moneys which may from time to time, accrue to the Board from other services;

(d) all monies accruing to the Service by way of gifts, grants- in-aid, testamentary dispositions, endowments and contributions from any source.

22 Proceeds of the Fund

The Service may from time to time, apply the proceeds of the funds established under Clause 16 of this Bill to:

(a) the cost of administration of the Service;

(b) paying the emoluments, allowances and benefits of members of the Board and for reimbursing members of the Board or of any Committee of the Board for such expenses as may be expressly authorized by the Board;

(c) the payment of the Salaries, Fees or other Remuneration or Allowances, and Legacy Gratuities, Pensions and other benefits that may have accrued before the commencement of this Bill, and payable to the Officers and other employees of the Service;

(d) the payment of twenty percent of the appropriated sum as incentive to deserving staff of the Service (in the ratio of 2:1 for permanent and non-permanent staff respectively) for enhanced productivity on a monthly basis based on such performance indicators as may, from time to time, be prescribed by the Board:

Provided that the payment of the incentive does not jeopardize the operations of the Service;

(e) the development of any property vested in or owned by the Service; and

(f) any other payment for anything incidental to the foregoing provisions or in connection with or incidental to any other function of the Service.

23 Annual Estimates and Accounts

(1) The Service shall, not later than 30th August in each year submit to the Governor an estimate of its Expenditure and Income for the next succeeding year for the purpose of submission to the State House of Assembly for Appropriation.

(2 The Service shall keep proper books of accounts in respect of each year and proper records in relation to those accounts and shall cause a comprehensive audit of all its accounts to be undertaken and completed within three months after the end of each financial year by auditors appointed from the list provided and in accordance with guidelines supplied by the Auditor- General of the State.

24 Annual Reports, etc

(1) The Service shall, not later than the 30th day of June in each year, submit to the Auditor-General of the State, a Report of its activities during the immediate preceding year and shall include in such Report the duly audited accounts of the Service.

(2) The Auditor-General shall within 30 days of receipt of the Report present a copy to the:

(a) State Executive Council; and

(b) State House of Assembly.

25 Power to accept gifts

(1) The Service may accept any gift of land, Monetary or other property on such terms and conditions, if any as may be specified by the person or organization making the gift and agreed to by the Board.

(2) The Service shall not accept any gift if the conditions attached by the person or organization offering the gift are inconsistent with any Law in force or with the functions of the Service.

26 Power to borrow

(1) The Service may, with the approval of the State House of Assembly, borrow by way of 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 Bill.

27 Investment

The Board may, subject to the provisions of this Bill and the conditions of any trust created in respect of any property, invest all or any of its funds in any security or any other fund as may, from time to time, be approved by the State Executive Council.

PART VI ENFORCEMENT AND ASSESSMENT

28 Revenue collector

(1) For the purpose of this Bill, a Revenue Collector means a duly authorized officer of the Service or any of the Revenue Committees.

(2) The production by a Revenue Collector of an Identity Card and Certificate or Warrant:

(a) issued by and having printed thereon the office of the relevant revenue authority; and

(b) setting out his full 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 for the purpose of this Bill.

29 Power to enforce revenue Laws

(1) The Service shall have power to administer any Law on taxation or other forms of revenue in respect of which the State House of Assembly or the National Assembly may confer power on it.

(2) Notwithstanding the provision of any other Law in the State, the Service shall have exclusive powers to control, administer, impose and collect the different Taxes, Levies and other forms of revenue within the State as provided in this Bill.

(3) In carrying out the provisions of this Bill, the collection of all Taxes, Levies, Fees and Rates collectible by all Ministries, Departments and Agencies is delegated to the Service.

30 Persons chargeable to tax

(1) Subject to the provisions of this Bill, a taxable person shall be chargeable to tax:

(a) in his name; or

(b) in the name of any Receiver, Trustee, Guardian, Guarantor or Committee who has the control or management of any property or concern on his behalf.

(2) Any person who is chargeable to tax shall be answerable for all matters within his competence which are required to be done by virtue of this Bill for the assessment of the income of such taxable person and payment of any charge thereon.

(3) Where two or more persons act in the capacity of trustees, they may be charged jointly or severally with the tax with which they are chargeable in that capacity and shall be jointly and severally liable for payment of the same.

31 Statement and returns of taxable person

(1) A taxable person shall, during each year of assessment, prepare and submit to the Service in such Form as the Service may from time to time prescribe, a true statement of his tax status in writing and without prejudice to the generality of the following, the statement shall contain:

(a) the amount of his income for the year of assessment;

(b) the source of such income;

(d) such other particulars as may be required by the Service

(2) The Service may, by notice in writing addressed and delivered to any person, request that person or group of taxable persons to submit their tax returns in such Form and within the duration that the Service may, from time to time, determine.

(3) For the purpose of Subclause (1) of this Clause, the Service shall, from time to time by Notice, prescribe the forms or formats in which the statement shall be submitted.

(4) The Form for the return of taxable Statements shall contain a declaration which shall be signed by or on behalf of any taxable person to whom a Notice has been given under Subclause (2) of this Clause, stating that the Form contains a true statement of his income computed in accordance with the provisions of this Bill, or that any particulars given in the Return in accordance with all other requirements of such Notice, are true and complete.

(5) Any taxable person who has not been required to prepare and to deliver a Statement under the provisions of Subclause (2) of this Clause for any year shall do so whether or not any tax is chargeable on him for that year.

32 Notice to taxable person

(1) The Service may, from time to time, give Notice in writing to any person as it may deem necessary requiring him to submit within a reasonable time such information or further Returns as the Service may require for the purpose of proper tax assessment.

(2) The Service may by Notice in writing, require any person to keep such Records, Books and Accounts in such Form and language as specified in such Notice and the person to whom such notice was issued shall keep such Records , Books or Accounts.

33 Assessment of income of taxable person

(1) After the expiration of the time allowed to any person under Clause 26 of this Bill and the person has not submitted the Statement or Returns, the Service may assess such taxable person chargeable with income tax in such manner as the Service may determine.

(2) Where a taxable person has submitted a Statement or a Return, the Service may:

(a) accept the Statement or Return and make an Assessment accordingly; or

(b) refuse to accept the Statement or Return and to the best of its judgment, determine the total or chargeable income of such person and make a tax assessment accordingly.

(3) Where a taxable person has not delivered a Statement or Returns within the time allowed under this Law or pursuant to a notice given by the Service and the Service is of the opinion that tax is chargeable upon such person, it may determine the amount of tax assessable on such person and make such assessment: Provided that such assessment shall not affect any liability otherwise incurred by such person by reason of his failure to deliver a Return or Statement under the provisions of this Bill.

(4) Notwithstanding the provisions of Subclause (1) of this Clause, no assessment to income tax for a year of assessment shall be made by the Service upon a staff or employee with respect to his emoluments or other income if that tax is recoverable by deduction under the PAYE provisions of this Bill unless, within six years after the end of such year, he applies to the Service for a refund of tax paid.

34 List of Persons Assessed

(1) The Service shall, from time to time, prepare a List of taxable persons assessed to income tax.

(2) The List of taxable persons assessed prepared under Subclause (1) of this Clause shall contain:

(a) the name and address of the taxable persons assessed to income tax;

(b) the name of the income assessed;

(d) the amount of the income tax charged; and

(e) such other particulars as may be prescribed by the Service.

(3) Where completed copies of all Notices of Assessment and all Notices amending the Assessment are filled in the offices of the Service, they shall constitute a preliminary Assessment List for the purpose of this Bill.

35 Records of Tax under PAYE, etc

In the case of any employee from whom tax is recoverable by deduction from his emoluments under PAYE provisions of this Bill, the Service may, from time to time prescribe:

(a) the form in which a record of his chargeable income and assessed tax and of the tax so recovered from him, shall be maintained in the offices of the Service;

(b) the form in which his employer shall maintain a record; and

(c) the form in which his employer shall account to the Service for the tax so deducted, and the employer shall produce the record maintained by him for examination by the Service within 21 days from the date of notice given by the Service thereto.

36 Service of Notice of Assessment

The Service may serve upon any taxable person or a person whose income may be charged, a Notice stating the person's name, his total or chargeable income, the tax assessed upon him and the place at which payment shall be made of the assessed tax.

37 Objection at or to Assessment

(1) If any person is not satisfied with any assessment, he may apply to the Service, by notice of objection in writing, for a review and revision of the assessment.

(2) A Notice of Objection referred to under Subclause (1) of this Clause shall state precisely the grounds of objection to the assessment and shall be made within 30 days from the date of service of the notice of Assessment.

(3) The Service may, upon receipt of the objection, request for any information or such books or documents as it may deem necessary, and may summon any person who may be able to give information which is material to the determination of the objection.

(4) Where an objection to any assessment has been considered by the Service and the correct amount chargeable has been determined by the Service, the assessment shall be amended accordingly and a new Revised Notice of Assessment shall be served on such person.

38 Tax Clearance Certificate Appointment of Agent 39

(1) The Service may Issue a Tax Clearance Certificate to anyone within two weeks of receipt of an application if:

(a) the Service is of the opinion that:

(i) taxes or levies assessed on the person or his income or property for the three years immediately preceding the current year of the assessment and collectible by the Service has been fully paid,

(ii) no such tax or levy is due on the person or on his income or property; or

(iii) the person is not liable to tax for any of those three years:

(b) the person is able to produce evidence that he was subjected to withholding tax 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 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 certificate unless the applicant is leaving the State finally.

(2) The Tax Clearance Certificate may be issued in paper form or stored in electronic format on a machine-readable smart card (in this Bill referred to as "Electronic Tax Clearance Certificate") which holds tax information peculiar to that applicant and which shall be presented by the holder whenever his tax status is required.

(3) Where a person who has applied for a tax clearance has discharged his own tax liability but has failed to remit Withholding Tax or Pay as You Earn deductions collected by him on behalf of the State, no tax clearance may be issued to that person.

(4) The Service may decline to issue a Tax Clearance Certificate but it shall within two weeks of receipt of the application give reasons for the denial.

(5) A Ministry, Department, Agency or Official of the State, Any Local Government Official, any Corporate Body, Statutory Authority or person empowered in that regard by this Bill or any other law shall demand a Tax Clearance Certificate for the three years immediately preceding the current year of assessment as a pre-condition to transacting any business, including but not limited to:

(a) application for Governor's Consent to any real property transaction:

(b) application for Right of Occupancy, Certificate of Occupancy, Grant and Re-grant of Titles to, and the Regularization or Recertification of Titles to Real Property;

(d) application for Award of Contracts by Government, its Agencies and Registered Companies:

(e) application for approval of building Plans;

(f) application for any government License or Permit:

(g) any application relating to the establishment or conduct of business;

(h) application for Any Government Loan or Guarantee or Acquisition of Assets for Housing, Agriculture, Business or any other purpose:

(i) registration of vehicles and change of ownership thereof;

(i) registration for Distributorship;

(j) confirmation of Appointment by the Governor as Chairman or Member of any Statutory Board, Institution, Commission, Company or to any other similar position in the Government;

(k) application for Allocation of market stalls, shops and the like;

(m) appointment or election into public office; and

(n) any other application or process for which a Tax Clearance Certificate is required under this Bill, Clause 84 of the Personal Income Tax Act, or any other enactment of the State House of Assembly and the National Assembly.

(6) Without prejudice to the provisions of the Stamp Duties Act and any applicable Act of the National Assembly, the appropriate authority shall demand tax clearance when checking documents of property transaction before accepting such documents for Stamping or Registration as the case may be.

(7) The Board is empowered to prescribe, by Notice in the State, other purposes for which a Tax Clearance Certificate may be required.

(8) A Tax Clearance Certificate shall contain the following information relating to each of the three years immediately preceding the current year of Assessment:

(a) chargeable income of holder;

(b) tax payable;

(d) tax outstanding, and where no tax is due from the holder or from his income or property, the Certificate shall contain a statement to that effect.

(9) The Service shall be the sole authority to issue a Tax Clearance Certificate under this Bill but it may exercise its powers by employing the services of 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 purpose for which the Tax Clearance Certificate is to be issued;

(b) the Service shall request from the taxable person all details that are necessary to keep the data accurate and up to date;

(c) the Service shall make available to the taxable person, a smart card with the taxable person's identity number, names, signature and photograph embossed on the front side;

(d) the card shall hold data in respect of a particular taxable person in a secure format that can be accessed for authentication;

(e) the data shall be made accessible to third parties only in a form which permits identification of the taxable person and access to information on him for no longer than is necessary for the purpose of verifying his tax;

(f) the Service shall provide terminals free of charge to all persons or authorities empowered by this or any other Legislation to Demand Tax Clearance Certificate from any person;

(g) the Service shall ensure that the taxable person's data on the card are kept confidential to the same extent as their ordinary tax records;

(h) every person having any official duty or being employed in the administration of this Bill shall regard and deal with all documents, returns, assessment or other information as secret and confidential; and

(i) the Service shall not be liable for damages or any loss incurred by the cardholder as a result of inaccuracies in data supplied by him.

(10) A person issued with a Tax Clearance Certificate or Electronic Smart Card shall, upon application, be advised as to:

(a) confidentiality of the information supplied;

(b) fees or charges for reissuing a lost card;

(d) procedure for review of personal data.

(11) The Board shall have power, from time to time, by an Order in the Gazette to make such other Regulations as it may consider necessary for effective implementation of the Electronic Tax Clearance Certificate Scheme in the State.

(1) The Service may, by Notice in writing, appoint a person to be the Agent of another person and the person so declared as agent shall be the agent of that person for the purpose of this Bill, 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 by 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 Bill, the Service may require any person to give information as to any money, fund or other asset which may be held by him or any money due from him to any person.

40 Addition for non- payment of tax and enforcement of payment

(1) Subject to the provisions of this Bill, if any tax is not paid within the period prescribed, a sum equal to 10 per cent of the amount of the tax payable shall be added and the provisions of this Bill relating to the collection and recovery of tax shall apply to the collection and recovery of such sum and further that:

(a) the tax due shall carry interest at the prevailing monetary policy rate of the Central Bank of Nigeria from the date when the tax becomes payable until it is paid, and the provisions of this Bill relating to collection and recovery of tax shall apply to the collection and recovery of the interest;

(b) the Service shall serve a Demand Note upon the company or person in whose name the tax is chargeable and if payment is not made within one month from the date of the service of such Demand Note, the Service may proceed to enforce payment under this Bill; and

(c) an addition imposed under this Clause shall not be deemed to be part of the tax paid for the purpose of claiming relief under any of the provisions of this Bill.

(2) Any person who, without lawful justification or excuse, fails to pay any tax imposed within the prescribed period commits an offence under this Bill.

(3) The Service shall have the power to remit any part or the whole of the addition due under Subclause (1) of this Clause.

41 Failure to comply with Notices, power to distrain, etc

(1) Notwithstanding the power conferred on any revenue authority for the enforcement of payment of revenue 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 movable, of the person liable to pay the tax outstanding; and

(b) all machinery, plant, tools, vehicles, and animals and effects in the possession, use or found on the premises or on the land of the person.

(2) The authority to distrain under this Section shall be in such form as the relevant revenue authority may direct and that authority shall be sufficient Warrant and Authority to levy by distrain the amount of revenue due.

(3) For the purpose of levying any distrain under this Clause, an officer duly authorized by the Chairman of the Service may apply to a Judge of competent jurisdiction sitting in Chambers under oath for the issue of a Warrant under this Clause.

(4) A Judge of competent jurisdiction sitting in Chambers may authorize such Officer, referred to in Subclause (3) of this Clause, in writing to execute any Warrant of Distrain and, if necessary, break open any building or place in the daytime for the purpose of levying such distrain and he may call to his assistance any Police Officer and it shall be the duty of any Police officer when so required to aid and assist in the execution of any Warrant of Distrain and in levying the distrain.

(5) Things distrained under this Clause may, at the expense of the defaulter, be kept for 14 days and if at the end of this period the amount due in respect of the revenue, cost and charges of and incidental to the distrain are not paid, they may, subject to Subclause (6) of this Clause be sold at any time.

(6) Out of the proceeds of a sale under this Clause, the cost of charges of and incidental to the sale and keeping of the distrain and disposal thereunder, shall be paid, thereafter the revenue due and the balance (if any) shall be paid to the defaulter on demand being made by him or on his behalf within one year of the date of the sale or shall be forfeited.

(7) Nothing in this Clause shall be construed as to authorize the sale of an immovable property without an order of a High Court, made upon application in such form as may be prescribed by the rules of Court.

(8) In exercise of the power of distrain conferred by this Clause, the person to whom the authority is granted under Subclause (4) of this Clause may distrain upon all goods chattels and effects belonging to the debtor wherever the same may be found in Nigeria.

42 Recovery of Outstanding Debt

(1) Notwithstanding the provisions of this Bill or any other relevant law, any amount due by way of tax shall constitute a debt due to the State and may be recovered by a civil action brought by the Service.

(2) Where any tax has been short-levied or erroneously repaid, the person 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.

43 Investigation of Offences

(1) The Service shall take all necessary measures to assist any relevant law enforcement agency in the investigation of any offence under this Bill.

(2) The Service shall have the power to investigate or cause investigation to be conducted to ascertain the violation of any tax law, whether or not such violation has been reported to the Service.

(3) In conducting any investigation under Subclause (2) of this Clause, the Service may cause investigation to be conducted into the property of any person if it appears to the Service that the lifestyle of the person and extent of his properties are not justified by his declared source of income.

(4) Where any investigation under this Clause 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 and the Attorney-General of the State for the purpose of further investigation or prosecution.

44 Inter-Agency Cooperation in Enforcement of Tax Laws Reward and Privileges 45 of Non-Employee Informants

(1) The Service may co-opt the assistance and co-operation of any law enforcement agency in the discharge of its duties under this Bill.

(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.

(1) The Service may, with approval of the Board, reward any person, not employed in the Service, in respect of any information that may be of assistance to the Service in the performance of its duties 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 Board.

(2) The identity of the person who gave information to the Service or Board shall be dealt with in accordance with the provisions of this Bill with regard to confidential information.

46 Persons Under the Presumptive Tax Regime

Notwithstanding any of the provisions of this Law, where for all practical purposes the income of the taxpayer cannot be ascertained or financial records are not kept in such manner as would enable proper assessment, then such a taxpayer shall be assessed on such terms and conditions as the Board may prescribe, having regard to the following bands: Micro, Small, and Medium Scale businesses based on their level of activities.

47 Presumptive Tax Registration

the Presumptive Tax Regime shall be adminis- tered by the Service using the Tax Registration Form in the Third Schedule and Tax Returns Form in the Fourth Schedule of this Bill on respective persons on an annual basis.

48 Presumptive Tax Returns

Persons operating under the Presumptive Tax Regime are to file Returns on or before 90 days from the commencement of every year.

49 Tax Payment

(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.

(2) The mode and procedures for payment of the tax shall be in the manner prescribed by the Board by an order in the Gazette.

(3) Upon payment of all taxes due, the taxable person shall be issued a Tax Clearance Certificate.

50 Duty to file returns and power of the service

(1) It shall be the duty of the taxable person to file his returns annually, but the Service shall enquire from the person with a view to obtaining relevant information on the nature and level of business carried out.

(2) Pursuant to the outcome of Subclause (1)of this Clause, the Service shall determine the band the taxable person belongs to.

