FOURTH SCHEDULE SECTIONS 40, 47, 76, 77, 78, 79, 80, 81, 82, 84, 101 and 116

PLATEAU STATE REVENUE ADMINISTRATION PROCEDURE CODE - PURSUANT TO SECTION 40 OF THE PLATEAU STATE REVENUE (CONSOLIDATION) LAW, 2020

PART I TAXPAYER REGISTRATION

Section 1. Taxpayer Registration

(1) A Person liable to pay any Revenue prescribed in the First and Second Schedules to the Plateau State Revenue (Consolidation) Law referred to in this Code as "the Revenue Law" shall register with the Service.

(2) The Person seeking Registration shall provide the Service with evidence of the Person's identity to enable registration.

(3) Where the Person seeking Registration does not have an evidence of the Person's identity, the Service shall use the National Identity Number to complete the Person's Registration.

(4) Notwithstanding the provisions of sub-sections (2) and (3) of this Section, the Service may request a Person to provide any further information necessary to complete the registration of the Person under this Code.

Section 2. Registration of a Taxpayer through Associations and Unions

(1) For the purpose of Section 1 of this Code, all Associations and Unions in the State shall on an annual basis submit to the Service, the Register of its Members for the purpose of Individual Registration and other certification relating to Revenue matters in the State.

(2) Where the Service requires further information of a Taxpayer other than the information provided in the Register of members, the Service shall request such further information and the Associations and Unions shall comply.

Section 3. Tax Identification Number

(1) Upon registration, the Service shall issue to every registered Taxpayer a single Tax Identification Number referred to in this Code as "TIN".

(2) The TIN issued by the Service shall be used for the purpose of this Code.

(3) A Person shall state that Person's TIN on any Return, Notice Communication, or other Document furnished, lodged, or used for the purposes of this Code.

(4) Subject to sub-section (1) of this Section, a TIN is personal to the Person onto whom it has been issued and is prohibited from use by another Person.

(5) The TIN of a registered Taxpayer maybe used by a registered Collecting Agent if the:

(a) Person has given a written permission to the registered Collecting Agent to use the TIN on behalf of the Taxpayer; and

(b) registered Collecting Agent uses the TIN only in respect of the Tax affairs of the Taxpayer.

Section 4. Cancellation of Tax Identification Number

(1) The Service shall by Notice in writing, cancel a TIN if satisfied that:

(a) a TIN has been issued to the Person under an identity that is not that Person's true identity; or

(b) the Person has been previously issued with a TIN that is still in force.

(2) Where a TIN has been cancelled under sub-section (1) of this Section, the Service may subject to the conditions for cancellation of a TIN, issue a new TIN to the Person.

Section 5. Taxpayer Registration Compliance

(1) For the purpose of the effective registration of Taxpayers and TIN issuance across the State, the Service shall:

(a) collaborate with MDAs and Revenue Departments to ensure the provisions of Sections 1 and 2 of this Code are complied with;

(b) from time to time, train the Staff carrying out registration and issuance of TIN.

(2) The State is the sole owner of all Data generated through Taxpayer Registration, the Service shall be the sole custodian of the Data generated.

PART II COLLECTING AGENT AND REVENUE AGENT REGISTRATION

Section 6. Collecting Agent

(1) Every Collecting Agent shall register with the Service for the purpose of carrying out the provisions of this Code and Sections 48, 49 and 50 of the Revenue Law.

(2) For the Purpose of this Code, a Collecting Agent is any Person:

(a) appointed under Section 52 of the Revenue Law as a Collecting Agent;

(b) saddled with the responsibility to deduct any of the Taxes imposed by Federal Legislation and remit same to the Service; or

(c) saddled with the responsibility to prepare and file Returns or other Statements or Reports for the Organization the Person works with.

Section 7. Collecting Agent Registration

(1) Registration as a Collecting Agent under Section 6 of this Code shall be in a Form prescribed by the Service, without a Fee.

(2) A registration shall remain in force for a period of Twelve (12) Months from the date of Registration.

Section 8. Revenue Agent

(1) An Individual, Partnership or a Company may apply to the Agent Registration Committee of the Service for registration as a Revenue Agent.

(2) For the purpose of this Code, a Revenue Agent is an Individual or Organization seeking to be engaged by a Taxpayer for the purpose of:

(a) preparation, certification and filing of Returns, Statements or Reports required by the Service on behalf of the Taxpayer;

(b) preparation of requests for Petitions for Reinvestigation, Objections, Request for Refunds or Tax Clearance Certificates, Compromise Settlements and Abetment of Tax Liabilities and other Official Papers and Correspondences with the Service; and

(c) representing a Taxpayer in Meetings and Hearings relating to the Taxpayer's Rights, Privileges or Liabilities under the Laws or Regulations administered by the Service.

(3) This Section shall not apply to a Legal Practitioner representing a Client for the purposes of sub-section (2)(c) of this Section.

Section 9. Application for Registration as a Revenue Agent

An Application for registration as a Revenue Agent under Section 8 of this Code shall be in a Form prescribed by the Service, accompanied by supporting documents and a prescribed Fee.

