13 Functions of the Service

The Service shall:

(a) be autonomous in the day-to-day running of the Technical, Professional and Administrative affairs of the Service;

(b) assess all Persons chargeable with any Tax payable to the State Government;

(c) be the Sole Revenue Agency to collect and account for all Revenue accruable to Government in the manner prescribed by this Law;

(d) ensure the use of Technology for the effective and optimum collection and accounting of all Revenue due to the State Government;

(e) recover all Liabilities and pay into the designated Account, all Revenue due to Government under this Law or any other Law;

(f) issue Guidelines and Practice Notes on Revenue Administration in the State;

(g) be responsible for the Registration and Certification of all Agents in the State and issue on an annual basis, a Certificate of Compliance.

(h) adopt measures to ensure the enforcement of payment of Revenue due to the State Government which include the Sealing of Business Premises upon an Ex-parte Order of a Court of competent jurisdiction;

(i) in collaboration with MDAs, review the Tax Regime and promote the application of Tax Revenue to stimulate economic activities and development within the State;

(j) establish for the State, a Cloud Data Center for the storage of Tax Payers Information, which shall be replicated real time on premise as a Back-up Storage;

(k) ensure the security of its Cloud Storage Systems and ensure that access to Cloud controls are properly maintained;

(l) provide and maintain access to an up-to-date adequate Data and Information on all taxable Persons, Individuals or Corporations and Real Estate Property for the purpose of efficient and effective Tax Administration;

(m) carry out Forensic Tax Audit and Investigation Exercises of all cases of Revenue Fraud or Evasion with a view to ensuring compliance with the provisions of this Law or any other relevant Enactment;

(n) maintain Database, Statistics, Records and Reports on Persons, Organizations, Proceeds, Properties, Documents or other Items of Assets relating to Revenue Fraud, Evasion and Waivers;

(o) make a quarterly determination of the extent of Financial Loss by Government arising from Revenue Fraud, Evasion, Waivers and other related matters;

(p) adopt measures to identify, trace, freeze, confiscate or seize the Proceeds of Revenue Fraud or Evasion;

(q) 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 Revenue Administration and make recommendations to the Government on appropriate intervention and preventive Measures;

(r) 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;

(s) collaborate and facilitate rapid exchange of Scientific and Technical Information with relevant National or International Agencies or Bodies on Revenue matters;

(t) undertake exchange of Personnel or other Experts with complementary Agencies for purposes of comparative experience and capacity building;

(u) 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;

(v) in collaboration with the Agency responsible for Information Communication Technology in the State, develop an Integrated Revenue Administration System with the aim of improving ease of doing business with the Service, enhancing voluntary compliance and boosting Revenue generation in the State.

(w) 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;

(x) 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;

(y) register and issue in an Electronic Format a single Tax Identification Number (in this Law referred to as "TIN") to every individual in the State and ensure measures that will avoid multiple issuance of TIN to an Individual.

(z) be responsible for overseeing the deployment of Technology across the State for the purpose of Registration, Issuance of TIN, Assessment, Payment of Revenue and Reporting;

(aa) setup collaborative Committees to identify and harmonize the administration of related Charges and Fees as maybe identified for the purpose of issuance of a Single Demand Notice and recommend to the Revenue Council for approval. The Service shall, upon approval provide Guidelines for its implementation;

(bb) register Vehicles and issue Driver's License in collaboration with the relevant Federal and State Agencies;

(cc) accredit, approve and appoint Taxpayer Representatives, for the purpose of representing the Taxpayer in any Tax related activity.

(dd) ensure that all Revenue sources are harnessed by implementing the Unified Revenue Administration Structure established under Section 31 of this Law;

(ee) from time to time specify the form and frequency of filing of Returns, Claims, Statements and Notices necessary for the due Administration of the powers conferred on it by this Law or any other Enactment;

(ff) carry out and sustain Taxpayer Education and render Taxpayer Services for Revenue compliance within the State;

(gg) provide Frequently Asked Questions (FAQs) in Pamphlets and Handbooks to be made available to the Public in major Languages within the State;

(hh) make recommendations, where appropriate, to the Joint Tax Board (hereinafter referred to as the "JTB") on Tax Policy, Reform, Registration, Treaties and Exemptions and any other area incidental to the responsibilities of the JTB as may be required from time to time;

(ii) compile and publish a List of Non-compliant Taxpayers for the purpose of ensuring that optimal compliance level in the State is maintained;

(jj) in collaboration with the Office of the Auditor-General, carry out Audit and Investigation of MDAs;

(kk) collaborate with Local Governments in the State to collect, account and remit into the Accounts of the respective Local Governments, all Revenue collected by the Service on their behalf;

(ll) collaborate with Local Governments in the State to review the Rates accruable to the Local Governments and promote the application of Revenue to stimulate economic activities and development in the respective Local Government Area;

(mm) by Notice in the Gazette, authorize any Person within or outside the State to perform or exercise on behalf of the Service, any function, duty or power conferred on the Service and receive any Notice or other Document to be given or delivered to or in consequence of this Law or any Subsidiary Legislation made under it;

(nn) where considered necessary with respect to any Revenue due to the State, 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; and

(oo) do all such things that may be deemed necessary and expedient for the full discharge of all or any of its functions prescribed under this Law.