51 Rebate for prompt filing

A taxable person who keeps up to date records and files a returns within specify period shall be granted a rebate of one percent of the tax payable.

[51a] Contested assessment

Any taxable person that contests the band or assessment arrived at may file an Objection to the Service stating clearly the grounds within 15 days of the receipt of the assessment.

52 Exit Rules

(1) The Service shall encourage taxable persons 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 the Presumptive Tax Regime 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 have been assessed other than under the Presumptive Tax Regime, such taxable person shall be assessed as appropriate.

53 Property Assessment

(1) The Commissioner responsible for land matters shall undertake or cause to be undertaken an assessment of chargeable properties in such areas of the State as the Commissioner may designate by Order in the Gazette.

(2) For the purpose of Subclause (1) of this Clause, the Commissioner responsible for land matters may appoint Property Identification Officers, qualified Assessors, Valuers and other persons as he may consider necessary.

(3) For the purpose of carrying out the identification or assessment of a property, any person appointed pursuant to Subclause (2) of this Clause 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;

(b) request documents or other information to be produced to the identification officer or assessor;

(d) make copies of documents necessary for the inspection.

54 Authority to assess all taxes; no road blocks, etc

(1) All revenue shall be assessed by the Service in consultation with 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 of collecting any revenue.

55 Service of Notices of Assessment, etc List of taxable persons 56 assessed and served with notices

(1) In the case of any revenue that requires assessments, the Service 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. The Service 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 revenue assessed, date of service and any other relevant information.

(2) The Service shall allow until the 31st of January for taxable persons to pay voluntarily and thereafter the Service shall proceed to assess every other person chargeable with payment of any revenue after 31st January.

(3) Notwithstanding the provisions of this Clause, the Service may assess and serve Notice of Assessment before 31st of January if the Service considers the assessment to be necessary.

57 Single Demand Notice Revision of Assessment 58

The Service shall issue Notice(s) in respect of Taxes, Levies, Fees, Charges and Rates as listed in the First Schedule to this Bill. Where a person is liable to two or more of the Scheduled Taxes, Levies, Fees, Charges or Rates in any year of assessment, the Service shall serve a Single Demand Notice indicating the amount due on each of the revenue items.

(1) If any person disputes an assessment, he may within thirty days from the date of service of the Notice of Assessment apply to the Service by Notice of Objection in writing to review and revise the assessment and such application shall state the grounds of objection to the assessment made.

(2) On receipt of a Notice of Objection, the Service may require the person giving the notice to furnish such particulars and to 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 objection, to attend an examination.

(3) In the event of any person who has objected to an assessment agreeing 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 revision under the provisions of this Clause fails to agree with the Service on the amount of the 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 judgment, determine and give Notice of the Revised Assessment and of the tax payable together with Notice of Refusal to amend the Revised Assessment and, wherever necessary, any reference in this Bill 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 proviso.

59 Notice of Amended Assessment or Refusal to Amend

The Service 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.

PART VII DESIGNATION OF COURTS

60 Designation of Court for adjudication of revenue matters

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.

61 Appeals to the Tax Appeal Committee, etc

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 Refusal of the Service to amend the assessment as desired.

62 Appeal to Tax Appeal Committee

Where the taxable person is not satisfied with the decision of the Service, such person may appeal to the Committee.

PART VIII OFFENCES AND PENAL PROVISIONS

63 Sanctions and Penalties

A taxable person under the Presumptive Tax Regime who fails or neglects to make payment of the tax due shall be liable to pay a sum equal to 5% of the tax due as penalty.

64 Penalties

(1) If a Collecting Agent fails to file a report and remit taxes collected within the time allowed by Clause 84 (2) of this Bill, that Agent shall, in addition to interest payable under Clause 86 of this Bill, pay a penalty of ten per cent of the amount of tax due.

(2) Any Director, Manager, Officer, Agent or Employee of the Collecting Agent who fails to comply with the provisions of this Bill, shall be guilty of an offence and liable on conviction to a penalty of six months imprisonment or a fine of One Million Naira (1,000,000.00) or both.

65 Penalty for general offences

(1) A person who contravenes any of the provisions of this Bill or any Regulation made thereunder commits an offence and, where no specific penalty is provided shall be liable on conviction to a Fine of not less than N50,000.00 (Fifty Thousand Naira) but not more than N10,000,000.00 (Ten Million Naira) or Imprisonment for a term of not less than 6 months but not exceeding 3 years or to both such Fine and Imprisonment.

(2) Where an offence under this Bill is committed by a Body Corporate or Firm or other Incorporated Trustees or other similar Association of individuals,

(a) every Director, Manager, Secretary or other similar Officer of the Body Corporate; or

(b) every Partner of the Firm; or

(d) every person purporting to act in any management capacity in such body Corporate or Firm or Incorporated Trustee or similar Association of individuals, commits an offence and is liable to be proceeded against and punished for the offence under sub-Clause (1) hereof in 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.

66 Failure to attend to a Notice, etc

A person who:

(a) fails to comply with a requirement or notice served on him by the Service under this Bill; or

(b) without sufficient cause fails to comply with any notice or summons served on him in respect of any proceeding of the Service or that of the Tax Appeals Committee for considering a Notice of Objection or an appeal by that person, as the case may be,

commits an offence and is liable on conviction to a Fine of N50,000.00 (Fifty Thousand Naira) or to a term of Imprisonment not exceeding 3 months or to both such Fine and Imprisonment.

67 Penalty for making incorrect Returns, etc

A person who does, makes or gives, as applicable:

(a) an incorrect return or statement by omitting or understating any income chargeable to tax under this Bill, or

(b) any incorrect information in relation to any matter or thing affecting the liability to tax of any taxable person, commits an offence and is liable on conviction to a Fine of N200,000 (Two Hundred Thousand Naira) and twice the amount of the tax which has been undercharged in consequence of such incorrect return or information, or would have been so undercharged if the return or information had been accepted as correct.

68 False Statements and Returns

A person who:

(a) for the purpose of obtaining any Deduction, Set-off, Relief or Repayment in respect of tax for himself or any other person, or who in any Statement or Returns, Account or Particulars made or furnished with reference to tax, knowingly makes any false Statement or False Representation; or

(b) aids, abets, assists, counsels, incites or induces any other person to:

(i) make or deliver any false Statement or Returns under this Bill; or

(ii) keep or prepare any false accounts or particulars concerning any income on which tax is payable under this Bill,

(iii) unlawfully refuse or neglect to pay tax,

commits an offence and is liable on conviction to a Fine of N200,000.00 (Two Hundred Thousand Naira) and 100% of the amount of tax unpaid or to Imprisonment for a term not exceeding 5 years or to both such Fine and Imprisonment.

69 Abuse of power, Corruption, etc

A person who:

(a) being a person appointed for the due administration of this Bill or employed in connection with the assessment or collection of tax or any other revenue who:

(i) demands from any person an amount in excess of the authorized assessment of the tax or any other revenue;

(ii) withholds, for his own use or otherwise, any portion of the amount of tax or any other revenue collected or received or any money accruable to the Service;

(iii) renders a false Return, whether orally or in writing, of the amount of tax or any other revenue collected or received by him; or

(iv) defrauds any person, embezzles any money, or otherwise uses his position to deal wrongly with any money accruable to the Service;

(b) collects or attempts to collect tax or any other revenue without being authorized under this Bill;

(d) compromises on the assessment or collection of any tax or any other revenue,

commits an offence and is liable on conviction to a Fine equivalent to 200 percent of the sum in question or to Imprisonment for a term of 3 years or both.

70 Failure to remit tax

If a person obliged to deduct any tax under this Bill or any other applicable law fails to deduct or having deducted fails to pay or remit to the Service within 30 days from the date the amount was deducted or the time the duty to deduct arose, such a person commits an offence and shall on conviction be liable to pay the tax withheld or not remitted in addition to a penalty of 10 per cent of the tax withheld or not remitted per annum and interest at five percentage points above the prevailing Central Bank of Nigeria Monetary Policy Rate.

71 Failure to pay full rate of assessed tax or levy

Unless otherwise provided in this Bill, a person who fails to pay in full any tax, levy, rate, charge or other revenue due to the State or a Local Government Council commits an offence and is liable upon conviction to a Fine of 50% of the total amount of revenue which was due and payable or to Imprisonment for 18 months or to both such Fine and Imprisonment.

72 Falsification of documents

A person who:

(a) counterfeits or falsifies any document which is required by or for the transaction of any business under this Bill or any Law being administered by the Service;

(b) knowingly accepts, receives or uses any document so counterfeited or falsified;

(d) counterfeits any seal, signature, initial or other mark used by any Officer for the verification of such a purpose relating to tax; or

(e) initiates, connives or participates in the commission of any of the offences in paragraphs (a) to (d) of this Clause,

commits an offence and is liable on conviction to a Fine of N500,000.00 (Five Hundred Thousand Naira)or to imprisonment for a term of 3 years or both.

73 Obstruction of staff in the performance of their duty

A person who:

(a) obstructs, hinders, molests or assaults any person or authorized officer in the function or the exercise of any power under this Bill,

(b) does anything which impedes or is intended to prevent the carrying out of any search, seizure, removal or distrain;

(c) rescues, damages or destroys anything so 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 is liable on conviction to a Fine not exceeding N200,000 (Two Hundred Thousand Naira) or Imprisonment for a term not exceeding 3 years or both.

74 Use of weapon to cause injury to staff of the Service

(1) A person who, in the commission of any offence under this Bill, is armed with any offensive weapon commits an offence and is liable on conviction to Imprisonment for a term of 3 years.

(2) A person who, while armed with an offensive weapon, causes injury to any Officer or authorized Officer of the Service in the performance of his function under this Bill,

commits an offence and is liable on conviction to Imprisonment for a term of 5 years.

75 Connivance

A person who connives with one or more persons for the purpose of contravening any of the provisions of this Bill, commits an offence and is liable on conviction to Imprisonment for a term of 1 year.

76 Impersonation Regulations Prescribing 77 Procedure

(1) A person who, not being a revenue collector in the employment of the Service, holds himself out as a tax Officer or revenue collector and attempts to collect or collects any revenue due to the State or a Local Government Council, commits an offence and is liable on conviction to a Fine of N250,000.00 (Two Hundred and Fifty Thousand Naira or Imprisonment for 3 years or both and any amount collected by him shall be forfeited to the State or the relevant Local Government Council. Subject to the approval of the State House of Assembly, the Commissioner responsible for Finance may by Order in the Gazette, make regulations generally for carrying into effect the purpose of Clauses 64 – 74 of this Bill.

(2) If for the purpose of obtaining admission to any building or other place or for 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, not being an authorized 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 Nl00,000.00 or to Imprisonment for a term of 2 years.

PART IX POWER TO MAKE REGULATIONS

78 Regulations

The Board 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 Clauses 75 – 82 of this Bill.

79 Power to make Regulations

The Board may, on the advice of the Service, make Regulations by notice in the Official Gazette for carrying into effect the provisions of this Bill and for the due administration of its provisions and may in particular, make Regulations:

(a) prescribing the forms for returns and other information required under this Bill or any other Law;

(b) prescribing the procedure for obtaining any information required under this Bill or any other Law; and

PART X TAX ON GOODS, SERVICES, HOTELS, RESTAURANT, ETC

80 Imposition of goods and services tax

(1) A tax is hereby imposed on any person (referred to in this Bill as "the 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 centre; or

(b) purchases consumable goods or services in any restaurant in Plateau State whether or not located within a hotel.

(2) The amount to which this tax applies shall be the total cost of facilities, consumable goods or personal services supplied to a consumer in, by or on behalf of the Hotel, Restaurant or Events Centre.

81 Rate of Tax

The rate of tax imposed by this Bill shall be five per cent of the total bill issued to the consumer, excluding Value Added Tax.

82 Collection Agent

A person owning, managing or controlling any business or supplying any goods or services chargeable under Clause 80 of this Bill (referred to in this Bill as the "Collecting Agent") shall collect for and on behalf of the State, the tax imposed by this Bill based on the total amount charged or payable by the consumer in accordance with the provisions of Clause 81 of this Bill.

83 Registration of hotels, etc Report and remittance 84

(1) Any Hotel, Restaurant, Event Centre or other business affected by this Bill shall, within thirty (30) days of the commencement of this Bill or upon commencement of business, whichever is earlier, register with the Service for the purpose of this Bill.

(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, Agency, Parastatals or Local Government Authorities.

(1) Every Collecting Agent shall:

(a) keep, maintain and preserve such records, books and accounts in respect of all transactions chargeable under Clause 81 of this Bill as the Service may prescribe and shall enter regular accounts of the tax collected from day to day;

(b) subject to the provisions of Subclause (3) of this Clause, 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 transactions 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 Bill are due and payable on or before the last working day 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 transactions, goods and services.

85 Payment of Estimated Amount

Where a Collecting Agent fails to make a return or remittance as required by the provisions of this Bill 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 Service within 21 days of the date of service of the Order.

86 Interest on late remittance

All taxes that are not remitted to the accounts designated by the Service within the time allowed, shall in addition to other penalties prescribed by this Bill, bear interest at the rate of five per cent per annum above the prevailing Central Bank of Nigeria Monetary Policy Rate as determined at the time of actual remittance.

PART XI POWER OF ENTRY, INSPECTION AND SEIZURE

87 Power to enter premises, inspect and seize

(1) Any Tax Officer armed with the Warrant issued by a Court of competent jurisdic- tion and accompanied by a number of law enforcement officers as 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 extracts including digital copies from any book, record, document or computer, regardless of the medium used for their storage or maintenance;

(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; and

(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 Clause except by a person of the same gender.

88 Access to Reports and Books

An officer of the Service:

(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 Bill 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 purpose of verifying facts necessary to determine the amount due and payable to the Government under this Bill.

89 Access to Property and Records

(1) An authorized officer of the Service shall, between the hours of 9 a.m. and 4 p.m. have free access to all lands, buildings and places and to all books 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 book, or document 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 Law or enactment he is empowered to administer or for the purpose of carrying out any other function lawfully conferred on the Board, or considered likely to provide any information otherwise required for the purpose of any of those enactments or any of those functions and may, without fee or reward, make any extract from or copies of such books or documents.

(2) Where the hard copies of any of the books or documents mentioned in Subclause (1) of this Clause 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 used to access the stored documents on the media in order to prevent the accidental or intentional destruction, removal or alteration of evidence in the investigation of criminal proceedings.

(3) Where the Service is able to obtain, in place of taking physical possession of such equipment, computer or storage media under Subclause (2) of this Clause and the Service possesses the ability, equipment and computer software to make exact duplicate copies of all information stored on the computer hard drive and preserve all the information exactly as it is on the original computer, the Service shall make such a copy and use it as digital evidence during any investigation or criminal proceedings.

(4) The occupier of a land or building or place that is entered or proposed to be entered by an authorized officer shall:

(a) provide the officer with all reasonable assistance for the effective exercise of powers conferred by this Bill; and

(b) answer questions relating to the effective exercise of the powers orally or, if required by the officer, in writing or by statutory declaration.

(5) Notwithstanding Subclause (1) of this Clause, 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 Subclause (6) of this Clause.

(6) If the Chairman of the Board, on written application, is satisfied that the exercise by an authorized officer of his functions under this Clause 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 Subclause (6) of this Clause shall:

(a) be in the Form prescribed by the Board as specified in the Sixth Schedule to this Bill;

(b) be directed to a named Officer of the Service;

(c) be valid for a period of 3 months from the date of its issue or such lesser period as the Chairman considers appropriate; and

(d) notwithstanding paragraphs (b) and (c) of this Clause, be renewable by the Chairman on application.

(8) Every Officer exercising the power of entry conferred by an Authorization issued under Subclause (6) of this Clause 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.

90 Reproduction of Books, Documents And Records

(1) An Officer of the Service authorized by the Chairman may Remove Records, Books or Documents accessed under Clause 33 of this Bill to make copies.

(2) After copies have been made, the books and documents so removed shall be returned as soon as practicable.

(3) A copy of a Book or Document or digital evidence certified by or on behalf of the Chairman is admissible in evidence in Court as if it were the original.

(4) The owner of a Book or Document that is removed under this Clause may at his expense inspect and obtain a copy of the Book or Document at the time it is being moved or at a reasonable time thereafter.

PART XII LEGAL PROCEEDINGS

91 Immunity of the Officers of the Service

An officer of the Board, the Service or of any other authority in the State shall not be liable in any civil action or proceedings for any act or omission done by him in good faith in the performance of his duties or exercise of the powers conferred upon him under this Bill or any other Law.

92 Confidentiality of Documents

(1) All information and documents supplied or produced pursuant to any requirement of this Bill or any other Legislation being implemented by the Service shall be treated as confidential.

(2) Except as otherwise provided under this Law or as otherwise authorized by the Governor or Executive Chairman of the Service, any member or former member of the Board or any employee or former employee of the Service or of the State who, without lawful justification, 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 N200,000:00 or to imprisonment for 3 years or both.

93 Legal representation

(1) The Legal Adviser and any other Legal Officer of the Service may 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.

(2) Notwithstanding the provisions of Subclause (1) of this Clause, the Service may engage the services of a private Legal Practitioner to represent it or any of its officials or its duly authorized representative or agent sued in connection with the performance of his duties:

Provided that such Legal Practitioner shall be paid such professional fees or honorarium, as the case may be, as may be determined by the Service, subject to the approval of the Governor.

94 Power to compound offences

(1) The Service may, with the approval of the Attorney- General compound any offence under this Bill by accepting a sum of money not exceeding the maximum Fine specified for the offence.

(2) The Service shall issue a treasury receipt for any money received under Subclause (1) of this Clause.

95 Effect of institution of proceedings, etc

The institution of proceedings for or the imposi- tion of a Penalty, Fine or term of Imprisonment under this Bill shall not relieve any person from liability to payment of any tax for which he is or may become liable or chargeable.

96 Limitation of Action

(1) Subject to the provisions of this Bill, the provisions of the Public Officers Protection Act shall apply in relation to any suit instituted against any member, officer or employee of the Service or member of the Board for anything done under the lawful authority of this Bill.

(2) No suit against the Service, the Board, the Executive Chairman or a member of the Board or any employee of the Service for any act done in pursuance or execution of this Bill or any other Law or Enactment, or of any public duty or authority in respect of any alleged neglect or default in the execution of this Bill or any other law or enactment, duty or authority, shall lie or be instituted in any court of competent jurisdiction unless it is commenced:

(a) within 3 months after the act, neglect or default complained of;

(b) in the case of a continuation of damage or injury, within 6 months next after the ceasing thereof.

97 Service of documents Execution or attachment

A notice, summons or other document required or authorized to be served on the Board or the Service under the provisions of this Bill or any other Law may be served by delivering it to the Executive Chairman or any principal Officer of the Board or the Service at the principal office of the Service. 98 (1) Without prejudice to the provisions of the Sheriff and Civil Process Act, in any action or suit against the Service, no execution or attachment process in the nature thereof shall be issued against the Service unless not less than 3 months Notice of the Intention to Execute or Attach has been given to the Service.

(2) Any sum of money which by the judgment of any court has been awarded against the Service shall be, subject to any direction given by the court, where no notice of appeal against the judgment has been given, be paid from the funds of the Service.