Section 10. Considerations for Registering a Revenue Agent

(1) In considering Applications for Registration as Revenue Agents, the Agent Registration Committee of the Service shall in the case of an Application by a:

(a) natural Person, register the Applicant if satisfied that the Applicant is a fit and proper Person to prepare Returns and transact business with the Service under this Code on behalf of Taxpayers.

(b) Partnership or a Company, register the Applicant if satisfied that:

(i) the Partner or Employee specified in the Application as the Nominee of the Partnership or Company respectively is a fit and proper Person to prepare Returns and transact business with the Service under this Code on behalf of a Taxpayer; and

(ii) a Partner in the Partnership or a Director, Manager or other Executive Officer of the Company is of high integrity and good character.

(2) An individual applying for registration as a Collecting Agent, or in the case of an application by a Partnership or Company, the Partner or Employee specified as the Nominee of the Partnership or Company respectively, shall meet the following requirements:

(a) have been awarded a Degree or a Post-Graduate Award from an approved Tertiary Institution in the Discipline that is relevant for the provision of Collecting Agent services; or

(b) have successfully completed a Course in Taxation that is recognized by the Agent Registration Committee; or

(c) upon commencement of this Code, have been engaged in full time Tax practice for the equivalent of 24 Months of Full-time Tax practice in the preceding 5 years.

(3) The Service shall notify each Applicant of the decision of the Agent Registration Committee in writing, either by paper or digital format.

Section 11. Duration of Registration

The registration as a Revenue Agent shall remain in force for a period of 12 Months from the date of Registration.

Section 12. Revenue Agent Fee Structure

A Taxpayer seeking to engage the Services of a Revenue Agent approved by the Service to carry out the responsibilities stated in Section 8 of this Code, shall pay to the Agent, such reasonable Fees in accordance with the Guidelines issued by the Board or Revenue Agent Fee Structure.

Section 13. Annual Renewal of Registration

(1) A Revenue Agent may apply to the Service for the renewal of Registration.

(2) An Application under sub-section (1) of this Section shall be in the prescribed Form and shall be accompanied by supporting documents and a prescribed Fee.

(3) The Application shall be submitted to the Service within Twenty-one (21) days before the expiry date on the Revenue Agent's Registration or a later date allowed by the Service.

(4) The Service shall renew the registration of a Revenue Agent if the Revenue Agent still meets the requirements for Registration.

(5) The Service shall in writing, by Paper or Electronic Format, notify the Applicant of its decision on the Application to renew the Registration.

Section 14. Registration of additional or substituted Revenue Agents.

(1) A Partnership or Company registered as a Revenue Agent may apply to the Service, in the prescribed Form accompanied by supporting documents and a prescribed Fee, to register a Partner of the Partnership or an Employee of the Company as an additional or substituted Revenue Agent.

(2) The Service shall register the Person nominated under sub-section (1) of this Section if satisfied that the Person is a fit and proper Person to prepare Returns and transact business with the Service under this Code on behalf of a Taxpayer.

(3) The Service shall notify the Applicant under this Section in writing, by Paper or Electronic Format its decision on the Application.

Section 15. Notice of change in registered Particulars

(1) A Partnership that is registered as a Revenue Agent shall notify the Service, in writing, by Paper or Electronic Format if:

(a) there is a change in the composition of the Partnership, within Seven (7) days after the change in composition; or

(b) the Partnership is going to be dissolved within Seven (7) days before the dissolution of the Partnership.

(2) A Company that is registered as a Revenue Agent shall notify the Service in writing by Paper or Electronic Format, if:

(a) a registered Nominee ceases to be an Employee of the Company or a Person becomes a Director, Manager, or other Executive Officer of the Company, within Seven (7) days after the Employee ceases to be employed or the Person becomes a Director, Manager or other Executive Officer; or

(b) the Company is going into Liquidation within Seven (7) days before the Company goes into Liquidation.

Section 16. Deregistration of Collecting Agents and Revenue Agents

(1) A Collecting Agent in Section 6 of this Code or a Revenue Agent in Section 8 of this Code here after referred to in this Section as "Agent" that ceases to carry on business as an Agent shall notify the Service, in writing, by Paper or Electronic Format within Seven (7) days after ceasing to carry on business.

(2) An Agent may apply to the Agent Registration Committee of the Service for deregistration in a Form prescribed by the Service where the Agent no longer wishes to be registered as an Agent.

(3) The Service may deregister an Agent if it is satisfied that:

(a) in the case of:

(i) an Individual, the Person is no longer a fit and proper Person to prepare a Return and transact business with the Service under any Tax Law on behalf of a Tax- payer;

(ii) a Partnership, the additional or nominated Partner has ceased to be a Partner in the Partnership or the Partnership has applied to the Service to deregister the Partner; or

(iii) a Company, the Person nominated has ceased to be employed by the Company or the Company has applied to the Agent Registration Committee to cancel the registration of the Employee;

(b) a Return prepared and delivered by the Agent is false in any material particular, unless the Agent establishes to the satisfaction of the Service that it was not due to any willful or negligent conduct of the Agent;

(d) the Agent has ceased to carry on business as an Agent.

