2 Interpretation

In this Law:

"ACCA" means Association of Chartered Certified Accountants;

"additional assessment" means an Assessment made by the Service where a taxable Person liable to Tax has been under assessed by the Service;

"advance assessment" means an Assessment made before the end of a Tax period;

"ANAN" means Association of National Accountants of Nigeria;

"appraise" means to determine the Market Value of Real Estate Property either by entry and inspection or by use of an Adjustment Multiplier;

"assess" means to determine the amount of Tax, Fee, Charge or Levy payable on Income, Value, Revenue, Proceeds of Trade, Real Estate Property or any other Asset or Transaction;

"assessable income" means Chargeable Income on which Tax is computed;

"authorized officer" means any Person employed in the Service, and has been specifically authorized by the Governing Board or the Executive Chairman to perform or carry out specific functions under this Law;

"autonomous" means the Management of the Plateau State Internal Revenue Service has the freedom to control the day to day running of the Technical, Professional and Administrative affairs of the Service in accordance with the provisions of this Law and other applicable State and Federal Laws.

"board" means the Governing Board of the Plateau State Internal Revenue Service established under Section 5 of this Law;

"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 Governing Board appointed under this Law;

"chargeable income" means the total Income of any Person or Body Corporate on which Tax is charged;

"collecting agent" means a Person stated and registered as a Collecting Agent under this Law and Sections 6 and 7 of the Plateau State Revenue Administration Code respectively;

"consultant" means a Person who is an expert in the field of Accounting, Legal Practice or Technology and who provides professional advice to the Service;

"consumer" means Persons under Section 61 of this Law;

"court" means the Revenue Court of Plateau State;

"demand notice" means a 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;

"due date" means the date by which a Tax obligation must be fulfilled under this Law;

"economic development" means any qualitative and quantitative improvement that will reduce the poverty, illiteracy, or mortality rate and increase the life expectancy rate in the State;

"event centre" includes Halls, Auditoriums, Open spaces and places designated for public use at a Fee;

"executive chairman" means the Executive Chairman of the Plateau Internal Revenue Service appointed under this Law;

"ex officio members" means the Executive Chairman of the Service and Secretary of the Service appointed by the Governor to occupy full term positions within the Plateau State Internal Revenue Service for a specified period and are members of the Governing Board by virtue of their offices;

"gaming" means any Game, Scheme, Arrangement, System, Plan, Promotional Competition or Device for the distribution of prizes by Lot or Chance, or as a result of the exercise of skill and chance or based on the outcome of sporting event or any other device which shall be operated according to a License: Gaming includes but shall not be limited to all forms of Online or Offline Lottery, Betting, Gaming or Casino activities;

"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;

"serious misconduct" means a specific act of very serious wrong doing and improper behavior which is inimical to the image of the Service and the Governing Board and which can be investigated and proven;

"high-net-worth individual" means a Person whose investable Assets exceeds Five Million Naira (5,000,000.00) in Liquid Cash;

"hotel" means any Lodging and includes a Motel, Inn, Guest House and Apartment for short letting;

"ICAN" means Institute of Chartered Accountants of Nigeria;

"LGA" means Local Government Area;

"LGC" means Local Government Council;

"MDAs" means Ministries, Departments and Agencies;

"medium enterprise" means an Enterprise with 50-199

Employees with an Asset (excluding Land and Building) not less than Fifty Million (50,000,000.00) Naira but less than Five Hundred Million (500,000,000.00) Naira;

"micro-scale business" means an enterprise with less than 10 Employees with an Asset (excluding land and building) of less than Five Million (5,000,000.00) Naira;

"objection decision" means a decision made by the Service after considering an Objection made by a Taxpayer;

"person" includes a Company or Body Corporate, Partnership, Firm and Unincorporated Body of Persons;

"private dwelling" means any Building or part of a Building occupied as Residential Accommodation;

"procurement" means the acquisition of Services or moveable and immovable Assets;

"real estate property" includes:

(a) a parcel of Land including Land surrounded by Water;

(b) an improvement on Land;

(d) a Mobile Home; and

does not include:

(a) crops growing in or on Land;

(b) all that part of a Mine below the surface of the Ground; or

"record" includes:

(a) a Book of Account, Document, Paper, Register, Bank Statement, Receipt, Invoice, Voucher, Contract, and Agreement, or Customs Declaration; or

(b) any Information or Data stored on a Mechanical or Electronic Data Storage Device;

"restaurant" includes any Food Sale Outlet, Bar, Tavern, Inn or Café whether or not located within a Hotel;

"revenue" includes any Tax, Duty, Levy, Charges, Rates, Fines and Fees accruable to the Government under this Law or any other Law or Act;

"revenue agent" means a Person or company registered as a Revenue Agent under Section 8 of the Plateau State Revenue Administration Code;

"revenue officer" means the Director or an Officer of the Local Government Council Revenue Department created under Section 41 of this Law;

"rural local government areas" includes Bassa, Barkin-Ladi, Bokkos, Jos East, Kanke, Kanam, Langtang North, Langtang South, Mikang, Qua'an-pan, Riyom and Wase;

"self-assessment" means an Assessment done by a Taxable Person without waiting for the Service to raise the Assessment;

"semi urban local government areas" includes Mangu, Shendam and Pankshin;

"service" means the Plateau State Internal Revenue Service established under Section 3 of this Law;

"services" means the rendering of time and effort by a Contractor or Professional and includes any object of procurement other than Goods, Works or Construction;

"small enterprise" means an enterprise with 10-49 Employees with an Asset (excluding land and building) of not less than Five Million (5,000,000.00) Naira but less than Fifty Million (50,000,000.00) Naira;

"statutory rate" in relation to a period, means the Central Bank of Nigeria Minimum Discount Rate at the commencement of that period;

"state" means Plateau State of Nigeria;

"state government" means Government of Plateau State;

"tax" includes any Duty, Levy and Charges accruable to the Government;

"tax assessment" means Self-Assessment, Default Assessment, Advance Assessment, or Additional Assessment;

"tax decision" means a:

(a) Tax Assessment; or

(b) Decision on any matter left to the discretion, judgment, direction, opinion, approval, satisfaction or determination of the Executive Chairman, other than a decision made in relation to a Tax Assessment;

"tax law" means a Law specified in the First Schedule to thisLaw;

"tax obligation" means any duty expected of a Taxpayer under a Tax Law and includes Registration, Filing and Payment of Tax Liability;

"tax officer" means the Executive Chairman appointed under this Law or any Officer employed in the Plateau State Internal Revenue Service;

"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;

"taxpayer representative" means an Individual or a Corporate Entity other than a registered Revenue Agent, employed by a Taxpayer and empowered to represent the Taxpayer in any Tax related activity with the Government;

"tax period" means a period for which the Tax is to be reported;

"urban local government areas" includes Jos-North and Jos-South;

"whistle-blower" means any individual who discloses any information to the Revenue Council about any Revenue Evasion, Fraud or Corruption that will lead to Revenue recovery;

"whistle-blowing" means the act of disclosing any information to the Revenue Council about any Revenue Evasion, Fraud or Corruption that will lead to Revenue recovery; and

"year of assessment" means a period between January and December of the year or such other period for which Tax is computed.