99 Indemnity

A member of the Board, the Executive Chairman or any officer 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 the Executive Chairman or member of the Board or Officer or other employee of the Service.

100 Application of statute of limitation

Notwithstanding the provisions of any other State Law to the contrary, no statute of Limitation shall apply to any matter brought before the Committee or the High Court in respect of revenue matters.

PART XIII MISCELLANEOUS

101 Mode of payment and prohibitions

(1) Except as otherwise expressly provided in any Law, any revenue due to any authority in the State shall never be payable or collected in cash by any person or authority, but only by Bank Draft, Electronic Debit or Credit Card, Point-of-Sales Terminal or Money Transfer into the bank account of the Service, and any other electronic means approved by the Board for such purpose.

(2) The Service may deploy its staff to Ministries, Departments, Agencies, etcetera as Desk Revenue Officers who shall be responsible for the collection of revenue, issuance of automated receipts and remittance of the revenue so collected.

(3) Any person who obstructs, hinders or interferes with the performance of the functions of the Desk Revenue Officers commits an offence and shall be liable on conviction to six months imprisonment or a fine of Fifty Thousand Naira or both.

102 Rebate for prompt Filing

A taxable person who keeps up to date records and files a Return within the specified period shall be granted a rebate of 1% of the tax payable.

103 Land use charge

(1) Subject to the provisions of this Bill, 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.

104 Property liable to charge

Land Use Charge shall be payable in respect of any property that is not exempted under this Bill.

105 Persons liable to pay Charge

The owner of the title to the property shall be liable to pay Land Use Charge in respect of any chargeable property.

106 Value for annual Charge rate

The Land Use Charge payable for any property under this Bill shall be as specified in the relevant Schedule to this Bill, and where no provision is made, the Commissioner responsible for land matters in consultation with the Service shall determine the appropriate rates payable.

107 Exemption from Land Use charge

(1) 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 for public worship or religious education;

(b) cemeteries and burial grounds other than those owned by private persons for profit;

(c) a recognized and registered institution or educational institute certified by the Commissioner responsible for matters of finance 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; and

(f) all palaces of graded Traditional Rulers in the State.

108 Loss of Exemption

(1) An exempted property 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 ownership of the property changes to one that 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.

109 Land use Charge Demand Notice

1. The Service shall cause to be issued in each financial year a Land Use Charge Demand Notice with respect to every chargeable property that has been assessed in accordance with this Bill.

(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 Commissioner responsible for land matters 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.

110 Appeals to TAC and conditions

(1) A taxable person liable to pay Land Use Charge may appeal to the Tax Appeal Committee.

(2) An appeal shall not lie unless:

(a) notice is given in the prescribed manner to the Board;

(b) the prescribed fee is paid to the Tax Appeal Committee;

(i) 50% of the amount of the assessed Land Use Charge being disputed is deposited directly into the designated State Government Account;

(ii) the appellant has produced to the Tax Appeal Committee the receipt for the payment of the amount from the bank and such receipt has been confirmed by the Commissioner for Finance as valid.

111 Land Use Charge Collection Account

(1) The Commissioner responsible for Finance shall cause an account to be opened to be known as the Land Use Charge Collection Account, consisting of all Land Use Charge payments deposited in each designated bank in accordance with this Bill.

(2) At the beginning of each month, the Service shall furnish the Commissioner for Finance the total amount of Land Use Charge payments on deposit in the Account.

(3) The Service shall, not later than ten (10) days after a meeting of the State Joint Local Government Account Committee, pay to each Local Government Council in the State its share of the Land Use Charge collected and standing on deposit in the Land Use Charge Collection Account.

(4) The share to be paid by the Service to each Local Government Council shall be such percentage of the Net Land Use Charge on deposit at the end of each month with 40% due to the State and 60% to the Local Government Areas or such other formula as may be approved by a resolution of the State House of Assembly.

112 Tax collection on determination or transfer of business

(1) When a hotel, restaurant, event centre or other facility covered by this Bill is sold or otherwise disposed of by the Collecting Agent, the Transferee shall withhold such amount of the purchase price or other consideration as is sufficient to offset all payments already due to the Service under the provisions of this Bill, unless the Transferor has first provided a receipt issued by the Service showing that the amount due at the date of transfer had been paid or that no amount was due.

(2) A Transferee of a chargeable facility who fails to comply with the provisions of Subclause (1) of this Clause shall be liable to pay the amount due to the accounts designated by the Service and the provisions of Clauses 84 and 85 of this Bill shall apply as if he was operating the business at the time the payments were due.

(3) The Transferee of a chargeable facility may request from the Service a Certificate stating that no tax is due or stating the amount of tax due from the facility at the date of transfer.

(4) In the case of a request made under Subclause (3) of this Clause, the Service shall issue the certificate within thirty (30) days of receiving the request or within thirty (30) days after the day on which the relevant record of the business is made available for audit, whichever is later, but in either event, the Service shall issue the Certificate within sixty (60) days after the date of request.

(5) In the absence of willful concealment or fraud, the period of limitation during which the Service may assess tax against a Transferor under this Clause is four (4) years from the date when the Transferor disposes the chargeable facility or when a determination is made against the Transferor, whichever event occurs later.

113 Information on collectable revenue, complaint office, etc

(1) From the commencement of this Bill, no revenue shall be payable to the State except those contained in Schedule 1 hereto or any official Notice or Gazette.

(2) Each Ministry, Department or Agency shall display at a conspicuous place in all the revenue offices, a chart showing the approved collectable revenue and the 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 complaints.

114 Sole Authority to collect taxes, etc

(1) The Service or any person authorized by it in writing, shall be the Sole Authority to collect and account for all Taxes, Levies, Fees, Charges and Rates accruable to the State as specified in the First Schedule in this Bill.

(2) The Local Government shall be the sole authority to collect and account for all taxes, fees, charges and rates accruable to Local Governments in Urban, Semi Urban and Rural areas of the State as specified in the Seventh Schedule to this Bill.

(3) Notwithstanding the provision of subclause 2 of this Clause, a Local Government may in writing request the Service to collect and remit to such Local Government making the request taxes, levies, fees, charges and rate as specified in the Seventh Schedule in this Bill.

(4) No Local Government shall engage the services of consultants in the collection and remittance of taxes, levies, fees, charges and rates accruable to it as specified in the Seventh Schedule of this Bill.

115 Payment due dates

Unless payment due dates are specified in another Law, all persons to whom this Bill applies shall pay to the Service all taxes, levies, fees, charges and rates as prescribed in the First Schedule to this Bill:

(a) within sixty (60) days after the service of an Assessment/Demand Notice on him, in respect of amounts due to be paid annually;

(b) within five (5) days from the beginning of every month, in respect of amounts due to be paid monthly; and

116 Power to review revenue rates

(1) The Governor may, subject to the prior approval of the House of Assembly, review the revenue rates in the Schedule(s) to this Bill 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 Court Rules of Plateau State.

117 Errors and defects in Assessment and Notice

No Assessment, Warrant, Notice or other procee- dings made in accordance with the provisions of this Bill 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 Bill or other applicable Law.

118 Excess payment

(1) After auditing, the Service may return to the tax payer such 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.

119 Failure to provide full information in respect of profits, etc

(1) For the purpose of obtaining full informa- tion in respect of the profits or income of 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;

(b) appear personally before an Officer of the Service for examination with respect to any matter relating to profits or income;

(c) produce or cause to be produced for examination, Books, Documents, Electronic Devices, 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 orally or in writing any other information including a name and address specified in such notice.

(2) For the purpose of paragraphs (a) to (d) of Subclause (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 Service 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 Subclause (1), without giving any of the required notices set out in this Clause.

(3) A person who contravenes the provisions of this Clause 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 Clause or any other provisions of this Bill shall not be construed as precluding the Service from verifying by audit or investigation 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.

(5) Any person may apply in writing to the Service for extension of the time within which to comply with the provisions of this Clause, provided that the person: makes the application before the expiration of the time stipulated in the Clause for making the returns; and shows good cause for his inability to comply with this provision.

(6) If the Service is satisfied with the cause shown in the Application, it may in writing grant the extension of the time or limit the time as it may consider appropriate.

120 Information to be delivered in respect of taxable persons

(1) Without prejudice to Clause 28 of this Law, the Service may, for the purpose of obtaining information relating to taxation, give Notice to any person, including a person engaged in banking business in Nigeria, to provide within the time stipulated in the notice, such information in respect of a taxable person as the Service may specify in the Notice.

(2) Any person who contravenes the provisions of this Clause commits an offence and shall be liable on conviction to a fine of Five Hundred Thousand Naira (N500,000.00) in the 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 of Five years or to both such Fine and Imprisonment.

121 Conformity with Tax Laws

(1) Notwithstanding the provisions of this Law, the relevant provisions of all 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, Capital Gains Tax Act, Stamp Duties Act and other relevant Acts of the National Assembly.

(2) Any Ministry, Department or Agency which immediately before the commencement of this Bill, is vested with the power by virtue of any Law or Instrument to administer or collect any Tax, Non-tax Revenue or Levies imposed by and accruable to the State Government shall cease to exercise such power and the power to administer and collect the Taxes, Non-tax Revenue and Levies shall vest exclusively in the Service.

(3) The relevant provisions of all existing enactments including but not limited to the Schedules to this Bill shall be read with such modifications as to bring them into conformity with the provisions of this Bill.

(4) If the provisions of any other State Law for the charging and collection of revenue are inconsistent with the provisions of this Bill, the provisions of this Bill shall prevail and the provisions of that Law shall, to the extent of their inconsistency, be void.

(5) The provisions of the Schedules hereto are an integral part of this Bill and shall be read, construed and enforced accordingly.

122 Compliance with Governor's directives

(1) The Governor may issue directives of general or specific nature to the Board or the Service as may be deemed necessary for the proper implementation of this Bill and the Board or Service, as the case may be, shall comply therewith, provided the said directives do not conflict with any of the provisions of this Bill.

(2) The Governor shall not give any directive, order or instruction in respect of any particular person which would have the effect of requiring the Board to increase or decrease any assessment of tax made or to be made or any relief given or to be given or to defer the collection of any tax or judgment debt due, or which would have the effect of initiating, forbidding the initiation of, withdrawing or altering the normal course of any proceeding whether Civil or Criminal relating either to the recovery of any tax or to any offence under this Bill or any other Tax Legislation.

(3) In any proceeding, whether civil or criminal under this Bill or any laws administered by the Service, any act, matter or thing done by the Service or the Board in pursuance of the said laws shall not be subject to challenge on the ground that such act, matter or thing was not or was not proved to be in accordance with any directive given by the Governor.

123 Confidentiality

(1) Every person having any official duty or being employed in the administration of this Bill shall regard and deal with all documents, information, returns, assessment list and copies of such list relating to the income, profits or items of profits, tax matters, assessments and liabilities of any individual or company, as secret and treat them with the utmost confidentiality and good faith.

(2) Every person having possession of or control over any document, information, returns of assessment, lists or copies of such relating to the tax matters, assessments and liabilities, income and profits or losses of any person who at any time communicates or attempts to communicate such information or anything contained in such documents, returns, lists or copies to any other person:

(a) other than a person to whom he is authorized by the Executive Chairman to communicate it;

(b) otherwise than for the purpose of this Bill or of any other enactment, commits an offence under this Bill.

(3) No person appointed or employed under this Bill 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 prosecution, 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 Clause shall not prevent the disclosure to the authorized officers of the Government of that county of such facts as may be necessary to enable the proper relief to be given in cases where such is claimed from tax in Nigeria or from income tax in that country.

(5) Where an 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 or avoidance of tax, the obligation as to secrecy imposed by this Clause shall not prevent the disclosure of such information to the authorized officers of the Government of such country.

124 Delegation of power

(1) A power conferred and any duty imposed upon the Board or Service may be exercised or performed by the Board or Service or by an Officer authorized generally or specifically in that behalf by the Board or the Service.

(2) Notwithstanding the provisions of Subclause (1) of this Clause, the Board or the Service may, at any time and at its discretion, reverse or otherwise modify the decision of any Officer, affecting any tax or taxation income, which is inconsistent with the provisions of this Bill and the reversal or modification of the decision by the Board or 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 any approved Committee of the Board or the Service shall not be treated as an Order, Ruling or Directive of the Board or the Service, until the Order, Ruling or Directive has been ratified by the Board or the Service.

[125] Signature of the Executive Chairman

Anything done or required to be done by the the Service or the Board in pursuance of any of its powers or duties under this Bill or any other Law may be signed under the hand of the Executive Chairman or an Officer who has been authorized by the Service or the Board to do so.

126 Imposition of surcharge

(1) If any officer or former officer of the Service:

(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, security, store or other property of the Service;

(d) fails to make any payment, or is responsible for any delay in the payment of money of the Service to any person to whom such payment is due under any contract, agreement or arrangement entered into between that person and the Service; or

(e) without a satisfactory explanation given 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 of records, or failure to make payment or delay in making payment, the Service may surcharge the said officer such sum as it deems fit.

(2) Any action taken under Subclause (1) of this Clause shall be subject to the approval of the Board and when such approval is obtained, the Executive Chairman shall notify the person surcharged under this Clause.

(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 have been made.

(4) The amount of any surcharge imposed under Subclause(1) of this Clause and not withdrawn under Subclause (3) of this Clause shall be a debt due to the Service from the person against whom the surcharge is imposed and may be recovered in any Court by a suit initiated by the Service for its recovery and may also be recovered by deduction from the salary or other emoluments of the person surcharged if the Board so directs.

127 Repeal

The Revenue Law 2009 is hereby repealed.

First Schedule Section 5

Taxes, Levies, Fees, Charges and Rates to be collected by the State Government

(1) Personal Income Tax – Collectible by the Plateau State Internal Revenue Service

(a) Direct Tax (Self-Employed)

Payable annually on chargeable income (total income less allowable deductions) at the rates listed in the Sixth Schedule, Personal Income Tax (Amendment) Act 2011.

(b) PAYE (Pay-As-You-Earn)

Payable by employers in respect of deductions from emoluments paid to employees at rates specified by the Service that are designed to ensure that the aggregate amount of such deductions during a year equates with the annual amount payable using the rates specified in (a) above - Clause 81 of the Personal Income Tax (Amendment) Act 2011 and the Operation of the Pay As You Earn (PAYE) Scheme Regulations refer.

(2) Withholding Tax (Individuals Only)

(a) Withholding Tax on Rents

Payable by organizations paying rent to individuals at the rate specified in Clause 69 (2) of the Personal Income Tax Act CAP P8 LFN 2004.

(b) Withholding Tax on Interest

Payable by organizations paying interest to individuals at the rate specified in Clause 70 (2) of the Personal Income Tax Act CAP P8 LFN 2004, this being the finally ability for personal income tax on that income.

Payable by organizations paying royalties to individuals at the rate specified in Clause 70 (2) of the Personal Income Tax Act CAP P8 LFN 2004, this being the finally ability for personal income tax on that income.

(d) Withholding Tax on Dividends

Payable by companies paying dividends to individuals at the rate specified in Clause 71 (2) of the Personal Income Tax Act CAP P8 LFN 2004 this being the finally ability for personal income tax on that income.

(e) Withholding Tax on Director's Fees

Payable by payers of director's fees at the rate specified in Clause 72 (2) of the Personal Income Tax Act CAP P8 LFN 2004

(f) Withholding Tax on Payments in Relation to Selected Activities, Services and Commissions payable on certain payments under the Personal Income Tax (Rate, etc. of Tax Deducted at Source (Withholding Tax) Regulations 1997

(3) Capital Gains Tax (Individuals Only)

Payable on individuals making chargeable gains (after allowable deductions) at the rate specified in Clause 2 (l) of the Capital Gains Tax Act 1967.

(4) Stamp Duties on Instruments Executed by Individuals

Payable on selected instruments listed, and using the rates shown, in the Schedule to the Stamp Duties Act 1939.

NOTE: The rates for the above four revenue types are contained in the Federal laws and Regulations noted above. If those Federal Laws and Regulations are amended, the authority for the Service to collect such revenues under this Bill will also be similarly amended.

(5) Hotel Occupancy and Restaurant Consumption Tax

Imposed on goods and services consumed in hotel and events centres within Plateau State, which shall be imposed on any person who pays for the use or possession or for the right to the use or possession of any hotel, hotel facility or event centre or purchase consumable goods or services in any restaurant whether or not located within a hotel in Plateau State.

(6) Land Use Charge

A land based charge, payable on all real property situated in the State.

(7) Presumptive Tax

There shall apply to taxable persons where for all practical purposes their income cannot be ascertained or records are not kept in such manner as would enable proper assessment of income.