(4) The Service shall give Notice in writing, by Paper or Electronic format to an Agent of a decision to deregister the Agent or the Nominee.

(5) Deregistration shall take effect from the date specified in the Notice.

PART III TAXPAYER REPRESENTATIVE

Section 17. Liabilities and Obligations of a Taxpayer Representative.

(1) A Taxpayer Representative shall be responsible for performing any duty or obligation imposed by this Code on the Taxpayer, including the submission of Returns and payment of Revenue.

(2) If there are Two or more Taxpayer Representatives for a Taxpayer, the obligations referred to in this Section shall apply jointly and severally to the Taxpayer Representatives, but may be discharged by any of them.

(3) A Taxpayer Representative making a payment on behalf of a Taxpayer shall be treated as acting under the authority of the Taxpayer.

(4) A Revenue that by virtue of sub-section (1) of this Section, payable by a Taxpayer shall be recoverable from the Tax Representative only to the extent of the Assets of the Taxpayer that are in the possession or under the control of the Tax Representative.

(5) Subject to sub-section (6) of this Section, a Taxpayer Representative shall be personally liable for the payment of any Revenue due from the Taxpayer in that capacity if, while the amount remains unpaid, the Taxpayer Representative:

(a) alienates, charges, or disposes of any moneys received or accrued in respect of which the Revenue is payable; or

(b) disposes of or parts with any moneys or funds belonging to the Taxpayer that are in the possession of the Taxpayer Representative or which come to the Representative after the Revenue is payable, if the Revenue could legally have been paid from or out of the moneys or funds.

(6) A Taxpayer Representative shall not be personally liable for Revenue if:

(a) the monies were paid by the Taxpayer Representative on behalf of a Taxpayer and the amount paid has priority, in Law or Equity, over the Revenue payable by the Taxpayer; or

(b) at the time the monies were paid, the Taxpayer Representative had no knowledge and could not reasonably be expected to know of the Taxpayer's Tax or Duty Liability.

(7) An amount that a Tax Representative is personally liable for under sub-section (5) of this Section shall be collected and recovered in accordance with this Code.

(8) Nothing in this Section relieves a Taxpayer from performing any obligation imposed on the Taxpayer under this Code that the Taxpayer Representative has failed to perform.

(9) A reference in this Section to a Tax liability includes any Interest payable in respect of the Liability.

PART IV RECORD KEEPING AND DATA MANAGEMENT

Section 18. Accounts and Records

(1) Subject to sub-sections (2) and (5) of this Section, every Taxpayer shall for the purposes of a Revenue obligation:

(a) maintain, in English Language, Records including in Electronic Format, as may be required to determine the Taxpayer's Liability under this Code;

(b) maintain the record so as to enable the Taxpayer's Liability under this Code to be readily ascertained; and

(c) retain the Record for Five (5) years after the end of the Tax period to which it relates or other periods as specified in this Code.

(2) Where, at the end of the time specified in sub-section (1) (c) of this Section, a record is necessary for a proceeding commenced before the end of the Five (5) year period, the Person shall retain the Document until all proceedings have been completed.

(3) A mode of record keeping shall contain sufficient transaction information and in the case of a record in Electronic Format, shall be capable of being retrieved and converted to a Standard Record Format equivalent to that contained in an acceptable Paper Record.

(5) Where a Record referred to in sub-section (1) is not in English, the Service may, by notice in writing or by Electronic means, require the Person keeping the Record to provide, at the Person's expense, a translation into English by a Translator approved by the Service.

(6) A Taxpayer granted permission by the Service to keep records in a Language other than English shall file a Return or provide other correspondence to the Service in English.

PART V REVENUE RETURNS AND NOTICES

Section 19. Furnishing of Revenue Returns

(1) A taxable Person shall submit a Revenue Returns required under this Code in the prescribed Form and in the manner determined by this Code.

(2) Where a Person does not furnish a Revenue Return under sub-section (1) of this Section, the MDA may at the Person's cost, by Notice in writing or by Electronic means, select from the approved list of Revenue Agents registered under this Code to prepare and furnish the Return on behalf of that Person.

(3) A Return furnished under sub-section (2) of this Section shall be treated, for all the purposes of this Code under which the Return is required to be furnished, to be the Return of the Person required to furnish the Return.

(4) Where the MDA is not satisfied with a Return furnished by a Person, other than a Self-Assessment Return, the Service may, by Notice in writing or by Electronic means, require the Person who has furnished the Return to provide a further Returns.

(5) A Taxpayer with an Annual turnover of Ten Million Naira and above, shall in addition to the Taxpayer's audited Return of Income, furnish the Service with Financial Statements prepared by an Accountant licensed by a recognized professional accounting Body.

(6) A Revenue Return purporting to be made by or on behalf of a Person is treated as having been made by the Person or with the Person's authority unless the contrary is proved.

(7) The following are Revenue Returns for the purposes of this Code:

(a) Return of Income;

(b) Return of Rental Income;

(d) Return required to be furnished under a Tax Law; and

(e) any Form required to be furnished under a Tax Law containing information relating to an Assessment of Tax.

(8) For purposes of sub-section (7), the applicable time-frame for lodging a Return shall be as follows:

in the case of a:

(a) Return of Income, every Taxpayer shall furnish a Return for each year not later than Three (3) Months after the end of that year;

(b) Return of Rental Income, every Taxpayer shall furnish a Return for each year not later than Three (3) Months after the end of that year;

(c) Provisional Tax Estimate, every Taxpayer is required to furnish a Return on or before the last day of the Sixth and Twelfth Months of the year, in respect of the Taxpayer's Liability for a period of Six or Twelve Months;

(d) Business Information Return, a Person who is required to furnish a Return with the Service should do so within Ninety (90) days after the end of the year in which the payment was made;

(e) a Tax Act, a taxable Person who is required to furnish a Return with the Service shall do so in the period specified under that Act;

(f) Consumption Tax, Entertainment Tax and Gaming Due Return, a Collecting Agent shall furnish a Return with the Service within the period specified by the Service;

(g) any other Return required to be furnished under this Code, a Person is required to furnish such Return with the Service within the period specified under this Code to which the Return relates; and

(h) any Form required to be furnished under any Tax Law containing information relating to an Assessment of Tax, a Person is required to furnish such a Form with the Service within the period specified by the Service.

Section 20. Revenue Return Submission Checklist

(1) A Collecting Agent in Section 6 of this Code and a Revenue Agent in Section 8 of this Code (referred to in this Section as "Agent") who prepares or assists in the preparation of a Return of a Taxpayer shall provide the Taxpayer with a signed Revenue Return Submission Checklist in a form prescribed by the Service:

(a) stating the sources available to the Agent for the preparation of Return; and

(b) certifying that the Agents has examined the documents of the Taxpayer and that, to the best of the Agent's knowledge the Return, together with any supporting document reflects the correct Data and transactions to which it relates.

(2) An Agent who does not provide this Checklist referred to in sub-section (1) of this Section shall in writing or Electronically specify to the Taxpayer the reasons for not doing so.

(3) An Agent who prepares or assists in the preparation of a Return of a Taxpayer shall make a declaration in the Taxpayer's Return stating whether a Checklist under sub-section (1) of this Section or a Statement under sub-section (2) of this Section has been provided by the Taxpayer.

(4) An Agent shall when required to do so by Notice in writing or Electronic means from the MDA, produce a copy of the Checklist under sub-section (1) of this Section to the MDA or the Statement provided to the Taxpayer under sub-section (2) of this Section.

(5) An Agent shall keep copies of the Checklist provided to Taxpayers under sub-section (1) of this Section and Statements provided to Taxpayers under sub-section (2) of this Section for Five (5) Years from the date that the Return to which the Checklist or Statement relates is furnished.

Section 21. Power of MDAs to require Returns in certain cases.

(1) An MDA may, by Notice in writing or any Electronic means and at any time during a Tax period, require a Taxpayer or Taxpayer's Representative to:

(a) furnish a Return for the Tax period by the date specified in the notice being a date that maybe before the date that the return for the Tax period would otherwise be due; and

(b) pay any Revenue due under the Return.

(2) Where a Taxpayer is subject to pay more than one Revenue line, this Section applies to each Revenue line separately.

(3) This Section applies if, during a Tax period:

(a) a Taxpayer has died;

(b) a Taxpayer has become Bankrupt, Wound- up, or goes into Liquidation;

(d) the MDA otherwise considers it appropriate.

Section 22. Extension of time to furnish a Revenue Return

(1) A Person required to furnish a Return may apply to the appropriate MDA for an Extension of Time to furnish the Return.

(2) An Application under sub-section (1) of this Section shall be made before the due date for the Return.

(3) Where an Application has been made under sub-section (1) of this Section and the MDA is satisfied that the Person is unable to furnish a Return by the due date for any reasonable cause, the MDA may by Notice in writing or by Electronic means, grant the Application for Extension of Time to furnish the Return.

(4) The Extension of Time granted in sub-section (3) of this Section shall not exceed an aggregate period of Ninety (90) days.

(5) An Extension of Time granted under this Section does not change the date for payment of the Revenue due as specified in this Code and which a Return is required to be furnished and Interest remains payable on the unpaid Revenue from the date the Revenue was originally due.

(6) The MDA may allow an Application for the Extension of Time after the expiration of the due date, if the MDA is satisfied that the failure to furnish the Revenue Return was due to exceptional circumstances.

PART VI ASSESSMENT

Section 23. Assessment

(1) The Service may carry out an Assessment that should ordinarily have been done by an MDA or Revenue Department when the need arises but in conjunction with the assessing MDA or Revenue Department.

(2) Where an MDA or LGC carries out an Independent Assessment, the Independent Assessment shall be forwarded to the Service by the respective MDA or LGC to be issued by the Service to the MDA.

Section 24. Harmonization of Assessment

(1) Assessment for similar Revenue types shall be harmonized and issued in a Single Assessment Notice to a Taxpayer.