(8) Road Taxes – Collectible by Plateau State Internal Revenue Service


Category	Capacity of Vehicle	Cost of Plate Number (N)	Vehicle Registration (N)	Vehicle License (N)	Cost of Regt. Book (N)	Amount (N)
A	Above 3.00cc	12,500.00	6,250.00	3,125.00	1,250.00	23,125.00
B	Between2.1– 3.00cc	12,500.00	6,250.00	2,500.00	1,250.00	22,500.00
C	Vehicle up to 1.7cc– 2.00cc	12,500.00	3,125.00	1,875.00	1,250.00	18,750.00
D	Other Vehicle1.2cc– 1.6cc	12,500.00	3,125.00	1,250.00	1,250.00	18,125.00


Category	Capacity of Vehicle	Cost of Plate Number (N)	Vehicle Registration (N)	Vehicle License (N)	Cost of Regt. Book (N)	Amount (N)
A	3.00cc	40,000.00	6,250.00	3,125.00	1,250.00	50,625.00
B	2.00cc	40,000.00	6,250.00	1,875.00	1,250.00	49,365.00
C	1.6cc	40,000.00	3,125.00	1,250.00	1,250.00	45,625.00 )


Category	Capacity of Vehicle	Cost of Plate Number (N)	Vehicle Registration (N)	Vehicle License (N)	Cost of Regt. Book (N)	Amount (N)
A	Above 3.00cc	80,000.00	6,250.00	3,125.00	1,250.00	90,625.00
B	Between 2.1– 3.00cc	80,000.00	6,250.00	2,500.00	1,250.00	90,000.00
C	Vehicle up to 1.7cc– 2.00cc	80,000.00	3,125.00	1,875.00	1,250.00	86,250.00
D	Other Vehicle1.2cc– 1.6cc	80,000.00	3,125.00	1,250.00	1,250.00	85,625.00


Category	Capacity of Vehicle	Cost of Plate Number (N)	Vehicle License (N)	Cost of Regt. Book (N)	Amount (N)
A	Above .00cc	10,000.00	3,125.00	1,250.00	14,375.00
B	Between2.1– 3.00cc	10,000.00	2,500.00	1,250.00	13,750.00
C	Vehicle up to 1.7cc– 2.00cc	10,000.00	1,875.00	1,250.00	13,125.00
D	Other Vehicle 1.2cc– 1.6cc	10,000.00	1,250.00	1,250.00	12,500.00


Category	Capacity of Range	Cost of Plate Number (N)	Vehicle License (N)	Cost of Regt.	Cost of Sticker (N)	Amount (N)
A	Trailer	12,500	8,750.00	1,250.00	2,050.00	30,800.00
B	Tanker and Truck	12,500	6,250.00	1,250.00	1,550.00	27,800.00
C	Tipper and Lorry	12,500	3,750.00	1,250.00	1,550.00	25,300.00
D	Canter	12,500	3,125.00	1,250.00	1,550.00	24,675.00
E	Bus	12,500	3,125.00	1,250.00	750.00	23,875.00
F	Pick Up	12,500	3,125.00	1,250.00	850.00	23,975.00
G	Taxi (Painted)	12,500	1,250.00	1,250.00	750.00	18,875.00
H	Taxi (Unpainted))	12,500	1,250.00	1,250.00	2,550.00	20,675.00


Category	Capacity of Range	Cost of Plate Number (N)	Vehicle License (N)	Cost of Regt. Book (N)	Cost of Sticker (N)	Amount (N)
A	Trailer	10,000.00	8,750.00	1,250.00	1,500.00	21,500.00
B	Tanker and Truck	10,000.00	6,250.00	1,250.00	1,500.00	19,000.00
C	Tipper and Lorry	10,000.00	3,750.00	1,250.00	1,000.00	16,000.00
D	Canter, Bu s& Pick Up	10,000.00	3,125.00	1,250.00	1,000.00	15,375.00
E	Taxi	10,000.00	1,250.00	1,250.00	500.00	13,000.00


Category	Cost of Plate Number (N)	Vehicle Registration (N)	Vehicle License (N)	Cost of Regt. Book (N)	Amount (N)
Bus	40,000.00	6,250.00	NIL	1,250.00	48,750.00
Car A	40,000.00	6,250.00	NIL	1,250.00	47,500.00
Car B	40,000.00	3,125.00	NIL	1,250.00	44,375.00


Category	Cost of Plate Number (N)	Vehicle Registration (N)	Vehicle License (N)	Cost of Regt. Book (N)	Amount (N)
A	15,000.00	6,250.00	NIL	1,250.00	22,500.00
B	15,000.00	3,125.00	NIL	1,250.00	19,375.00
Bus	15,000.00	6,250.00	NIL	1,250.00	22,500.00
Motorcycle	3,000.00	1,250	NIL	1,250.00	5,500.00


Category	Cost of Plate Number (N)	Vehicle Registration (N)	Vehicle License (N)	Cost of Regt. Book (N)	Sticker (N)	Learner's Permit (N)	Reflective Jacket (N)	Amount (N)
Private	3,000.00	1,250.00	625.00	1,250.00	100.00	250.00	nil	6,475.00
Commercial	2,500.00	1,250.00	1,250.00	1,250.00	550.00	500.00	750.00	7,500.00


Cost of Plate Number (N)	Vehicle Registration (N)	Vehicle License (N)	Cost of Regt. Book (N)	Amount (N)
30,000.00	5,000.00	12,000.00	NIL	47,000.00


	Category	Cost of Replacement of Plate Number (N)
A	Fancy	80,000.00
B	Out-of-Series	40,000.00
C	Private	12,500.00
D	Commercial	12,500.00
E	Motorcycle/Tricycle	2,500.00


Type of Vehicle	Amount (N)
Motor Vehicle	2,500.00
Motorcycle/Tricycles	625.00


Type of Vehicle	Amount (N)
Motor Vehicle	6,350.00
Motorcycle	3,000.00


	Urban (N)	Semi-Urban (N)	Rural (N)
1stHour	50.00	20.00	Free
2-4Hours	100.00	50.00	20.00
More than 4Hours	200.00	100.00	50.00

9. BUSINESS PREMISES REGISTRATION FEES


S/n	Revenue Heads	Recommended Rates (N)
S/n	Revenue Heads	Urban Area	Semi-Urban Area	Rural Area
1	Business Premises Registration Fees (assessable by Ministry of Commerce and Industries)	10,000.00 5,000.00 renewal	5,000.00 2,500 renewal	2,000.00 1,000.00 renewal

(1) HOTELS


CATEGORY	A	-	N1,000,000.00 P.A.
CATEGORY	B	-	N500,000.00 P.A.
CATEGORY	C	-	N250,000.00 P.A.
CATEGORY	D	-	N125,000.00 P.A.
CATEGORY	E	-	N100,000.00 P.A.

(2) PRIVATESCHOOLS


CATEGORY	A	-	N200,000.00 P.A.
CATEGORY	B	-	N150,000.00 P.A.
CATEGORY	C	-	N100,000.00 P.A.
CATEGORY	D	-	N50,000.00 P.A.
CATEGORY	E	-	N35,000.00 P.A.


S/n	Name of Institution		Proposed Fees /Rates
1	AGENCY FOR ADULT AND NON-FORMAL EDUCATION DIRECTORATE	Reg. Fee Vocational	N5,000.00
2	AGENCY FOR ADULT AND NON-FORMAL EDUCATION DIRECTORATE	Post-Lit Exams Fee	N500.00
3	AGENCY FOR ADULT AND NON-FORMAL EDUCATION DIRECTORATE	Tuition Fee	N3,000.00
5	AGENCY FOR ADULT AND NON-FORMAL EDUCATION DIRECTORATE	Renewal Fee Voc. Education	N2,500.00
4	AGENCY FOR ADULT AND NON-FORMAL EDUCATION DIRECTORATE	Purchase of Forms	N3,000.00
6	AGENCY FOR ADULT AND NON-FORMAL EDUCATION DIRECTORATE	Education Holiday Classes	N3,000.00


S/n	Name of Institution		Proposed Fees/Rates
1	CIVIL SERVICE COMMISSION	Sales of Application Forms	N 500.00
2	CIVIL SERVICE COMMISSION	Sales of Contract Application Forms	N 5,000.00
3	CIVIL SERVICE COMMISSION	Sales of Transfer Forms	N 2,000.00

COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN


S/n	Name of Institution		Proposed Fees/Rates
1	COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN	Examination Fee	3,000
2	COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN	Tuition Fee	10,000
3	COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN	I.D Cards Fee	1,500
4	COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN	Sports Fee	1,000
5	COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN	Caution Fee	2,000
6	COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN	Acceptance Fee	2,000
7	COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN	Medical Fee	3,000
8	COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN	Carry over Charges	500(per 1)
9	COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN	Sales of Forms	3,000
10	COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN	Students Handbook	2,000
11	COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN	Sales of Employment Forms	1,000
12	COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN	Transcript	5,000
13	COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN	Departmental Charges	3,000
14	COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN	Certificates and Testimonials	3,500
15	COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN	Accommodation Fee	1,000
16	COLLEGE OF HEALTH TECHNOLOGY, PANKSHIN	Miscellaneous	3,500


S/n	Name of Institution		Proposed Fees/Rates
1	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Tuition Fee	N10,000.00
2	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Examination Fee	N5,000.00
3	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Uniforms/Lab. Coat Fee	N6,000.00
4	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Sports/Games Fee	N1,000.00
5	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Sanitation Fee	N1,000.00
6	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Caution Deposit Fee	N1,000.00
7	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Library Fee	N2,000.00
8	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Change of Course Fee	N3,000.00
9	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Clinical Services	N3,000.00
11	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Computer Services	N4,000.00
12	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Students Handbooks	N1,000.00
13	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Students Transcripts	N5,000.00
14	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Practical Booklets	N1,000.00
15	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Carry over Charges	N500.00
16	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Identity Cards	N1,000.00
17	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Certificates/Testimonials	N3,500.00
18	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Union Dues (SUG)	N1,000.00
19	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Hostel Accommodation	N8,000.00
20	COLLEGE OF HEALTH TECHNOLOGY, ZAWAN	Miscellaneous Receipts	N5,000.00


SEMESTER		COURSE INDIGENE	NON-INDIGENE
	CERTIFICATE	N13,000.00	N28,000.00
FIRST	ND	N15,000.00	N30,000.00
FIRST	HND	N18,500.00	N33,000.00
SECOND	CERTIFICATE	N5,500.00	N5,500.00
	ND	N7,500.00	N7,500.00
	HND	N10,500.00	N10,500.00


S/n	Name of Institution		Proposed Fees/Rates
3	JOS MAIN MARKET AUTHORITY	Application/Registration	N 1,500
4	JOS MAIN MARKET AUTHORITY	Adverts	N100,000
6	JOS MAIN MARKET AUTHORITY	Toilets	N20,000
9	JOS MAIN MARKET AUTHORITY	Reallocation/Charge of Ownership	N3,000
10	JOS MAIN MARKET AUTHORITY	Allocation of Space	N400


S/n	Name of Institution		Proposed Fees/Rates
2	KABONG MARKET	Toll Gate	N50.00
3	KABONG MARKET	Application/Registration	N1,500.00
6	KABONG MARKET	Toilets	N20,000.00
7	KABONG MARKET	Tenancy agreement	N500.00
8	KABONG MARKET	Wheel Borrows	N20.00
9	KABONG MARKET	Re-allocation/Change of ownership	N3,000.00


S/n	Name of Institution		Proposed Fees/Rates
1	LOCAL GOVERNMENT AUDIT	Audit Registration	20,000
2	LOCAL GOVERNMENT AUDIT	Renewal of Registration	10,000


S/n	Name of Institution		Proposed Fees/Rates
2	LOCAL GOVERNMENT SERVICE COMMISSION	Consultants Registration Fee	N 30,000.00
3	LOCAL GOVERNMENT SERVICE COMMISSION	Renewal of Consultants Registration Fee	N 20,000.00
4	LOCAL GOVERNMENT SERVICE COMMISSION	Sales of Application Forms	N 500.00
5	LOCAL GOVERNMENT SERVICE COMMISSION	Sales of Conversion/Transfer of Service Forms	N 1,000.00


S/n	Name of Institution		Fees/Rates
1	PLATEAU STATE INDEPENDENT ELECTORAL COMMISSION	Registration of Contracts	N 15,000.00-N 20,000.00
2	PLATEAU STATE INDEPENDENT ELECTORAL COMMISSION	Tender Fees	N 5,000.00
3	PLATEAU STATE INDEPENDENT ELECTORAL COMMISSION	Renewal of Registration	N 10,000.00
4	PLATEAU STATE INDEPENDENT ELECTORAL COMMISSION	Sales of Nomination Forms	N280,000(chairman and deputy), N80,000.00(counsellor)


S/n	Name of Institution		Fees/Rates
1	PLATEAU STATE MUSLIM PILGRIM WELFARE BOARD	Sales of Forms	N 5,000.00


S/n	Name of Institution		Fees/Rates
4	PLATEAU STATE SPORTS COUNCIL	Inter State Friendly Football Matches
5	PLATEAU STATE SPORTS COUNCIL	National League football Matches pro
6	PLATEAU STATE SPORTS COUNCIL	Open Volleyball, Handball and Basketball Court	10,000
7		Ladi Musa Basketball Hall	25,000
8		Presidential Rallies	500,000
9		Gubernatorial Rallies	400,000
10		Other Rallies	300,000
11		Religious activities main bowl	400,000
12		Cultural festivals/installations	300,000
13		Musical concert	500,000


S/n	Name of Institution		Fees/Rates
1	PLATEAU STATE TEACHER'S SERVICE COMMISSION	Sales of Application Forms	N 500.00
2	PLATEAU STATE TEACHER'S SERVICE COMMISSION	Inter-Cadre Transfer Forms	N 2,000.00


S/n	Name of Institution		Fees/Rates
1	PLATEAU STATE TOURISM CORPORATION	Gate takings from Wildlife Park	N 100.00-N 200.00
2	PLATEAU STATE TOURISM CORPORATION	Sales of Fish at Pandam	N 150 per kg
3	PLATEAU STATE TOURISM CORPORATION	Gate-taking Asap Falls	N 50.00
4	PLATEAU STATE TOURISM CORPORATION	Touring Guide Services	N/A
5	PLATEAU STATE TOURISM CORPORATION	Shendam Hotel (RENT)	N 588,000.00
6	PLATEAU STATE TOURISM CORPORATION	Pankshin Hotel (RENT)	Skeletal services
7	PLATEAU STATE TOURISM CORPORATION	Hotel Accommodation at Pandam	N 300.00 per room
8	PLATEAU STATE TOURISM CORPORATION	Wase Games Reserve (RENT)	Moribund


S/n	Name of Institution		Fees/Rates
1	PLATEAU STATE UNIVERSAL BASIC EDUCATION	Tenders Fee	N 10,000.00
2	PLATEAU STATE UNIVERSAL BASIC EDUCATION	Contract Reg.Renewal Fees	N 30,000.00
3	PLATEAU STATE UNIVERSAL BASIC EDUCATION	Sales of Empowerment


S/n	Name of Institution		Indignee (New) [N]	Non-indegene (New) [N]	Indegene (Returning) N	Non- indegene (Returning) N
1	PLATEAU STATE UNIVERSITY, BOKKOS	Tuition Fee	5,000	30,000	5,000	30,000
2	PLATEAU STATE UNIVERSITY, BOKKOS	Students Record	2,000	5,000	2,000	5,000
3	PLATEAU STATE UNIVERSITY, BOKKOS	Property Maintenance	1,000	5,000	1,000	5,000
4	PLATEAU STATE UNIVERSITY, BOKKOS	General Studies	1,000	1,000	1,000	1,000
5	PLATEAU STATE UNIVERSITY, BOKKOS	Examination Fee	2,000	2,000	2,000	2,000
6	PLATEAU STATE UNIVERSITY, BOKKOS	Sports Development	1,000	5,000	1,000	5,000
7	PLATEAU STATE UNIVERSITY, BOKKOS	Excursion	2,000	2,000	2,000	2,000
8	PLATEAU STATE UNIVERSITY, BOKKOS	Registration Fee	2,000	5,000	2,000	5,000
9	PLATEAU STATE UNIVERSITY, BOKKOS	Development Levy	1,000	5,000	1,000	5,000
10	PLATEAU STATE UNIVERSITY, BOKKOS	Accommodation	10,000	10,000


11	PLATEAU STATE UNIVERSITY, BOKKOS	Clearance	2,000	2,000	2,000	2,000
12	PLATEAU STATE UNIVERSITY, BOKKOS	Schools/Facility Registration	2,000	2,000	2,000	2,000
15	PLATEAU STATE UNIVERSITY, BOKKOS	Library Services	2,000	2,000	2,000	2,000
16	PLATEAU STATE UNIVERSITY, BOKKOS	ID Card	1,000	1,000
17	PLATEAU STATE UNIVERSITY, BOKKOS	Insurance	3,000	3,000	3,000	3,000
18	PLATEAU STATE UNIVERSITY, BOKKOS	ICT Facility	5,000	5,000	5,000	5,000
19	PLATEAU STATE UNIVERSITY, BOKKOS	Medical Services	2,000	2,000	2,000	2,000
20	PLATEAU STATE UNIVERSITY, BOKKOS	Matriculation/ Academic Gown	2,000	6,000
21	PLATEAU STATE UNIVERSITY, BOKKOS	Certificate Verification	2,000	5,000	2,000	5,000
22	PLATEAU STATE UNIVERSITY, BOKKOS	Student Handbook	1,000	1,000
23	PLATEAU STATE UNIVERSITY, BOKKOS	Teaching aids	1,000	1,000
24	PLATEAU STATE UNIVERSITY, BOKKOS	Acceptance fee	5,000
25	PLATEAU STATE UNIVERSITY, BOKKOS	Sales of Admission Forms	2,000


s/n	Name of Institution		Fees/Rates
1	PLATEAU STATE SCHOLARSHIP BOARD	Sales of Scholarship Forms	N500.00


s/n	Name of Institution		Fees/Rates
1	PLATEAU STATE WATER BOARD	Connection Fee	N 10,000.00
2	PLATEAU STATE WATER BOARD	Reconnection Fee	N 2,000.00
3	PLATEAU STATE WATER BOARD	Application Form Fee	N 5,000.00
4	PLATEAU STATE WATER BOARD	Water Rates	N
5	PLATEAU STATE WATER BOARD	Transfer Connections
6	PLATEAU STATE WATER BOARD	Tanker Tickets	8,000litres(N 2,500),10,000 litres ( N3,000),12,000 litres (N3,500),14,000 litres (N 4,000),16,000 litres (N 4,500)


s/n	Name of Institution		Fees/Rates
1	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Examination Fee	3,000
2	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Contractor Reg. Fee/Renewal	5,000
3	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Games Fee	1,000
4	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Acceptance Fee	2,000
5	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Late Registration Fee	2,000
6	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Change of Course Fee	500
7	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Practical Fee	5,000
8	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Certificate Verification Fee	1,000
9	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Caution Deposit Fee	5,000
10	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Hostel Maintenance Fee	2,000
11	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	IJMB Registration	7,500
14	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Registration of Clubs/ Associations	500
15	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Sales of Admission Forms	4,000
16	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Sale of Prospectus/Hand-Books/Log-Books	1,650
18	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Tuition Fee	16,000
19	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Students I.D. Cards	1,000
20	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Staff I.D Cards	500
21	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Students Library Cards	1,000
22	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Employment Form	2,000
23	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Medical Charges	1,600
24	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Field Trips/Excursion	7,000
25	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Collection of Results	2,000
26	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Sales of Agric. Farm Produce
27	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Hire of College Hall	5,000
28	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	CAST Consult	2,000
30	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Administrative Charges	3,000
31	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	IJMB Zaria Admin Charges	2,000
32	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Students Academic Programme	1,000
33	COLLEGE OF ARTS, SCIENCE AND REMEDIAL STUDIES, KURGWI	Students Accommodation	4,000


S/N	NAME OF INSTITUTION (JMDB)		FEE	FEES/RATES	REG. FEE
A	RESIDENTIAL
1	BUNGALOW (4 BEDROOM)	i	LOW DENSITY AREA	30000	18000
		ii	MEDIUM/HIGH DENSITY	20000	12000
		iii	EXTRA ROOM	6000	3600
		iv	DUPLEX	40000	24000
		v	MANSIONETTE	60000	36000
		vi	FLATS(SINGLE/STOREY)	20000	12000
		vii	ROOMING (TOILET/BATH)	20000	12000
		viii	FENCE WALL PLANS	10000	6000
B	COMMERCIAL
1	Offices			N800/m	0.6
2	Filling station			50000/dump	0.6
3	Shop (less than 16m Area)	i	Business district(BD)	20000
		ii	other areas


		ii	other areas
5	Hotel(under 15 bedrooms)	i	15 bedrooms	150000	90000
		ii	15-30 bedrooms	200000	120000
		iii	Above 30 bedrooms	300000	180000
6	Holiday Resort/Club			240000	144000
8	Halls	i	Conference Hall	150000	90000
		ii	Event Hall	250000	150000
		iii	Cinema Hall	150000	90000
9	Commercial Bank			500000	300000
10	Community Bank			200000	120000
11	Restaurant	i	Small(mama put)	25000	15000
		ii	Medium(50-100m)	50000	30000
		ii	Large (100m and above)	70000	42000
12	Service Workshop/Garage			70000	42000
13	Gymnasium			60000	36000
14	Cyber cafe			50000	30000
C	CIVIC
1	Community centre			60000	36000
2	Viewing centre			50000	30000
D	INDUSTRIAL
1	Service industry			160000	100000
2	Medium industry			200000	120000
3	Heavy industry			350000	200000
E	EDUCATIONAL
1	Nursery school			50000	30000
2	Primary school			70000	40000
3	Secondary school			120000	72000
4	Tertiary school			250000	150000
F	RELIGIOUS
1	Churches/mosques			40000	24000
G	MEDICALS
1	Dispensary			30000	20000
2	Clinic			100000	60000
3	Hospitality			200000	120000
4	mortuary			150000	90000
5	Maternity			150000	90000
6	Physiotherapy centre			100000	60000
1	Temporary structures within properties			20000	15000
2	Canopy			10000	6000
3	Branded kiosk			30000	20000
4	Large kiosk			30000	20000
5	Container			70000	42000
6	renewal kiosk			10000
7	Gsm mast			100000	60000
8	Sign boards			10000
9	Banners
10	Closure/diversion of traffic			30000	18000
11	outdoor advert boards				0.6
12	display and sales of vehicles			50000	30000
I	OTHERS
1	inspection fees			5000
2	complain forms			5000
3	set of extra copies of plans			10000
4	cost of demolition			varies
5	copies of plans/maps			varies
6	tree cutting			15000
7	tree trimming			7000
8	search fee			10000
9	prototype of building plan			15000
10	car wash within properties			20000
11	use of parks and gardens			50000
12	flower sales			50000
13	events parks (excluding halls)			70000
J	CONDONATION CHARGES
1	founding to lintel level
2	completion level