(2) The Single Assessment Notice issued to the Taxpayer shall contain the various Revenue Assessments done by the relevant MDAs and Revenue Department as a harmonized Assessment with a single total sum.

(3) The harmonized Assessment shall be issued by the Service which is the body responsible for collating and issuing all Assessment.

Self-Assessment.

(1) A Taxpayer who has submitted a Self-Assessment Return in the prescribed Form for a Tax period shall be treated as having made an Assessment of the amount of Revenue payable, including a nil amount, for that period being the amount set out in the Return.

(2) Where a Taxpayer liable to Personal Income Tax has submitted a Self-Assessment Return in the prescribed Form for a year of Income and the Taxpayer has an assessed loss for the year, the Taxpayer is treated, as having made an Assessment of the amount of the loss for that year being that amount set out in the Return.

(3) Where a taxable Person has submitted a Self-Assessment Return in the prescribed Form for a Tax period and the taxable Person has an excess Input Tax Credit carried forward for that Tax period, the taxable Person shall be treated, as having made an Assessment of the amount of the excess Input Tax Credit carried forward for that Tax period being that amount set out in the Return.

(4) Where a Taxpayer Electronically completes and submits a prescribed Form for a Return, that Return is a Self-Assessment Return despite the Form having pre-filled information provided by the Service.

(5) The following are Self-Assessment Returns for the purposes of this Code:

(a) a Return of Income;

(b) a Return of Rental Income; or

Section 26. Group Assessment

(1) Where a group consisting of individuals exist, the Service may issue an Assessment specific to the Group and covering all individual Taxpayers belonging to said Group.

(2) Individuals belonging to this Group are mandated to also file their Returns and pay accordingly through the recognized Leadership of the Group.

(3) The Leadership of this Group shall submit a list of their registered members and make a bulk payment which shall be equal to the sum of all individual payments of the recognized members' list.

(4) The Service shall issue individual Proof of Payments Certificates to members of the Group through their Group Leadership.

Section 27. Default Assessment

(1) Where a Taxpayer fails to furnish a Self-Assessment Return for a Tax period as required under this Code, the Service may, at any time, make an Assessment as follows:

(a) in the case of an Assessed Loss under the Personal Income Tax Act, the amount of the Assessed Loss of the Taxpayer for the period; or

(b) in any other case, the Tax payable by the Taxpayer for the Tax period.

(2) The Service shall serve an Assessed Taxpayer under sub-section (1) of this Section with a Notice, in writing or by Electronic means, of the Assessment specifying the:

(a) amount of Tax assessed, Assessed Loss, or excess Input Tax Credit, as the case may be;

(b) amount of Interest if any, payable in respect of the amount assessed;

(d) the due date for payment of the Revenue and Interest; and

(e) the manner of objecting to the Assessment.

(3) The service of a Notice of an Assessment under this Section does not change the due date for payment of the Revenue payable under the Assessment as determined under the Tax Law imposing the Tax and Interest shall remain payable based on the original due date.

Section 28. Advanced Assessment

(1) Where the Service is satisfied that there is a risk that a Taxpayer may delay, obstruct, prevent, become unavailable or render ineffective the payment or collection of Revenue that has not yet become due, the Service may make an Assessment for the Tax period.

(2) Subject to sub-section (3) of this Section, the Service may make an Assessment for a Tax period in relation to a Taxpayer to whom this Section applies:

in the case of an Assessed Loss under the Personal Income Tax Act, of the amount of the Assessed Loss of the Taxpayer for the period; or

in any other case, of the Tax payable by the Taxpayer for the Tax period.

(3) Sub-section (2) of this Section applies only if the Taxpayer has not submitted a Return as required by this Code.

(4) An Assessment made under sub-section (2) of this Section:

(a) may be made before the date on which the Taxpayer's Return for the period is due; and

(b) shall be made in accordance with this Code.

(5) The Service shall serve a Taxpayer assessed under sub-section (2) of this Section with a Notice in writing or by Electronic means, of the Assessment specifying the:

(a) amount of Tax assessed;

(b) amount of Interest if any, payable in respect of the Tax assessed;

(d) due date for payment of the Revenue and Interest; and

(e) manner of objecting to the Assessment.

(6) An Assessment made under sub-section (2) of this Section may be amended under this Code so that the Taxpayer is assessed in respect of the whole of the Tax period to which the Assessment relates.

(7) Nothing in this Section relieves a Taxpayer from being required to furnish the Return to which the Assessment served under this Section relates.

Section 29. Additional Assessment

(1) The Service may make an Additional Assessment amending a Tax Assessment made for a Tax period to ensure that:

(a) for an Assessed Loss under this Code, the Taxpayer is assessed in respect of the correct amount of the Assessed Loss for the period; or

(b) in any other case, the Taxpayer shall be liable for the correct amount of Tax payable in respect of the period.

(2) An Additional Assessment under sub-section (1) of this Section may be made:

(a) at any time, Fraud has been committed by or on behalf of the Taxpayer or new information has been discovered in relation to the Tax payable by the Taxpayer for a Tax period;

(b) in the case of an Additional Assessment, within Three (3)Years from the date of service of the Notice of the Additional Assessment; or

(i) Taxpayer furnished the Self- Assessment Return to which the original Assessment relates; and

(ii) Service has served the Notice of the original Assessment on Taxpayer.

(3) Subject to sub-section (1) of this Section, a Taxpayer who has furnished a Self-Assessment Return, other than a Taxpayer whose Return is being investigated may upon discovering an error within Twelve (12) Months after the date of furnishing the Return, apply to the Service for leave to make an Additional Assessment.

(4) The Service shall within Thirty (30) days after receiving the Application, in writing or by Electronic means notify the Taxpayer of the Decision.

(5) For the purposes of sub-section (2)(b) of this Section the Additional Assessment shall be limited to amending the alterations and additions made in the Additional Assessment.

(6) There the Service has made an Additional Assessment under this Section, the Service shall serve the Taxpayer with a Notice, in writing or by Electronic means of the Additional Assessment specifying the:

(a) amount assessed as Tax, Assessed Loss or Excess Input Tax Credit, as the case may be;

(b) amount of Interest, if any, payable in respect of the amount assessed as a result of sub-section (2) (a) of this Section;

(d) due date for payment of any Revenue and Interest being a date that is not less than Forty-five days from the date of service of the Notice; and

(e) manner of objecting to the Assessment.

(7) The service of a Notice of an Additional Assessment under this Section does not change the due date for payment of the Tax payable under the Assessment as determined under a Tax Law and Interest shall remain payable based on the original due date.

(8) Sub-clause (6) of this Section shall not apply to where the circumstances leading to the Additional Assessment are occasioned by an error on the part the Service.

PART VII PAYMENTS, REMITTANCES AND RECONCILIATION

Section 30. Payment Due Date

(1) The Revenue owed by a Taxpayer for a Tax period shall be payable on the date specified in the Demand Notice under which the Revenue is payable.

(2) An amount that is treated as Revenue for the purpose of this Code shall be collected by the Service after serving Notice of Demand on the Person liable for the amount.

(3) The amount shall be payable on the date specified in the Demand Notice being a date that is not less than Thirty (30) Days from the date of service of the Notice.

(4) The Service may, subject to the provisions of Section 31 of this Code, waive the amount or accept a lesser amount than is required to be paid under sub-section (3) of this Section where an Objection has reasonably been made to an Assessment.

Section 31. Extension of Time to pay Revenue

(1) A Taxpayer may apply, in writing or by Electronic means to the Service for an Extension of Time within which to pay Tax that is due.

(2) An Application for an Extension of Time to pay Revenue shall be made at least Five (5) Working Days before the due date for payment of the Revenue to which the Application refers.

(3) Where an Application has been made under this Section, the Service may, having regard to the circumstances of the case and by notice in writing or by Electronic means:

(a) grant the Taxpayer an Extension of Time for payment of the Revenue; or

(b) require the Taxpayer to pay the Revenue in such installments as the Service may determine.

(4) Where Revenue is permitted to be paid by installments and there is default in payment of any installment, the whole balance of the outstanding Revenue becomes payable immediately.

(5) Despite the grant of an Extension of Time or permission to pay the Revenue by installments, the liability for Interest arises from the original due date for payment of the Revenue.

Section 32. Mode of Payment and Automated Receipt

(1) The Service shall be the Sole Agency to provide a Centralized Payment Platform for the payment and accounting of all Revenue due to the State.

(2) All Revenue due to Government shall only be payable into the Single Revenue Collection Account established under Section 44 of the Revenue Law through the Centralized Payment Platform in sub-section (1) of this Section and Electronic Payment Channels approved by the Service.

(3) The payment of any Revenue due to Government into the Single Revenue Collection Account through unapproved payment platforms or payment channels is hereby prohibited.

(4) Upon payment of the Revenue due to Government in accordance with sub-section (2) of this Section, an Automated Receipt shall be issued as evidence of payment.

(5) The issuance of Manual Receipts by an MDA or Revenue Department is prohibited.

Section 33. Reconciliation

(1) For the purpose of transparency and accountability, there shall be a monthly reconciliation meeting between the Service, Revenue generating MDAs and Revenue Departments not later than the 10^th day of a new month for the purpose of reconciliation of issued Assessments and Collections of Revenue.

(2) The Service shall, upon conclusion of the reconciliation meeting, publish the Report of each Revenue generating MDA and Revenue Department in a manner prescribed by the Board.

(3) The Service shall after every reconciliation meeting, instruct the Bank to credit the Bank Accounts of:

(i) each Revenue generating MDA with the approved percentage as Retention; and

(ii) each LGC's with the reconciled amount.

PART VIII OBJECTIONS AND APPEALS

Section 34. Objection to a Revenue Assessment

(1) A Taxpayer that is dissatisfied with an Assessment Notice may lodge an Objection with the Service within Thirty (30) days after receiving a Notice.