S/N	NAME OF INSTITUTION (JMDB ENGINEERING DEPT)		FEE	FEES/RATES
1	Hire of bull dozer			100000
	hire of pail loader			80000
	hire of low bed			100000
	hire of excavator			30000
	hire styer			10,000.00/m
	road cutting for water/erection of speed breakers			2,500/m
1	FUMIGATION SERVICES	a	large size	20000
		b	medium size	10000
		c	small size	5000
2	FUMIGATE CERTIFICATE	a	category A	10000
		b	category B	5000
3	REGISTRATIOM OF PRIVATE FUMIGATORS			20000
4	REGISTRATION OF BAKERY			10000
5	BAKERY PERMIT			5000
6	SCHOOL HEALTH INSPECTION REPORT	a	Nursery	10000
		b	Primary	20000
		c	Tertiary	40000
7	RENEWAL OF SCHOOL HEALTH INSPECTION REPORT YEARLY			10000
8	SEPTIC TANK EMPTYING CHARGE PER TRIP	a	registration	7000
		b	Renewal	8000
9	REGISTRATION OF PRIVATE EMPTIER	a	registration	20000
		b	Renewal	10000
10	REGISTRATION OF SALOON AND LAUNDRY SRVICES	a	registration	5000
		b	Renewal	2500
11	RESTAURANT AND EATING HOUSE PERMIT	a	category A	5000
		b	category B	2000
		c	category C	1000
12	REGISTRATION OF PRIVATE PUBLIC TOILETS	a	registration	10000
		b	Renewal	5000


DEPARTMENT OF FISHERIES		REVENUE SOURCE	RATE (2012)
S/N	SECTIONS
		1 RHON TEN FISHES @ TIME/YEAR	200
	SALES OF ADMISSION FORM		200
	TRIANING SCHOOL FEES		3000
	FOOD CANTEENS		200
	KNITTED SWEATERS		700
	KNITTED BLANKETS		700
	ADULT SWEATERS		1000
	MEDIUM SWEATERS		900
	BABY SET		700
	CTOCHETTED CHAIR BACKS		1000
	FOOD COVES		750
	BED SPREAD		1000
	QUITED BED SHEET		4000
	TABLE CLOTHS		2000


SECTIONS	REVENUE SOURCE	OLD RATEB (2011)	NEW RATE (2012)
	A.LESS THAN 500 EGGS	5000	10000
	B.BETWEEN 500-1000 EGGS	2000	5000
	C.OVER 1000 EGGS	5000	10000
	D.AGENT/DISTRIBUTION OUTSIDE PLATEAU	10000	20000
	E.RENEWAL OF POULOTRY HATCHERY LICENCES	20000	25000
REGISTRATION OF VET CLINIC	1.VETINARY CLINIC	15000	15000
	2.AMBULATORY CLINIC	10000	10000
	3.VETINARY CLINICS	20000	20000
	5,ABBATOIR		30000
	6.SLAUGHTER HOUSES		20000
	7.SLAUGHTER LAB		10000
HIDES/SKIN	1.INSPECTION FEES	10	50
	2.TRADELICENCE	500	1000
	3.PENALTIES/FINES		10000
	4.IN-HOUSE TRAINING	5-10,000.00	20-30,000.00


S/N	SECTIONS	REVENUE SERVICES	OLD RATE (2011)	NEW RATE (2012)	REMARKS
1	AGRIC INFORMATION	A.COST OF HIRING VIDEO	5000	10000
		B.COST OF HIRING PUBLIC ADDRESS SYSTEM/DAY	10000	25000
		C.COVERAGE OF ACTIVITIES NTROUGH VIDEO/STILL PICTURE	15000	30000
2	CROP PRODUCTION	A.LAND RENT CHARGES/HOC/YEAR FOR MINISTRIES STAFF	350	2000
		B.LAND RENT CHARGES/HUC/YEAR OF YEAR FOR PUBLIC	700	2500
3	HORTICULTURE	A.SALES OF CITRUS SEEDLINGS	70	100	150
		i. SALES OF MANGO	100	150	250
		ii. SALES OF CASHUR SEEDLINGS	30	50	70
		iii. SALES GWAVA SEEDLINGS	30	50	70
		v. SALES OF COCONUT SEEDLINGS	200	250	300
		vi. SALES OF OTHER SEEDLINGS	30	50	70


SECTIONS	REVENUE SOURCE	RATE	REMARKS
	MEMBERSHIP OF AGRO-CHEMICAL DEALERS	1500
PRODUCE	A. GRAINS/OTHERS
	grains/bags	10	20/bag
	legume/bags	20	40/bag
	nuts/oil seeds/bag	30	50/bag
	fruits/bags	50	70/bag
	B. TUBER
	YAM/10tubers	40	50
	Irish potatoes	20	30
	Fertilizer
	Irish potatoes/big bag	40	10
	Irish potatoes/basket	10	20
	Irish potatoes pick up	500	180
	Irish potatoes lorry	1000	200
	C. VEGETABLES
	vegetables/small basket	5	10
	vegetables/big basket	10	20
	vegetable/pick up	30	500
	vegetable/lorry	700	1500
	D. OIL
	oil galloon	20	40
	oil tin	60	100
	oil drum	700	1000
	E. FLOUR
	cassava flour/ chips medium bag	10	20


SECTIONS	REVENUE SOURCE	RATE (2012)	REMARKS
	big bag	20	40
	yam flour/chips/medium bag	20	40
	yam flour/chips/big bag	40	80
	yam, flour/ton	2000	4000
	cassava flour/ton	1000	2000
	coffee farms	500	1000
	orchards	500	1000
	gardens	500	1000
	jathropher etc	500	1000
Agric. Training schools
i. Gidan Adamu	a. sales of admission forms	1000
ii. Num	b. schools fees	3000
	c. sales of farm produce
	I. maize/bag	7000
	ii. Millet/bag	10000
	iii. Citrus seedlings	100
	iv. Coconut seedlings	250
	v. cashew seedlings	50
	vi. Oil palm seedlings	250
	vii. Other seedlings	50
Loan	SALES OF LOAN FORM	750	1000
crop protection	a. cost of fumigation/room	20	500.00,1500/appt
	b. hiring or sprayer/knapsack/day office/hostel	200	800/hac
	c. spraying of one hac. Land (farms)	400	300/sprayer
	d. repair of one unit sprayer	200
	e. permit to agro-chemical shops/yr	500
	f. registration fee	500


SECTIONS	REVENUE SOURCE	RATE
Abbatoir	Cattles /camel	500
	Pigs	300
	Sheep	150


	Vet. Inspectorate Services	Registration/Licensing of poultry
		Less than 500 birds capacity	2000
		Between 500-1000	5000


S/N	SECTIONS	REVENUE SOURCE	RATE
4	Feed Milling Activities on	1. Grading/Mixing	1,000 =/Ton
		2. Registration
5	Grazing Reserve/stock route	1. Settlement fees/Renewal	500 a/ha
		Less than 500 birds capacity	2000
		Between 500-1000	5000


S/N	SECTIONS	REVENUE SOURCE	RATE
4	Feed Milling Activities on	1. Grading/Mixing	1,000 =/Ton
5	Grazing Reserve/stock route	1. Settlement fees/Renewal	500 a/ha


s/n	Name of Institution		Indigene Fees/Rates	NON-Indigene Fees/Rates
1	COLLEGE OF EDUCATION GINDIRI	Tuition Fee	15,000	20,000
2	COLLEGE OF EDUCATION GINDIRI	Medical Fee	1,000	1,000
3	COLLEGE OF EDUCATION GINDIRI	Examination Fee	3,000	3,000
5	COLLEGE OF EDUCATION GINDIRI	Games Fee	1,000	1,000
7	COLLEGE OF EDUCATION GINDIRI	Statement Result Fee	500	500
8	COLLEGE OF EDUCATION GINDIRI	Caution Deposit Fee	1,000	1,000
10	COLLEGE OF EDUCATION GINDIRI	Acceptance Fee	3,000	3,000
14	COLLEGE OF EDUCATION GINDIRI	Profit from ventures	6,000	6,000
17	COLLEGE OF EDUCATION GINDIRI	Student I.D Cards	500	500
20	COLLEGE OF EDUCATION GINDIRI	Student Hand Books	500	500
21	COLLEGE OF EDUCATION GINDIRI	Matriculation/Convocation Gown	1,000	1,000
24	COLLEGE OF EDUCATION GINDIRI	JAMB Admission Charges	1,000	1,000
31	COLLEGE OF EDUCATION GINDIRI	Dev .levy	3,000	3,000
32	COLLEGE OF EDUCATION GINDIRI	Scratch card	1,000	1,000


S/N	Name of Institution		Indigene Fees/Rates	NON-Indigene Fees/Rates
1	COLLEGE OF EDUCATION GINDIRI	Tuition Fee	15,000	20,000
2	COLLEGE OF EDUCATION GINDIRI	Medical Fee	1,000	1,000
3	COLLEGE OF EDUCATION GINDIRI	Examination Fee	3,000	3,000
5	COLLEGE OF EDUCATION GINDIRI	Games Fee	1,000	1,000
7	COLLEGE OF EDUCATION GINDIRI	Statement Result Fee	500	500
8	COLLEGE OF EDUCATION GINDIRI	Caution Deposit Fee	1,000	1,000
10	COLLEGE OF EDUCATION GINDIRI	Acceptance Fee	3,000	3,000
14	COLLEGE OF EDUCATION GINDIRI	Profit from ventures	6,000	6,000
17	COLLEGE OF EDUCATION GINDIRI	Student I.D Cards	500	500
20	COLLEGE OF EDUCATION GINDIRI	Student Hand Books	500	500
21	COLLEGE OF EDUCATION GINDIRI	Matriculation/Convocation Gown	1,000	1,000
24	COLLEGE OF EDUCATION GINDIRI	JAMB Admission Charges	1,000	1,000
31	COLLEGE OF EDUCATION GINDIRI	Dev .levy	3,000	3,000
32	COLLEGE OF EDUCATION GINDIRI	Scratch card	1,000	1,000


s/n	Name of Institution		Indigene Fees/Rates	NON-Indigene Fees/Rates
1	COLLEGE OF EDUCATION GINDIRI	Tuition Fee	12,000	17,000
3	COLLEGE OF EDUCATION GINDIRI	Examination Fee	2,500	2,500
5	COLLEGE OF EDUCATION GINDIRI	Games Fee	500	500
7	COLLEGE OF EDUCATION GINDIRI	Statement Result Fee	200	200
8	COLLEGE OF EDUCATION GINDIRI	Caution Deposit Fee	1,000	1,000
10	COLLEGE OF EDUCATION GINDIRI	Acceptance Fee	3,000	3,000
14	COLLEGE OF EDUCATION GINDIRI	Profit from ventures	6,000	6,000
17	COLLEGE OF EDUCATION GINDIRI	Student I.D Cards	500	500
20	COLLEGE OF EDUCATION GINDIRI	Student Hand Books	500	500
21	COLLEGE OF EDUCATION GINDIRI	Matriculation/ Convocation Gown	1,000	1,000
24	COLLEGE OF EDUCATION GINDIRI	JAMB Admission Charges	1,000	1,000
31	COLLEGE OF EDUCATION GINDIRI	Dev .levy	1,500	1,500
32	COLLEGE OF EDUCATION GINDIRI	Scratch card	1,000	1,000


S/n	Name of Institution		Indigene Fees/Rates	NON-Indigene Fees/Rates
1	COLLEGE OF EDUCATION GINDIRI	Tuition Fee	10,000	15,000
3	COLLEGE OF EDUCATION GINDIRI	Examination Fee	2,500	2,500
5	COLLEGE OF EDUCATION GINDIRI	Games Fee	500	500
7	COLLEGE OF EDUCATION GINDIRI	Statement Result Fee	200	200
31	COLLEGE OF EDUCATION GINDIRI	Dev .levy	1,000	1,000
	COLLEGE OF EDUCATION GINDIRI	Scratch card	1,000	1,000

PLATEAU STATE COLLEGE OF AGRICULTURE, GARKAWA

SCHEDULE OF PAYABLE FEES FOR (ND & OD AGT)


S/N	DESCRIPTION		ND I & NDII (INDIGENES)	ND I & NDII (NON-INDIGENES)	OD I & OD II (INDIGENES)	OD I & OD I (NON-INDIGENES)
i.	Indigenes(Per Semester)		2250		6525
ii.	Non-Indigenes(Per Semester)			7000		10000
i.	Laboratory Fee (Per Session)		750	750	750	750
ii.	Examination Fee		450	450	450	450
iii.	Registration General		450	450	450	450
iv.	Games Registration Fee (Per Semester)		450	450	450	450
v.	Library Registration Fee (Per Semester)		450	450	450	450
vii.	Maintenance Fee (Per Semester)		750	750	750	750
viii.	Social Services (Per Semester)		750	750	750	750
ix.	Development Levy		1,000	1000	1,000	1,000
x.	I.C.T Charges		1,500	1,500	1500	1,500
	TOTAL
	Without Accommodation		8,800	13,350	13,075	16,550
	With Accommodation		10,300	15,050	14,575	18,050
N.B:	i.	Late Registration		2,000
	ii.	Departmental Registration		300
	iii.	Students' Union Dues		300
	iv.	Students who should have graduated but have carry-over (C.O.) Course are to pay 500 naira for each C.O. and


S/N	DESCRIPTION		ND I & NDII (INDIGENES)	ND I & NDII (NON-INDIGENES)	OD I & OD II (INDIGENES)	OD I & OD I (NON-INDIGENES)
A.	TUITION FESS			7,000
i.	Indigenes(Per Semester)		3,000		8,700
ii.	Non-Indigenes(Per Semester)			1,000		10,000
B.	OTHER CHARGES			600
i.	Laboratory Fee (Per Session)		1,000	600	1,000	1,000
ii.	Examination Fee		600	600	600	600
iii.	Registration General		600	1,000	600	600
iv.	Games Registration Fee (Per Semester)		600	1,000	600	600
v.	Library Registration Fee (Per Semester)		1,000	1,000	1,000	1,000
vii.	Maintenance Fee (Per Semester)		1,000	1,000	1,000	1,000
viii.	Social Services (Per Semester)		1,000	1,500	1,000	1,000
ix.	Development Levy		1,000		1,000	1,000
x.	I.C.T Charges		1,500	15,300	1,500	1,500
	TOTAL			16,800
	Without Accommodation		11,300		17,000	18,300
	With Accommodation		12,800	2,000	18,500	19,800
				300
N.B:	i.	Late Registration		300


S/NO	DESCRIPTION		ND I & NDII (INDIGENES)	ND I & NDII (NON-INDIGENES)	OD I & ODII (INDIGENES)	OD I & OD I (NON-INDIGENES)
A.	TUITION FESS
i.	Indigenes(Per Semester)		2,250		6,525
ii.	Non-Indigenes(Per Semester)			7,000		10,000
B.	OTHER CHARGES
i.	Laboratory Fee (Per Session)		750	750	750	750
ii.	Examination Fee		450	450	450	450
iii.	Registration General		450	450	450	450
iv.	Games Registration Fee (Per Semester)		450	450	450	450
v.	Library Registration Fee (Per Semester)		450	450	450	450
vii.	Maintenance Fee (Per Semester)		750	750	750	750
viii.	Social Services (Per Semester)		750	750	750	750
ix.	Development Levy		1,000	1,000	1,000	1,000
x.	I.C.T Charges		1,500	1,500	1,500	1,500
	Without Accommodation		8,800	13,350	13,075	16,550
	With Accommodation		10,800	15,050	14,575	18,050
N.B:	i.	Late Registration		2,000
	ii.	Departmental Registration		300
	iii.	Students' Union Dues		300
	iv.	Students who should have graduated but have carry-over (C.O.) Course are to pay 500 naira for each C.O. and


NAME OF OUTFIT	S/N	TYPE OF FACILITY	CURRENT RATE (N)	RATE IF RENOVATED (N)
PLATEAU HOTEL	1	SINGLE ROOM	2,530 PER NIGHT	5,000 PER NIGHT
	2	DOUBLE ROOM	2,875 " "	7,000 " "
	3	STUDIO ROOM	3,450 " "	9,000 " "
	4	JUNIOR SUITE	4,600 " "	11,500 " "
	5	VIP SUITE	6,900 " "	15,000 " "
	6	ROYAL SUITE	8,625 " "	20,000 " "
	7	COTTAGE	11,500 " "	25,000 " "
	8	LONG HOUSE	11,500 " "	25,000 " "
	9	CONFERENCE HALL	25,000 PER DAY	80,00 PER DAY
	10	ROCK GARDEN HALL	35,000 " "	100,000 " "
	11	MULTI-PURPOSE	15,000 " "	50,000 " "
	12	BOARD ROOM	10,000 " "	20,000 " "
	13	AVIARY SUITE	15,000 PER NIGHT	40,000 PER NIGHT
	14	ROUND HOUSE	11,500 " "	30,000 " "
	15	WHITE HOUSE	11,500 " "	30,000 " "
	16	GORDON SUITE	13,500 " "	35,000 " "
		OFFICES:
	1	K.L.M	75,000 PER ANNUM	200,000 PER ANNUM
	2	ARCHSEL DEV. LTD	72,000 " "	150,000 " "
	3	ALH. IDRIS ABDULKADIR	24,000 " "	40,000 " "
			(SHOP)
	4	JARA LTD	60,000 " "	120,000 " "
	5	JANE PATRICK	24,960 " "	40,000 " "
			(SHOP)
JOS HOTEL	1	STUDIO ROOM	3,000 PER NIGHT	7,000 PER NIGHT
	2	DOUBLE ROOM	2,500 " "	5,000 " "
	3	VIPS	5,000 MONTHLY	15,000 MONTHLY
	4	HALLS	30,000 PER EVENT	60,000 PER EVENT
	5	SPACE	25,000 " "	40,000 " "
	6	RESTAURANT	15,000 PER MONTH	50,000 PER MONTH
	7	BAR	15,000 PER MONTH	50,000 PER MONTH
SOLOMON LAR AMUSEMENT PARK	1	CHILDREN'S PLAY GROUND	50,000 PER EVENT	70,000 PER EVENT
	2	ADMINISTRATIVE BLOCK	50,000 PER EVENT	70,000 PER EVENT
	3	STRUCTURAL GARDEN	45,000 " "	55,000 " "
	4	LAWN TENNIS SITE	40,000 " "	50,000 " "
	5	BEACH 'A'	50,000 " "	70,000 " "
	6	BEACH 'B'	40,000 " "	50,000 " "
	7	BEACH 'C'	40,000 " "	50,000 " "
	8	GREEN GARDEN	40,000 " "	50,000 " "
	9	BANDSTAND	50,000 " "	70,000 " "
	10	PALM TREE	50,000 " "	70,000 " "
	11	KITCHEN & RESTAURANT	25,000 PER MONTH	35,000 PER MONTH
	12	BAR	30,000 " "	50,000 " "
	13	BIG HALL	20,000 " "	30,000 " "
	14	SMALL HALL	15,000 " "	20,000 " "
	15	PALM TREE	20,000 PER EVENT	20,000 PER EVENT
	16	LAWN TENNIS COURT	3,000 PER MONTH	10,000 PER MONTH
	17	PICNICS	15,000 PER EVENT	20,000 PER EVENT
	18	VIDEO SHOOT	20,000 PER DAY	30,000 PER MONTH
	19	PHOTO SHOOT	10,000 PER DAY	20,000 PER EVENT
	20	CHARLETS	4,000 PER NIGHT	7,000 PER NIGHT
	21	SWIMMING	500 PER ADULT	1,000 PER ADULT
	22	SWIMMING	300 PER CHILD	500 PER CHILD