(2) An Objection shall be in the form prescribed by the Service addressed to the Executive Chairman of the Service and shall state the grounds upon which it is made and contain sufficient evidence to support the Objection.

(3) Where a Taxpayer has lodged an Objection to an Assessment Notice for a Tax period, the Service may consider the Objection if the Taxpayer has:

(a) furnished the Return to which the Assessment Relates in the case of a Default or Advance Assessment; or

(b) made part payment of the Revenue due under the Return to which the Assessment relates together with any Penalty or Interest due.

(4) To qualify to make an Objection, the Taxpayer shall have paid a minimum of Fifty Percent (50%) of the Assessment being objected to.

(5) A Taxpayer may apply in writing or by Electronic means to the Executive Chairman for an Extension of Time to lodge an Objection and the Executive Chairman may, if satisfied with the grounds upon which the Application is made, grant an Extension for such period as the Executive Chairman determines.

(6) The Service may make a Decision on an Objection to:

(a) an Assessment, affirming, reducing, increasing or otherwise varying the Assessment to which the Objection relates; or

(b) any other Tax Decision, affirming, varying, or setting aside the Decision.

(7) The Service shall serve a Notice of an Objection Decision either in writing or by Electronic means on the Person objecting within Thirty (30) days from the date of receipt of the Objection.

(8) Subject to sub-section (9) of this Section, where an Objection Decision has not been served within the time specified under sub-section (7) of this Section, the Person objecting may, by notice in writing or by Electronic means to the Executive Chairman, elect to treat the Executive Chairman as having made a decision to allow the Objection.

(9) Where a Person makes an election under sub-section (8) of this Section, the Person shall be treated as having been served with a Notice of the Objection Decision on the date the Person's election is lodged with the Executive Chairman.

(10) The time limit for making an Objection Decision shall be waived, where a review of a Taxpayer's Records is necessary for settlement of the Objection and the Taxpayer shall be notified.

(11) Where the Executive Chairman reviews the Taxpayer's Records under sub-section (10) of this Section, the Executive Chairman shall within the time specified in sub-section (7) of this Section notify the Taxpayer of the Review.

Section 35. Application to the Revenue Assessment Review Committee

(1) Where a Person is still dissatisfied by an Assessment issued by the Service or aggrieved by any Action or Decision of the Service under this Code, the Person may apply to the Revenue Assessment Review Committee established under Section 36 of the Revenue Law (referred to in this Code as RARC) within the time stipulated under sub-section (2) of this Section for a review of such Assessment, Action or Decision.

(2) An Application for Review shall be made in writing within 14 days from the date on which the Assessment, Action or Decision was made by the Service and shall be accompanied by sufficient supporting Documents.

(3) RARC shall have the power to invite the Taxpayer and the Service for a meeting.

(4) A Person giving evidence before RARC shall, in respect of any evidence given by the Person or any document the Person is required to produce, be entitled to all privileges to which a Witness in Trial before a Court is entitled.

(5) In respect of the compulsion of a Witness RARC shall have the same power as that of a Court.

(6) RARC in reviewing the Assessment, Action or Decision made by the Service shall have regards to the evidence before it and may confirm, reduce, increase or annul the assessed value.

(7) The Decision of RARC shall be communicated to the Taxpayer and the Service in writing.

(8) The Service shall on the receipt of the written Decision of RARC, in the case of:

(i) Assessment, issue a Notice of final and conclusive Assessment to the Taxpayer and payment of the Final Assessed Tax Liability shall be made within Seven (7) days of receipt of the Notice of the Final Assessment. The Service shall, on the expiration of the 7 days proceed to enforce payment.

(ii) an Action or Decision, review or uphold its Action or Decision.

Section 36. Appeal to the Revenue Court

(1) If a Person is still dissatisfied by the Notice of Final Assessment served by the Service in pursuance of the Decision of RARC, that Person may Appeal to the Revenue Court in the State for redress.

(2) The Appeal shall be made within Fourteen (14) days upon the receipt of the Notice of Final Assessment.

Section 37. Burden of Proof

In any proceeding under this Code for:

(a) a Revenue Assessment, the burden is on the Taxpayer to prove that the Assessment is incorrect; or

(b) any other Tax Decision, the burden is on the Person objecting to the Decision, to prove that the Decision should not have been made or should have been made differently.

PART IX DEBT COLLECTION AND RECOVERY

Section 38. Revenue as a Debt due to Government

(1) Revenue payable under the Revenue Law is a Debt due to the State and is payable to the Service in the manner and at the place determined by the Service.

(2) The Service may sue for and recover unpaid Revenue in the Revenue Court in the State.

(3) In any Suit under this Section, the production of a Certificate signed by the Executive Chairman stating the Name and Address of the Taxpayer and the amount of Revenue payable, is conclusive evidence of the amount of Revenue payable by the Taxpayer unless the contrary is proved.

Section 39. Recovery of Revenue from Persons leaving the State permanently

If the Service has reasonable grounds to believe that a Taxpayer may leave the State permanently without paying the Revenue that is due, the Service may with a valid Notice of Assessment, by an Order of the Court, Distrain against the Taxpayer's Asset (moveable and immovable) and place a Lien on Money in the Bank. The Court may also issue a Garnishee Order until the Taxpayer:

(a) makes payment of the Revenue in full; or

(b) executes a Financial Bond guaranteeing payment of the Revenue.