S/No	PAYMENT	RATE(N)
1	Application fee for Statutory Grant	10,000.00
2	Application fee for Re-certification	10,000.00
3	Application Fee for Land extension (excluding survey fee)	1,000.00
4	Application fee to Assign	1,000.00
5	Application fee for Caveat Emptor	1,000.00
6	Application fee for Certified True Copy(CTC)	1,000.00
7	Application fee for Change of Name on Title	2,000.00
8	Application fee for Change of Purpose Clause	2,000.00
9	Application fee for Complaints	1,000.00
10	Application fee for Consent to Assign	1,000.00
11	Application fee for Consent to Mortgage	5,000.00
12	Application Fee for Devolution order(Bequeath title)	1,000.00
13	Application Fee for Extension of Time to Perfect Document	1,000.00
14	Application Fee for Merger of titles	2,000.00
15	Application Fee for Lifting of Caveat Emptor	1,000.00
16	Application fee for Part surrender	2,000.00
17	Application fee for Power of attorney(Registration)	1,000.00
18	Application fee for Re-Grant	1,000.00
19	Application fee for Replacement of Title	5,000.00
20	Application fee for Sub Lease	2,000.00
21	Application fee for Subdivision	2,000.00
22	Application Fees for Variation	1,000.00
23	Application fee for Revocation of Power of Attorney	1,000.00
24	Change of purpose clause fee to Industries(Greater Jos Master Plan)	100,000.00
25	Change of purpose clause fee to Commercial Banks (Greater Jos Master Plan)	400,000.00
26	Change of purpose clause fee to Cottage Industries/Tinsheds Bakeries etc(Greater Jos Master Plan)	100,000.00
27	Change of purpose clause fee to Education and Health Institutions (Greater Jos Master Plan)	100,000.00
28	Change of purpose clause fee to Hotels (Greater Jos Master Plan)	200,000.00
29	Change of purpose clause fee to Offices(Greater Jos Master Plan)	70,000.00
30	Change of purpose clause fee to Petrol/Filling Station (Greater Jos Master Plan)	500,000.00
31	Change of purpose clause fee to Residential (Greater Jos Master Plan)	30,000.00
32	Change of purpose clause fee to Shops (Greater Jos Master Plan)	70,000.00
33	Change of purpose clause fee to Supermarkets (Greater Jos Master Plan)	150,000.00
34	Change of purpose clause fee to Voluntary Org/Rel. Bodies (Greater Jos Master Plan)	50,000.00
35	Contravention Fee
36	Conversion of Titles	5,000.00
37	Environmental Impact Analysis Report (EIA)	0.00
38	Ground Rents Greater Jos Master Plan	Refer to matrix
39	Ground Rents Penalty	5% of Outstanding
40	Infrastructure provision Levy	Refer to matrix
41	Issuance Fee For C of O	2,500.00
42	Layout approval fee Commercial / (SqM/A)	3.00
43	Layout approval fee Industrial / (SqM/A)	4.00
44	Layout approval fee Private Institution / (SqM/A)	0.80


45	Layout approval fee Residential / (SqM/A)	2.00
46	Layout approval fee Voluntary Org / (SqM/A)	0.20
	Lifting of Caveat Emptor	5,000.00
48	Lodgement of Court Judgement	0.00
49	Map sales (1:2000)	1,200.00
50	Map sales (Administrative) / Copy Colour	5,000.00
51	Map sales (Topographical Map scale:-1:50.000) / Copy Colour	3,000.00
52	Part Surrender Plan (PSP) / (SqM/A)	2.00
53	Penalty for late submission of documents for registration after expiration of 4 months / day	10.00
54	Penalty for loss of C of O	60,000.00
55	Premium for C of O Fee	Refer to matrix
56	Printing a set of large of TDP (A0)	15,000.00
57	Printing a set of large TDP (A3)	2,000.00
58	Printing a set of TDP (Prints)A4	1,000.00
59	Processing Fee for Application of Land extension (excluding survey fee)	10,000.00
60	Processing fee for Assignment by way of gift	20,000.00
61	Processing fee for C of O within Greater Jos Master Plan	Refer to Matrix
62	Processing fee for Certified True Copy (CTC) / Page	500.00
63	Processing Fee for Change of name on Title	10,000.00
64	Processing fee for Change of Purpose Clause	20,000.00
65	Processing fee for Complaints	5,000.00
66	Processing fee for Consent to Assign	5,000.00
67	Processing fee for Consent to Mortgage	5,000.00
68	Processing fee for Deed of Assignment	3% of Consideration
69	Processing fee for Deed of Legal Mortgage	3% of Consideration
70	Processing fee for Deed of Release (Mortgage)	5,000.00
71	Processing fee for Deed of Release (Sub-Lease)	5,000.00
72	Processing fee for Part surrender	8% of Consideration
73	Processing Fee for variation	20,000.00
74	Processing Fee for Devolution order (Bequeath title)	5,000.00
75	Processing Fee for Extension of Time to Perfect Document	10,000.00
76	Processing Fee for Merger of titles	10,000.00
77	Processing fee for Loss of C of O	10,000.00
78	Processing fee for Replacement of Title	10,000.00
79	Processing fee for Sub Lease	3% of Consideration
80	Processing fee for Subdivision	10,000.00
81	Processing Fee for Variation	10,000.00
82	Revocation Order	0.00
83	Re-Allocation of Land	5000
84	Registration of Caveat Emptor	20,000.00
85	Registration of Assignment	3% of assessed value
S/No	Registration Of Mortgage	3% of consideration
87	Registration of C of O	5,000.00
88	Registration of Power of Attorney	10,000.00
89	Search Fee (Manual Search in PLAGIS office)	10,000.00
90	Search Fee (Remote Search via PLAGIS Portal)	5,000.00
91	Site Development Plan (SDP)	18,000.00
92	Site Inspection for Complaints etc	5,000.00
93	Survey Fee	Refer to matrix
94	TDP Fee	5,000.00
95	Upstamping of Existing Mortgage	10,000.00


S/No	PAYMENT	RATE (N)
1	Application fee for Statutory Grant	10,000.00
2	Application fee for Re-certification
3	Application Fee for Land extension (excluding survey fee)	1,000.00
4	Application fee to Assign	1,000.00
5	Application fee for Caveat Emptor	1,000.00
6	Application fee for Certified True Copy (CTC)	1,000.00
7	Application fee for Change of Name on Title	2,000.00
8	Application fee for Change of Purpose Clause	2,000.00
9	Application fee for Complaints
10	Application fee for Consent to Assign	1,000.00
11	Application fee for Consent to Mortgage	5,000.00
12	Application Fee for Devolution order (Bequeath title)	1,000.00
13	Application Fee for Extension of Time to Perfect Document	1,000.00
14	Application Fee for Merger of titles	2,000.00
15	Application Fee for Lifting of Caveat Emptor	1,000.00
16	Application fee for Part surrender	2,000.00
17	Application fee for Power of attorney (Registration)	1,000.00
18	Application fee for Re-Grant	1,000.00
19	Application fee for Replacement of Title	5,000.00
20	Application fee for Sub Lease	2,000.00
21	Application fee for Subdivision	1,000.00
22	Application Fee for variation	1,000.00
23	Application fee for Revocation of Power of Attorney	1,000.00
24	Building plan approval fees outside Greater Jos Master Plan Agricultural (Large scale)	20,000.00
25	Building plan approval fees outside Greater Jos Master Plan Agricultural (Small scale)	2,000.00
26	Building plan approval fees outside Greater Jos Master Plan Commercial(Filling Station) / Pump	15,000.00
27	Building plan approval fees outside Greater Jos Master Plan Commercial( Holiday resort(Club)/Each	50,000.00
28	Building plan approval fees outside Greater Jos Master Plan Commercial (Cinema Hall and Community Hall)	10,000.00


29	Building plan approval fees outside Greater Jos Master Plan Commercial (Community/Banks)	15,000.00
30	Building plan approval fees outside Greater Jos Master Plan Commercial (Conference/ Hall)	20,000.00
31	Building plan approval fees outside Greater Jos Master Plan Commercial (Hotels (Excluding Chalets)	20,000.00
32	Building plan approval fees outside Greater Jos Master Plan Commercial (Merchant Banks)	50,000.00
33	Building plan approval fees outside Greater Jos Master Plan Commercial (Offices and Ware House)	25,000.00
34	Building plan approval fees outside Greater Jos Master Plan Commercial (Shops)/Shop a space	5,000.00
35	Building plan approval fees outside Greater Jos Master Plan Contravention (Storey Building)/Floor	50,000.00
36	Building plan approval fees outside Greater Jos Master Plan Contravention (Completed )	75,000.00
37	Building plan approval fees outside Greater Jos Master Plan Contravention (Foundation level)	15,000.00
38	Building plan approval fees outside Greater Jos Master Plan Contravention (Lintel Level)	40,000.00
39	Building plan approval fees outside Greater Jos Master Plan Educational Institutions (Secondary Schools)	20,000.00
40	Building plan approval fees outside Greater Jos Master Plan Educational Institutions(Tertiary Institutions)	30,000.00


41	Building plan approval fees outside Greater Jos Master Plan Educational Institutions (Nursery Schools)	10,000.00
42	Building plan approval fees outside Greater Jos Master Plan Educational Institutions(Primary Schools)	15,000.00
33	Building plan approval fees outside Greater Jos Master Plan Industries (Medium Industry)	20,000.00
44	Building plan approval fees outside Greater Jos Master Plan Industries (Heavy Industry)	30,000.00
45	Building plan approval fees outside Greater Jos Master Plan Industries (Light Industry)	15,000.00
46	Building plan approval fees outside Greater Jos Master Plan Medical Establishments(Clinic Max 5 Beds)	20,000.00
47	Building plan approval fees outside Greater Jos Master Plan Medical Establishments(Hospital Above 5 Beds)	30,000.00


48	Building plan approval fees outside Greater Jos Master Plan Medical Establishments (Foundation Level)	15,000.00
	Building plan approval fees outside Greater Jos Master Plan Medical Establishments(Lintel Level)	40,000.00
50	Building plan approval fees outside Greater Jos Master Plan Medical Establishments(Completed)	75,000.00
51	Building plan approval fees outside Greater Jos Master Plan Medical Establishments(Storey Building)/floor	50,000.00
52	Building plan approval fees outside Greater Jos Master Plan Religious (Churches/Mosques)	10,000.00
53	Building plan approval fees outside Greater Jos Master Plan Residential(Extra-Room) /Flat	1,000.00
54	Building plan approval fees outside Greater Jos Master Plan Residential ( Luxury Apartment)/Flat	8,000.00
55	Building plan approval fees outside Greater Jos Master Plan Residential (Bungalow/Duplex not more than 3B/Rooms)/Flat	5,000.00


56	Building plan approval fees outside Greater Jos Master Plan Residential (Fence)	2,000.00
57	Building plan approval fees outside Greater Jos Master Plan Residential (Room Houses)/Flat	3,000.00
58	Campus Plan approval fees	20,000.00
59	Change of purpose clause fee to Industries (Outside Greater Jos Master Plan)	30,000.00
60	Change of purpose clause fee to Commercial Banks (Outside Greater Jos Master Plan)	150,000.00
61	Change of purpose clause fee to Cottage Industries/Tin sheds Bakeries etc (Outside Greater Jos Master Plan)	30,000.00
62	Change of purpose clause fee to Education and Health Institutions(Outside Greater Jos Master Plan)	40,000.00
63	Change of purpose clause fee to Hotels (Outside Greater Jos Master Plan)	90,000.00
64	Change of purpose clause fee to Orchard (Outside Greater Jos Master Plan)	20,000.00
65	Change of purpose clause fee to Offices (Outside Greater Jos Master Plan)	25,000.00
66	Change of purpose clause fee to Petrol/Filling Station (Outside Greater Jos Master Plan)	200,000.00
67	Change of purpose clause fee to Poultry (Outside Greater Jos Master Plan)	25,000.00
68	Change of purpose clause fee to Residential (Outside Greater Jos Master Plan)	10,000.00
69	Change of purpose clause fee to Shops (Outside Greater Jos Master Plan)	30,000.00
70	Change of purpose clause fee to Supermarkets (Outside Greater Jos Master Plan)	50,000.00
71	Change of purpose clause fee to Voluntary Org/Rel. Bodies (Outside Greater Jos Master Plan)	20,000.00
72	Contravention Fee	30,000.00
73	Conversion of Titles	5,000.00
74	Environmental Impact Analysis Report (EIA)	25,000.00
75	Ground Rents -Annual-Others (Agriculture-Arable)/ (SqM/A) Outside Greater Jos	0.80
76	Ground Rents -Annual-Others (Agriculture-Poultry)/ (SqM/A) Outside Greater Jos	20.80
77	Ground Rents -Annual-Others (Mining-Quarries)/ (SqM/A) Outside Greater Jos	2.50
78	Ground Rents -Annual-Others (Vol. Organization/Mission)/ (SqM/A) Outside Greater Jos	0.80
79	Ground Rents Commercial (LGC Headquarters)/ (SqM/A)	4.20
80	Ground Rents Commercial (Rural Areas) / (SqM/A)	2.10
81	Ground Rents Industrial (LGC Headquarters)/ (SqM/A)	8.30
82	Ground Rents Industrial (Rural Areas) / (SqM/A)	4.20
83	Ground Rents Penalty	5% of Outstanding
84	Ground Rents Residential (L.G.C Headquarters)/ (SqM/A)	4.20
85	Ground Rents Residential (Rural Areas) / (SqM/A)	1.25
86	Infrastructure provision Levy (Commercial)	7,000.00
87	Infrastructure provision Levy (Industrial-Light/heavy)	10,000.00
88	Infrastructure provision Levy (Residential)	5,000.00
89	Issuance fee for C ofO	2,500.00
90	IssuanceofCertifiedTrue Copy (CTC) / Page	500.00
90	Layout approval fee Commercial/ (SqM/A)	3.00
91	Layout approval fee Industrial/ (SqM/A)	4.00
92	Layout approval fee Private Institution / (SqM/A)	0.80
93	Layout approval fee Residential/ (SqM/A)	2.00
94	Layout approval fee Voluntary Org/ (SqM/A)	0.20
95	Lifting of Caveat Emptor	5,000.00
96	Map sales (1:2000)	1,200.00
97	Map sales (Administrative) / Copy Colour	5,000.00
98	Map sales (Topographical Map scale:-1:50.000) / Copy Colour	3,000.00
99	Part Surrender Plan (PSP) / (SqM/A)	2.00
100	Penalty for late submission of documents for registration after expiration of 4 months / day	10.00
101	Penalty for loss of C of O	60,000.00
102	Printing a set of large of TDP (A0)	15,000.00
103	Printing a set of large TDP (A3)	2,000.00
104	Printing a set of TDP (Prints)A4	1,000.00
105	Processing Fee for Application of Land extension (excluding survey fee)	10,000.00
106	Processing fee for Assignment by way of gift	10,000.00
107	Processing fee for C of O outside Greater Jos Master Plan (Commercial-Corporate bodies)	35,000.00
108	Processing fee for C of O outside Greater Jos Master Plan (Commercial-Individual)	30,000.00
109	Processing fee for C of O outside Greater Jos Master Plan (Industrial-Heavy)	55,000.00
110	Processing fee for C of O outside Greater Jos Master Plan (Industrial-Light)	45,000.00
111	Processing fee for C of O outside Greater Jos Master Plan (Residential)	16,500.00
112	Processing Fee for Change of name on Title	10,000.00
113	Processing Fee for Change of Purpose clause	6,000.00
114	Processing Fee for Complaints	3,000.00
115	Processing fee for Consent to Assign	5,000.00
116	Processing fee for Consent to Mortgage	5,000.00
117	Processing fee for Deed of Assignment	3% of Consideration
118	Processing fee for Deed of Legal Mortgage	3% of Consideration
119	Processing fee for Deed of Release (Mortgage)	5,000.00
120	Processing fee for Deed of Release (Sub-Lease)	5,000.00
121	Processing fee for Part surrender	8% of consideration
122	Processing Fee for Deed of variation	20,000.00
123	Processing Fee for Devolution order (Bequeath title)	5,000.00
124	Processing Fee for Extension of Time to Perfect Document	10,000.00
125	Processing Fee for Merger of Titles	10,000.00
126	Processing fee for Loss of C of O	10,000.00
127	Processing fee for Replacement of Title	10,000.00
128	Processing fee for Sub Lease	3% of Consideration
129	Processing fee for Subdivision	10,000.00
130	Processing fee for variation	10,000.00
131	Revocation Order	0.00
132 132	Re-Allocation of Land	5000
133	Registration of Caveat Emptor	10,000.00
134	Registration of Assignment	3% of Assessed value
135	Registration of Mortgage	3% of Consideration
136	Registration of C of O	5,000.00
137	Registration of Power of Attorney	10,000.00
138	Search Fee (Manual Search in PLAGIS office)	10,000.00
139	Search Fee (Remote Search via PLAGIS Portal)	5,000.00
140	Site Development Plan (SDP)	18,000.00
141	Site Inspection for Complaints etc	5,000.00
142	Survey Fees	Refer to Matrix
143	TDP fee	5,000.00
144	Upstamping of Existing Mortgage	10,000.00


MDA	S/NO	REVENUE NAME/DETAILS	RATE	CONSIDERATION
MINISTRY OF EDUCATION	1	RENEWAL LEVY METRO POLITANT	25000
MINISTRY OF EDUCATION	2	RENEWAL LEVY METRO LGA HQ	25000
MINISTRY OF EDUCATION	3	RENEWAL LEVY METRO RURAL	25000
MINISTRY OF EDUCATION	4	SCHOOL TUTION FEE DAY	1890
MINISTRY OF EDUCATION	5	SCHOOL TUTION FEE BOARDING	12540
MINISTRY OF EDUCATION	6	APPLICATION FORM METROPOLITANT	150000
MINISTRY OF EDUCATION	7	APPLICATION FORM LGA HQ	100000
MINISTRY OF EDUCATION	8	APPLICATION FORM RURAL	50000
MINISTRY OF EDUCATION	9	HIRING OF HALL	5000
MINISTRY OF EDUCATION	10	WOMEN MODEL	VARIABLE
PLATEAU STATE TOURISM CORPORATION JOS
PLATEAU STATE TOURISM CORPORATION JOS	11	TOLL/GATE TAKING AT JOS WILD LIFE: ADULT	200
PLATEAU STATE TOURISM CORPORATION JOS	12	CHILDREN	100
PLATEAU STATE TOURISM CORPORATION JOS	13	STILL CAMERA	500
PLATEAU STATE TOURISM CORPORATION JOS	14	VIDEO	1000
PLATEAU STATE TOURISM CORPORATION JOS	15	WEDDING	35000
PLATEAU STATE TOURISM CORPORATION JOS	16	PICNIC	7000
PLATEAU STATE TOURISM CORPORATION JOS	17	EDUCATIONAL VISIT: NURSERY/PRIMARY	50
PLATEAU STATE TOURISM CORPORATION JOS	18	TERTIARY INSTITUTIONS	100
PLATEAU STATE TOURISM CORPORATION JOS	19	ASSOP FALL	50
PLATEAU STATE TOURISM CORPORATION JOS	20	SALES OF FISH/LIVESTOCK PANDAM WILD LIFE PACK	150
PLATEAU STATE TOURISM CORPORATION JOS	21	HIRING OF CAMP/GUEST HOUSE	1000/NIGHT
PLATEAU STATE TOURISM CORPORATION JOS	22	PANKSHIN HOTEL	1000
PLATEAU STATE TOURISM CORPORATION JOS	23	SHENDAM HOTEL (ON LEASE)	LEASE = 588000/ANNUM
PLATEAU STATE TOURISM CORPORATION JOS	24	PANDAM TOURIST VILLAGE	300/NIGHT
PLATEAU STATE LOCAL GOVERNMENT SERVICE COMMISSION
PLATEAU STATE LOCAL GOVERNMENT SERVICE COMMISSION	25	SALES OF EMPLOYMENT FORM	500
PLATEAU STATE LOCAL GOVERNMENT SERVICE COMMISSION	26	SALES OF TRANSFER/CONVERSION/ADVANCEMENT	1000
PLATEAU STATE LOCAL GOVERNMENT SERVICE COMMISSION	27	CONSULTANTS REGISTRATION	30000
PLATEAU STATE LOCAL GOVERNMENT SERVICE COMMISSION	28	RENEWAL OF CONSULTANT REG FEE	20000
JUDICIAL SERVICE COMMISSION
JUDICIAL SERVICE COMMSSION	29	CONVERSION FORMS	1500
JUDICIAL SERVICE COMMSSION	30	DEGREE FORM	1000
JUDICIAL SERVICE COMMSSION	31	DIPLOMA FORM	500
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	32	PLATEAU HOTEL: DOUBLE ROOM	2000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	33	STUDIO ROOM	2500
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	34	VIP SUITE	4000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	35	ROCK GARDEN	25000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	36	CONFERENCE HALL	25000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	37	BOARD ROOM	5000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	38	JOS HOTEL: DOUBLE ROOM	2500
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	39	JUNIOR SUITE	3000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	40	CONFERENCE HALL	35000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	41	CAR PARK	2500
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	42	REST GARDEN	30000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	43	SOLOMON LAR AMUSEMENT PARK: CHARLETS	3000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	44	BEACH A & B	35000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	45	ADMIN BLOCK	35000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	46	GREEN GARDEN	35000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	47	PALM GARDEN	35000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	48	CHILDREN PLAY GROUND	50000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	49	STRUCTURAL GARDEN	35000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	50	SWIMMING POOL	100
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	51	PICNIC	10000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	52	VIDEO SHOOT	10000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	53	PHOTO SHOOT	3000
MINISTRY OF TOURISM, CULTURE AND HOSPITALITY	54	TROUPE/BAND	20000
PLATEAU STATE ROAD MAINTENANCE AGENCY
PLATEAU STATE ROAD MAINTENANCE AGENCY	55	ROAD LATHERITING	1800 MAX (HAULAGE)
PLATEAU STATE ROAD MAINTENANCE AGENCY	56	DAMAGE TO ROAD INFRASTRUCTURE	STILL UNDER CONSIDERATION
PLATEAU STATE ROAD MAINTENANCE AGENCY	57	HIRING OF VEHICLE/CAPITAL EQUIPMENT	25000/80000/DAY
PLATEAU STATE ROAD MAINTENANCE AGENCY	58	PROCEEDS FROM CONSTRUCTION OF BRIDGES/CULVETS
PLATEAU STATE HOSPITAL MANAGEMENT BOARD
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	59	AMBULANCE FEE WITHIN THE STATE	2500
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	60	OUT SIDE THE STATE	7500
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	61	OPERATION FEES MINOR	1000 FOR GENERAL AND ZONAL HOSPITAL
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	62	OPERATION FEES INTERMEDIATE	2000 FOR GENERAL, 2500 FOR ZONAL HOSPITAL
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	63	OPERATION FEES MAJOR	3000 FOR GENERAL, 5000 FOR ZONAL HOSPITAL
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	64	MORTUARY FEES REFRIGERATOR	250 FOR BOTH GENERAL AND ZONAL HOSPITAL
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	65	MORTUARY FEES EMBALMMENT	5000 FOR BOTH
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	66	ANTENENTAL BOOKINGS	400
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	67	ADMISSION FEE	150/DAY
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	68	DELIVERY SERVICES	500
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	69	SALES OF CARDS AND FOLDERS: OPED	50
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	70	ANC CARDS	50
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	71	FOLDERS	50
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	72	X-RAY JACKET	50
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	73	UTILITY SERVICES: SEERVICE CHARGE	100
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	74	NURSING CHARGE	100
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	75	MEDICAL CERTS & REPORTS: MEDICAL CERTIFICATE	500
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	76	MEDICAL REPORT	500
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	77	PATOGRAPH	50
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	78	EXCUSE DUTY	100
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	79	MISCELLANEOUS (DEATH CERTIFICAT & OTHERS)	100
PLATEAU STATE HOSPITAL MANAGEMENT BOARD	80	INVESTMENT INCOME INSURANCE	50
PLATEAU STATE JUDICIARY
PLATEAU STATE JUDICIARY	81	COURT FEE	10 TO 500 DEPENDING ON CLAIMS OR AFFIDAVITS
PLATEAU STATE JUDICIARY	82	PROBATE FEE	6% OF EVERY SUM
PLATEAU STATE JUDICIARY	83	FINES - CRIMINAL CASES (VARIES ON OFFENCE)	BTW 500 TO 10000
PLATEAU STATE JUDICIARY	84	COURT FINES (VARIES ON OFFEENCE)	BTW 500 TO 10000
PLATEAU STATE JUDICIARY	85	SALES - GENERAL -DORMANT
PLATEAU STATE JUDICIARY	86	SALES OF LAW REPORT - DORMANT
CIVIL SERVICE COMMISSION
CIVIL SERVICE COMMISSION	87	SALES OF ADMISSION/APPLICATION FORM (EMPLOYMENT FORM)	500
CIVIL SERVICE COMMISSION	88	TRANSFER FORM/CONVERSION AND CHANGE OF CADRE	2000
CIVIL SERVICE COMMISSION	89	SALES OF GAZETTES/GOVENRMENT WHITE PAPER	1000
MINISTRY OF YOUTH & SPORTS DEVELOPMENT
MINISTRY OF YOUTH & SPORTS DEVELOPMENT	90	REGISTRATION OF CLUBS/ASSOCIATIONS: NON GOVT. ORG (NGO)	6250
MINISTRY OF YOUTH & SPORTS DEVELOPMENT	91	REGISTRATION OF MARKETING ASSOCIATIONS	3750
MINISTRY OF YOUTH & SPORTS DEVELOPMENT	92	REGISTRATION OF COMM. DEV. ASSOCIATIONS	2500
MINISTRY OF YOUTH & SPORTS DEVELOPMENT	93	REGISTRATION OF YOUTH CLUBS	1250
MINISTRY OF YOUTH & SPORTS DEVELOPMENT	94	RENEWAL OF REGISTRATION CERT.: NON GOVT. ORG (NGO)	3125/YR
MINISTRY OF YOUTH & SPORTS DEVELOPMENT	95	RENEWAL OF REGISTRATION CERT MARKETING ASSOCIATIONS	1875/YR
MINISTRY OF YOUTH & SPORTS DEVELOPMENT	96	RENEWAL OF REGISTRATION CERT COMM. DEV. ASSOCIATIONS	1250/YR
MINISTRY OF YOUTH & SPORTS DEVELOPMENT	97	RENEWAL OF REGISTRATION CERT YOUTH CLUBS	650/YR
MINISTRY OF YOUTH & SPORTS DEVELOPMENT	98	RENT ON GOVERNMENT BUILDINGS-GENERAL: AZI NYAKO YOUTH CENTRE	30000
MINISTRY OF YOUTH & SPORTS DEVELOPMENT	99	RENT ON GOVERNMENT BUILDINGS: PANKSHIN YOUTH CENTRE	7000
MINISTRY OF YOUTH & SPORTS DEVELOPMENT	100	RENT ON GOVERNMENT BUILDINGS: SHEDAM YOUTH CENTRE	7000
MINISTRY OF YOUTH & SPORTS DEVELOPMENT	101	RENT FROM CANTEEN/RESTAURANT: AZI NYAKO YOUTH CENTRE RESTAURANT	105000
MINISTRY OF YOUTH & SPORTS DEVELOPMENT	102	SHOP (SINGLE)	45000
MINISTRY OF YOUTH & SPORTS DEVELOPMENT	103	SHOP (DOUBLE)	91000
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	104	ANIMAL TRADE TAX: ABATTOIR (SLAUGHTER/MEAT INSPECTION)
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	105	CATTLE	100/HEAD
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	106	PIGS	30/HEAD
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	107	SHEEP/GOATS	15/HEAD
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	108	FEES/LEVIES-GENRAL: REGISTRATION/RENWAL	VARIES
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	109	INSPECTION/RE-CERTIFICATION/IMPOUNDMENT FEE	VARIES
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	110	SCHOOL/TUITION/SEMESTER/EXAM FEES	VARIES
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	111	VETERINARY CLINIC/HOSPITAL FEES	VARIES
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	112	SALES OF CITRUS SEEDLINGS	150
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	113	SALES OF MANGO SEEDLINGS	200
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	114	SALES OF CASHEW SEEDLINGS	70
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	115	SALES OF GUAVA SEEDLINGS	70
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	116	SALES OF PALM OIL SEEDLINGS	300
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	117	SALES OF COCONUT SEEDLINGS	300
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	118	SALES OF OTHER SEEDLINGS	50
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	119	RENT ON LAND (WET SEASON)	2000/HECTER
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	120	RENT ON LAND (DRY SEASON)	3000/HECTER
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	121	REGISTRATION OF COFFEE FARMERS	1000
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	122	REGISTRATION OF OTHER FARMERS	100
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	123	REGISTRATION OF GARDENS	1000
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	124	REGISTRATION OF JATHROPHER FARMERS	1000
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	125	SALES OF AGRIC FARM PRODUCE	VARIES
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	126	SALES OF FISH/LIVESTOCK PRODUCE	VARIES
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	127	SALES OF STRATEGIC GRAINS	NOT APPLICABLE
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	128	CATERING/HOME ECONOMICS VENTURES	VARIES
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	129	WORKSHOP SERVICES	VARIES
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	130	FEED MILLS ACTIVITIES	NOT APPLICABLE
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT	131	HIDES AD SKIN	VARIES
MINISTRY OF JUSTICES
MINISTRY OF JUSTICES	132	CONTRACT DRAFTING FEES	1500	LESS THAN 1000000
MINISTRY OF JUSTICES	133	CONTRACT DRAFTING FEES	2500	100000-200000
MINISTRY OF JUSTICES	134	CONTRACT DRAFTING FEES	3500	200000-300000
MINISTRY OF JUSTICES	135	CONTRACT DRAFTING FEES	4500	3000000-400000
MINISTRY OF JUSTICES	136	CONTRACT DRAFTING FEES	6000	400000-500000
MINISTRY OF JUSTICES	137	CONTRACT DRAFTING FEES	10000	500000-1000000
MINISTRY OF JUSTICES	138	CONTRACT DRAFTING FEES	15000	1M-2M
MINISTRY OF JUSTICES	139	CONTRACT DRAFTING FEES	20000	2M-5M
MINISTRY OF JUSTICES	140	CONTRACT DRAFTING FEES	25000	5M-8M
MINISTRY OF JUSTICES	141	CONTRACT DRAFTING FEES	30000	8M-12M
MINISTRY OF JUSTICES	142	CONTRACT DRAFTING FEES	35000	12M-15M
MINISTRY OF JUSTICES	143	CONTRACT DRAFTING FEES	40000	15M-25M
MINISTRY OF JUSTICES	144	CONTRACT DRAFTING FEES	45000	25M-35M
MINISTRY OF JUSTICES	145	CONTRACT DRAFTING FEES	ABOVE 35M=1000 FOR EVERY ADDITIONAL 1M	ABOVE 35M=1000 FOR EVERY ADDITIONAL 1M
MINISTRY OF JUSTICES	146	CONTRACT VETTING FEES	5000	1000000
MINISTRY OF JUSTICES	147	CONTRACT VETTING FEES	8000	ABOVE 1M - 10M
MINISTRY OF JUSTICES	148	CONTRACT VETTING FEES	10000	FOR 10M - 20M
MINISTRY OF JUSTICES	149	CONTRACT VETTING FEES	15000	FOR 20M - 30M
MINISTRY OF JUSTICES	150	CONTRACT VETTING FEES	20000	FOR 30M - 50M
MINISTRY OF JUSTICES	151	CONTRACT VETTING FEES	30000	FOR 50M - 80M
MINISTRY OF JUSTICES	152	CONTRACT VETTING FEES	40000	FOR 80M -120M
MINISTRY OF JUSTICES	153	CONTRACT VETTING FEES	45000	FOR 120 - 180M
MINISTRY OF JUSTICES	154	CONTRACT VETTING FEES	50000	FOR 180M - 200M
MINISTRY OF JUSTICES	155	CONTRACT VETTING FEES	55000	FOR 200M - 500M
MINISTRY OF JUSTICES	156	CONTRACT VETTING FEES	60000	ABOVE 500M - 1B
MINISTRY OF JUSTICES	157	CONTRACT VETTING FEES	ABOVE 1B EVERY ADDITIONAL CHARGES AS IT FALLS IN SERIAL NUMBER 1 -11
OFFICE OF THE STATE AUDITOR GENERAL
OFFICE OF THE STATE AUDITOR GENERAL	158	EXTERNAL AUDITORS REGISTRATION FEE	10000
OFFICE OF THE STATE AUDITOR GENERAL	159	EXTERNAL AUDITORS RENEWAL REGISTRATION FEE	5000
OFFICE OF THE STATE AUDITOR GENERAL	160	EXTERNAL AUDITORS 5% CHARGE AUDIT FEES	5% OF CHARGE ON CONTRACT SUM DUE TO AUDIT FIRMS
VOCATIONAL AND RELEVANT TECHNOLOGY BOARD
VOCATIONAL AND RELEVANT TECHNOLOGY BOARD	161	TUITION FEE	1000
VOCATIONAL AND RELEVANT TECHNOLOGY BOARD	162	GENERAL SALES	20%
VOCATIONAL AND RELEVANT TECHNOLOGY BOARD	163	SALES OF ADMISSION FORMS	500
AFFORESTATION PROGRAMME PLATEAU STATE
AFFORESTATION PROGRAMME PLATEAU STATE	164	BUDDED MANGO	200
AFFORESTATION PROGRAMME PLATEAU STATE	165	GUAVA	100
AFFORESTATION PROGRAMME PLATEAU STATE	166	BUDDED PEAR	1500
AFFORESTATION PROGRAMME PLATEAU STATE	167	CASHEW	100
AFFORESTATION PROGRAMME PLATEAU STATE	168	MORINGA	100
AFFORESTATION PROGRAMME PLATEAU STATE	169	BUDDED ORANGE	200
PLATEAU STATE PLANING COMMISSION
PLATEAU STATE PLANING COMMISSION	170	RENT ON ABANDONED PROPERTY	200/300/500 PER MONTH DEPENDING ON ROOM SIZE
PLATEAU STATE HOUSE OF ASSEMBLY COMMISSION	171	SALES OF EMPLOYMENT FORM	500
TEACHERS SERVICE COMMISSION	172	SALES OF ADMISSION/APPLICATION FORM	500


S/N	VIOLATION	CODE	PENALTY
S/N	VIOLATION	CODE	Point	Fine (N)	Additional License Conditions(General)
1	Driving without a Driver's License	LGC–01	2	10,000.00	Impound vehicle
2	Driving of any vehicle by person under 18	LGC–02	2	10,000.00	Impound vehicle
3	Learner driving without Learner's Permit	LGC–03	2	10,000.00	Dislodge driver
4	Learner driving on major highway	LGC–04	3	10,000.00	Dislodge driver
5	Learner driving and unaccompanied by a licensed driver	LGC–05	3	10,000.00	Impound vehicle
6	Driving an unlicensed vehicle	LGC–06	3	10,000.00	Impound vehicle
7	Driving with fake number plates	LGC–07	4	100,000.00	Impound vehicle
8	Driving a vehicle with unauthorized or defective reflective number plates	LGC–08	2	20,000.00	Impound vehicle
	License Conditions(Commercial)


9	Not painting a commercial vehicle in approved colours	LCC–01	4	50,000.00	Enforce painting
10	Violation of route by commercial vehicles	LCC–02	2	50,000.00
11	Non-display of route and route number on vehicle	LCC–03	2	50,000.00
12	Traffic Signs and Markings
12	Disobeying traffic signs	TSM–01	1	10,000.00
13	Disobeying traffic lights	TSM–02	4	10,000.00
14	Parking on yellow line on any public highway	TSM–03	2	10,000.00
15	Vehicle crossing double yellow line	TSM–04	3	10,000.00
16	Staying within the yellow junction box (off-side rule)	TSM–05	2	10,000.00
17	Failure to yield to right of way of pedestrians at a Zebra Crossing	TSM–06	4	5,000.00
18	Failure to give way to traffic on the left as a roundabout	TSM–07	2	5,000.00
	Vehicle Defect
19	Driving motorcycles/3-wheelerswithnonfunctionallamps	VDF–01	1	5,000.00	Effect repairs
20	Driving private motor vehicles with non-functional lamps	VDF–02		5,000.00	Effect repairs
21	Driving commercial vehicles with non-functional lamps	VDF–03		10,000.00	Effect repairs
22	Driving trailers, tanker sand tippers with non-functional lamps	VDF–04		50,000.00	Effect repairs
	Alcohol and Drugs
23	Driving under the influence of alcohol and/or drugs	ALD–01		10,000.00	Impound vehicle
24	Smoking while driving	ALD–02		10,000.00
	Motorcycle Riders
25	Riding of motorcycle without crash helmet for rider	MCL–01	1	5,000.00	Impound vehicle
26	Riding a motorcycle without a driving permit	MCL–02	2	2,000.00	Impound vehicle
27	Riding a motorcycle against traffic through road median	MCL–03	4	10,000.00	Impound vehicle
28	Conveying more than one passenger at any given time (where the carrying of passenger is allowed)	MCL–04	3	2,000.00	Dislodge extra
29	Installation of musical gadgets on a motorcycle	MCL–05	3	5,000.00	Impound the set
30	Alteration of manufacturer's specification on motorcycle(e.g. handlebar/seat/horn/leg rest etc)	MCL–05	3	5,000.00
31	Motorcyclist resisting arrest	MCL–06	4	10,000.00
	Speed Violation


32	Exceeding prescribed speed limit	SPV–01	2	10,000.00
33	Tailing an emergency vehicle	SPV–01	2	5,000.00
34	Failure of slow moving vehicle to keep to the right lane	SPV–02	2	5,000.00
	Miscellaneous Traffic Fines
35	Assault on a Traffic Officer	MTF–01	4	50,000.00	Prosecute in Court
36	Driving in a direction prohibited by the Road Traffic Law	MTF–02	4	25,000.00	Prosecute in Court
37	Illegal U-turns	MTF–03	2	10,000.00
38	Wrong overtaking of other vehicles	MTF–04	2	10,000.00
39	Driving on the highway/walkway or kerbs	MTF–06	4	10,000.00	Move away
40	Parking on the highway/walkway or kerbs	MTF–07	2	10,000.00	Move away
41	Overloading of a commercial lvehicle or trailer	MTF–08	2	20,000.00
42	Parking or stopping to pick passengers by a commercial vehicle other than at designated bus stop	MTF–06	2	20,000.00	Driver Training
43	Bullion vehicle driving in a direction prohibited by the Road Traffic Law	MTF–09	4	200,000.00	Impound vehicle
44	Abandoned vehicle on highway	MTF–10	4	5,000.00	Impound vehicle
45	Causing obstruction on highway	MTF–11	3	5,000.00	Impound vehicle
46	Commuter hanging on tailboard of moving vehicle	MTF–12	3	5,000.00	Dislodge
47	Driving vehicles with doors left open	MTF–13	2	5,000.00
48	Making or receiving phone calls while driving	MTF–14	2	50,000.00	Prosecute in court
49	Driving without a strapped seat belt for both driver and front seat passengers	MTF–15	1	1,000.00	Strap on seat belt
50	Failure to display reflective warning triangle
51	Motorist resisting arrest	MTF–17	4	10,000.00


	Storage and Custody Charges
1	Storage charges for impounded cars, jeeps and minibuses per day	10,000.00
2	Storage charges for impounded motorcycles and 3-wheelers per day	1,000.00
3	Storage charges for all other impounded vehicles	20,000.00
4	Towing an impounded car, jeep and mini-buses	5,000.00
5	Towing a trailer or tanker (empty)	50,000.00
	Violation
6	Towing a trailer or tanker (loaded)	100,000.00
7	Towing tipper sand lorries	100,000.00
8	Towing high capacity buses	5,000.00	or negotiable
9	Hire of heavy duty recovery equipment		At hire cost

Second Schedule Clause 6 (4)

SUPPLEMENTARY PROVISIONS RELATING TO THE BOARD, ETC Proceedings of the Board

1. Subject to the provisions of this Bill and Clause 27 of the Interpretation Act (which provides for decisions of a statutory body to be taken by a majority of its members and for the person presiding at any meeting, when a vote is ordered, to have a second or casting vote), the Board may make standing orders regulating its proceedings or any of its committees.

2. At every meeting of the Board, the Chairman shall preside and in his absence the members present shall appoint one of them, other than the Secretary, to preside.

3. (1) The quorum at a meeting of the Board shall not less than half (rounded up to the nearest whole number) of the total number of members of the Board at the date of the meeting and the quorum of a committee of the Board shall be as determined by the Board .

(2) A majority decision of the members on any matter obtained by written correspondence shall be treated in all respects as though it was a decision of the Board in meeting

4. The Board shall for the purpose of this Bill, meet not less than 4 times in each year. The Board shall also meet whenever it is summoned by the Chairman, and if required to do so, by notice given to him by not less than seven members, he shall summon a meeting of the Board to be held within 14 days from the date on which the notice is given.

5. Where the Board desires to obtain the advice of any person on a particular matter, the board may co-opt such person to the Board for such period as it thinks fit, but a person who is a member by virtue of this paragraph shall not been titled to vote at any meeting of the Board and shall not count towards a quorum.

6. A member of the Board who is directly or in directly interested in any matter being deliberated by the Board, or is interested in any contract made or proposed to be made by the Board shall, as soon as possible after the relevant facts have come to his knowledge, disclose the nature of his interest at a meeting of the Board.

7. A disclosure under this paragraph shall be recorded in the minutes of the meetings of the Board and the member concerned shall:

(a) after the disclosure, not take part in any deliberation or decision of the Board; and

(b) be excluded for the purpose of constituting a quorum of any meeting of the Board for any deliberation or decision with regards to the subject matter in respect of which his interest is so disclosed.

Committees

8. (1) Subject to its standing orders, the Board may appoint such number of standing and ad-hoc committee as it thinks fits to consider any report on any matter with which the board is concerned

(2) A committee appointed under this paragraph shall consist of such number of persons (not necessarily members of the committee in accordance with the terms of his appointment and the committee shall be presided over by a member of the Board. The quorum of any committee set up by the Boards shall be determined by the Board.

(3) A decision of a committee of the Board shall be of no effect until it is confirmed by the Board

Miscellaneous

9. The fixing of the seal of the Board shall be authenticated by the signature of the Chairman or any other person generally or specifically authorized by the Board to act for that purpose and that of the Secretary.

10. Any contract or instrument which, if made by a person not being a body corporate, would not be required to be under seal maybe made or executed on behalf of the Board by the Secretary or by the person generally or specially authorized by the Board to act for that purpose.

11. Any document purporting to be a contract, instrument or other document duly signed or sealed on behalf of the Board shall be received in evidence and, unless the contrary is proved, be presumed to have been so signed or sealed.

12. The validity of any proceeding of the Board, or any of its committees, shall not be affected by:

(a) any vacancy in the membership of the Board or committee;

(b) any defect in the appointment of a member of the Board or committee; or

13. A member of a committee who has a personal interest in any contract or arrangement entered into or proposed to be considered by the committee shall disclose his interest to the committee and not vote on any question relating to the contract or arrangement.

14. No member of the Board shall be personally liable for any actor omission done or made in good faith while engaged in the business of the Board.

Third Schedule Clause 47

FEDERAL REPUBLIC OF NIGERIA

PLATEAU STATE INTERNAL REVENUE SERVICE

PRESUMPTIVE TAX REGISTRATION FORM

Made pursuant to Clause 6 of the Personal Income Tax (Amendment) Act, 2011: All information should be filled in ink and capitals 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) Tax Payer Identification No (TIN) :__________________________

_________________________ Date:___________________

Signature/Thumbprint

Third Schedule Clause 56

Schedule Fourth Clause 47

FEDERAL REPUBLIC OF NIGERIA

PLATEAU STATE INTERNAL REVENUE SERVICE

PRESUMPTIVE TAX RETURNS FORM

Made pursuant to Clause 6 of the Personal Income Tax (Amendment) Act, 2011:

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) Tax Payer Identification No (TIN) :_____________________________

_________________________ Date:___________________

Signature/Thumbprint

Fifth Schedule Clause 49

FEDERAL REPUBLIC OF NIGERIA

PLATEAU STATE INTERNAL REVENUE SERVICE

ADMINISTRATIVE DOCUMENT FOR THE GUIDANCE OF PRESUMPTIVE TAX PAYERS

DAILY INCOME CARD GUIDE

PRESUMPTIVE TAX PAYABLE


1	Boutiques and other cloth sellers- Adult and Children wear	2,500.00	25,000.00	50,000.00
2	Fabricating, Welding, Bench Milling, Black Smith, Gold Smith	2,500.00	15,000.00	30,000.00
3	Confectioneries and Bakeries	2,500.00	30,000.00	50,000.00
4	Barbers and Hair Dressing Saloon	2,500.00	12,000.00	25,000.00
5	Service Providers - Business Centres and Typing Studio, Printers, Thrift Collector	2,500.00	15,000.00	50,000.00
6	Video Clubs, Car Wash and Owners, Casino Operators, Cyber Café Operators	5,000.00	25,000.00	50,000.00
7	Drama Group, Laundries, Dry Cleaners, Commercial Mobile Calls	2,500.00	15,000.00	50,000.00
8	Photographers/Photo Developers, Recreational Centre, Refuse, Rentals, Travel Agency	2,500.00	20,000.00	50,000.00
9	Artisans - Masons, Vulcanizers, Iron Benders, Carpenters, Cobblers, Painters and Decorators, Plumbers	2,500.00	15,000.00	50,000.00
10	Petrol, Kerosene and Lubricant Sellers	2,500.00	30,000.00	85,000.00
11	Tailoring, Interior Decoration, Fashion Designers and Garment Makers, Curtain Makers, Seam stress	2,500.00	15,000.00	50,000.00
12	Transport Workers- Taxi, Bus, lorry, etc.	2,500.00	12,000.00	50,000.00
13	General Trading/Enterprises- Retail and Wholesale, Raw Food	2,500.00	10,000.00	50,000.00
14	Bookshops/Stationery Stores, Building Materials, Cement, Cooking Gas, Air-conditioners, Mattress/Foams, Doors, Electrical Parts and Fittings,	2,500.00	20,000.00	50,000.00
15	Furniture/Furnishing Material, Gas Refilling, General Contractor, General Merchants and Distributors. Gift Shop, Entrepreneurs, Imitation Jewel, Jewel, Leather Carpets, Licensed Merchants, Mobile Phone, Motorcycle,	2,500.00	20,000.00	50,000.00
16	Spare Parts, Patent Medicine, Photographic Materials, Plank, Plastic Rubbers	2,500.00	15,000.00	50,000.00
17	Plumbing Materials, Poultry Feeds, Raw Food, Rugs and Carpets, Sewing Machine,	2,500.00	15,000.00	50,000.00
18	Timber Dealers, Tire, Wine and Beer License Operators, Yoghurt.	2,500.00	15,000.00	50,000.00
19	Financial Services - Bureau De Change, Pool Agents and Promoters, Money Lenders.	10,000.00	50,000.00	100,000.00
20	Furniture and Cabinet Makers	2,500.00	35,000.00	100,000.00


21	Restaurant and Food Sellers	2,500.00	35,000.00	100,000.00
22	Property-Guesthouse, Lodging, face to Face Building with not more than ten (10) rooms.	2,500.00	50,000.00	90,000.00
23	Mechanics, Technicians, Electricians, Panel Beaters, Motorcycle, Bicycle, Keke NAPEP, Clock and Watch Repairers, and other Machine Repairers, Re-wires, Battery Chargers.	2,500.00	15,000.00	50,000.00
24	Artisans, Design and Sign Writers, Hand Craft Makers Graphic Arts.	2,500.00	12,000.00	90,000.00
25	Professional Services - Opticians, Photo lab, Auctioneers. Draughtsman, Maternity Owners, Patent Medicine Store.	2,500.00	30,000.00	85,000.00
26	Entertainment Service, Musicians	10,000.00	15,000.00	50,000.00
27	Agriculture, Forestry, Fishing, Hunting, Butchers/Meat Sellers, Horticulture/Florist, Farm Settlers, Poultry, Piggery	2,500.00	15,000.00	50,000.00
28	Aluminum Fabrication and Products	2,500.00	30,000.00	75,000.00
29	Processors, Producers and Manufacturers - Blocks, Culvert. Well Ring, Pure Water, Welders, Shoe Makers, Cold Rooms, Palm Oil Miller, Grind Mills, Saw mill Proprietors.	2,500.00	25,000.00	100,000.00
30	Transport Owners	2,500.00	30,000.00	85,000.00
31	All other trades/services covered by the Law but not listed above.	2,500.00	30,000.00	100,000.00

Sixth Schedule Clause 89(7)(a)

FORM OF AUTHORIZATION TO ACCESS LANDS & BUILDINGS Books and Documents

To ______________________________

________________________________

The Plateau State Internal Revenue Service, by virtue of the powers vested in it by Clause 89 (7)(a) of the Plateau State Revenue (Consolidation) Bill of 2017, hereby authorizes you to enter the premises, office, place of management or residence of any person, the principal officer, agent factor or representative or any person who has been suspected by the service of fraud, evasion, willful default etc., in connection with any revenue due to Government; and whose premises, office, place of management or residence of the Principal Officer, agent, factor or representative is at ____________________ and for carrying out your assignment there.

The Service further authorize you, with the aid of any police officer (if necessary), which assistance he is hereby required to give, to search and remove (if necessary) such records, books and documents which may be found in the possession of any person in respect of whom the revenue remains unpaid.

And for the purpose of this assignment, the Service hereby authorizes you, if necessary, with such assistance as aforesaid, to break open any building or place in the day time.

2. The particulars of the said arrears of tax or other revenue are as follows:

Years of assessment

(i) ________________________________

(ii) ________________________________

(iii) ________________________________

No. of Notice of Assessment:

SIGNED and issued under the hand of the Chairman, Plateau State Boa rd of Internal Revenue atthis.day of .20..

Chairman

Plateau State Board of Internal Revenue

Seventh Schedule Clause 114(2)


LOCAL GOVERNMENT TAX RATES SCHEDULE
S/N	REVENUE HEAD	URBAN (N)	SEMI URBAN (N)	RURAL (N)
1	SHOP RATE	30000	21000	15000
A	Large Shops (10sqm and above)	15000	10500	7500
B	Medium Shops (6sqm - 9.99sqm)	7500	5250	3750
C	Small Shops (5.99sqm and below	5000	3500	2500
D	Kiosk Rate	5000	3500	2500
E	Container/Temporary Shop	5000	3500	2500
F	Workshop Permit for Atisans (Carpenters, Mechanic, Vulcanizers)	5000	3500	2500
2	TENEMENT RATES/GROUND RENT PRIVATE AND COMMERCIAL PROPERTY
A	Private: - residential
	Big	10000	7000	5000
	Medium	7500	5250	3750
	Small	5000	3500	2500
B	Commercial
	Big	500000	350000	250000
	Medium	300000	210000	150000
	Small	150000	105000	75000


3	SLAUGHTER SLAB FEE
	Abattoir License Fees	3000	2100	1500
	Cow/Camel Slaughter Per Head	500	350	250
	Goat/Sheep Slaughter Per Head	200	140	100
4	MERRIMENT AND ROAD CLOSURE LEVIES
A	Entertainment Fees	5000	3500	2500
B	Noise Control	5000	3500	2500
5	FOOD LICENSES PERMIT (FOR RESTAURANTS, BAKERIES AND OTHER PLACE WHERE FOOD IS SOLD
A	Large	20000	14000	10000
	Renewal Fee	10000	7000	5000
B	Medium	15000	10500	7500
	Renewal	5000	3500	2500
C	Small	10000	7000	5000
	Revenue	2000	1400	1000

6	MARRIAGE, BIRTH AND DEATH REGISTRATION FEES
	Marriage Registration Fees	5000	3500	2500
	Customary Marriage Fees	5000	3500	2500
	Marriage Certificates Fees	5000	3500	2500
	Birth Registration Fees	1000	700	500
	Death Registration Certification Fees	500	350	250
	Indigene Letter	500	350	250
7	CUSTOMARY RIGHT OF OCCUPANCY
	Commercial	20000	14000	10000
	Residential	15000	10500	7500
8	MARKET RATES &LEVIES
	Permanent Stalls (Per annum)	15000	10500	7500
	Block Stalls and Lock - up Shops (Per annum)	30000	21000	15000
	Seasonal Markets (Per bag/Heap by all LGCs	100	All LGCs
	Market Hawkers (daily) all LGCs	50	All LGCs
	Market Hawkers (weekly) all LGCs	50	All LGCs
9	MOTOR PARK LEVIES
A	Entrance Fees (Gate): Trucks, Lorries, Tankers, Buses, Pick Up Vans, Center all LGCs	300	All LGCs
B	Loading fees(per trip)	6000	All LGCs
C	Tricycle	100	All LGCs
D	Motorcycle	50	All LGCs
E	J5 & P/UP	1500	All LGCs
10	Bicycle, Truck, Canoe, Wheelbarrow and Cart Fees
A	Bicycle License	300	All LGCs
B	Canoe License	500	All LGCs
C	Wheelbarrow/Cart Fee	300	All LGCs
11	DOMESTIC ANIMAL LICENSE FEES
	Dog License	500	All LGCs
	Loading fee	6000	All LGCs
12	CATTLE LEVY
A	Cow/Cattle (Jangali) (Kara)	100 500	All LGCs
B	Goat/Sheet (Jangali) (Kara)	50 300	All LGCs
C	Others(Jangali) (Kara)	300 50	All LGCs
D	Impounding/Dislodging of Animals Fine	5000	All LGCs
13	RELIGIOUS PLACES ESTABLISHMENT PERMIT FEES
A	Establishment of Religious Centers Fees all LGCs	10000	7000	5000
14	SIGN BOARD (SIGNAGE) AND ADVERT PERMIT FEES
A	Mobile Sale Promotion Fees	1000	700	500
B	Directional Signboard Fees	2000	1400	1000
C	Electric Design Advert Per Face	5000	3500	2500
D	Wall Print Advert Per Side Fee	4000	2800	2000
E	Billboards Unipoles/Eye	150000	105000	75000
F	Market Road Show Permit	10000	7000	5000
G	Digital Boards	10000	7000	5000



S/N	REVENUE HEAD	URBAN	SEMI URBAN	RUTAL
15	PUBLIC CONVENIENCE, SEWAGE AND REFUSE DISPOSAL FEES AND BATHING HOUSE LICENSE
A	Registration of Septic Tanks Operators (Annually)	5000	3500	2500
B	Refuse Disposal (Residential)	3000	2100	1500
C	Refuse Disposal (Commercial)	5000	3500	2500
16	Naming of Streets Renewal after two years	100000 10000	70000 7000	50000 5000
17	Wrong Parking Charges/Towing of Vehicles Fees	5000	3500	2500
18	Forestry Per Tree all LGC Exploitation/Trimming of Trees	500	All LGCs
19	Off & On Liquor License fee	10000	7500	5000
20	Radio and Television License fee	1000	700	500
21	Vehicle/Equipment Hiring Service Per Day	25000

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;

(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-


SHORT TITLE OF THE BILL	LONG TITLE OF THE BILL	SUMMARY OF THE CONTENTS OF THE BILL	DATE PASSED
Plateau State Revenue Harmonization	A Bill For A Law to make provision for the harmonisation of Revenue Collectible by all Government Ministries, Departments, Agencies and Local Governments in Plateau State and Matters Connected Thereto.	The Bill seeks to Establish the harmonization of Revenue collectible by all Government, Ministries, Departments, Agency and Local Government in the State	12/2016

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