Section 40. Recovery of Revenue through Persons owing Money to a Taxpayer

(1) Where a Taxpayer becomes liable to pay Revenue and the Revenue is either:

(a) unpaid; or

(b) the Service has reasonable grounds to believe that the Taxpayer is not willing to pay the Revenue by the due date for payment:

The Service may, by Notice in writing or by Electronic means, require a Person who:

(a) owes or may subsequently owe money to the Taxpayer;

(b) holds or may subsequently hold money, for or on account of the Taxpayer;

(d) has authority from some other Person to pay money to the Taxpayer:

to pay the amount specified in the Notice to the Service, being an amount that shall not exceed the amount of the unpaid Revenue or the amount that the Service believes shall not be paid by the Taxpayer by the due date.

(2) A Person to whom a Notice is served under sub-section (1) of this Section, shall pay the amount specified in the Notice under sub-section (1) of this Section by the date specified in the Notice, being a date that is not before the date that the amount owed by the Payer to the Taxpayer becomes due to the Taxpayer or held on the Taxpayer's behalf.

(3) If a Notice served under sub-section (1) of this Section requires a Person to deduct amounts from Salary, Wages or other similar Remuneration payable at fixed intervals to the Taxpayer, the amount required to be deducted by the Person from each payment shall not exceed Twenty percent (20%) of the amount of each payment of the Pension, Salary, Wages or other Remuneration.

(4) Where a Person served with a Notice under sub-section (1) of this Section is unable to comply with the Notice by reason of lack of moneys owing to or held for the Taxpayer, the Person shall, as soon as is practicable and in any case before the payment date specified in the Notice, notify the Service accordingly.

(5) If a Notice is served on the Service under sub-section (4) of this Section, the Service shall, by Notice in writing or by Electronic means:

(a) accept the Notification and cancel or amend the Notice issued under sub-section (1) of this Section; or

(b) reject the Notification.

(6) The Service shall, by Notice in writing or by Electronic means to a Person under this Section, revoke or amend a Notice served under sub-section (1) of this Section, if the Taxpayer has paid the whole or part of the Revenue payable or has made an arrangement satisfactory to the Service for payment of the Revenue.

(7) A copy of a Notice served on a Person under this Section shall also be served on the Taxpayer.

(8) A Person making a payment in accordance with a Notice under sub-section (1) of this Section shall be treated as acting under the authority of the Taxpayer and of all other Persons concerned and is indemnified in respect of the payment despite any provisions to the contrary in any written Law, Contractor Agreement.

(9) The Service shall credit any amount paid by a Person under this Section against the Revenue owed by the Taxpayer.

(10) A Person who does not comply with a Notice issued under this Section shall be personally liable for the amount specified in the Notice which shall be treated and collected as unpaid Revenue under this Code.

Section 41. Recovery of Revenue through Distress Proceedings

(1) Notwithstanding the power conferred on the Service for the enforcement of payment of Revenue due from a Company or Organization, where an Assessment has become final and conclusive and a Demand Notice has, in accordance with the provisions of this Code and any other relevant Tax Law, been served on the chargeable Person or upon the Person in whose name the Taxable Person is chargeable, and if payment of the Revenue is not made within the time limited by the Demand Notice, the Service may in the prescribed Form under the Sixth Schedule to the Revenue Law, for the purpose of enforcing payment of the Revenue due, Distrain:

(a) upon the Goods, Chattels or other Properties movable or immovable, of the Person liable to pay the Revenue outstanding; and

(b) all Machineries, Plants, Tools, Vehicles, 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 is contained in the Sixth Schedule to the Revenue Law 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 Section, an Officer duly authorized by the Chairman of the Service may apply to a Judge of a Court of competent jurisdiction sitting in Chambers under Oath for the issue of a Warrant under this Section.

(4) A Judge of a Court of competent jurisdiction sitting in Chambers may authorize such Officer, referred to in sub-section (3) of this Section, 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 the Officer may call for 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 Distraint.

(5) Things Distrained under this Section 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 sub-section (6) of this Section be sold at any time.

(6) Out of the Proceeds of a Sale under this Section, the Cost of Charges of and incidental to the Sale and keeping of the Distrain and disposal there under shall be paid, thereafter the Revenue due and the balance (if any) shall be paid to the Defaulter on demand being made by the Distraint or on the Distraint's behalf within One Year of the date of the Sale or shall be forfeited.

(7) Nothing in this Section 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 Section, the Person to whom the authority is granted under sub-section (4) of this Section may Distrain upon all Goods, Chattels and Effects belonging to the Debtor wherever the same may be found in Nigeria.

(9) Any property subject to Distress Proceedings under this Section shall be:

(a) identified by the attaching of a notice stating "PROPERTY IMPOUNDED FOR NOT COMPLYING WITH REVENUE OBLIGATIONS UNDER SECTION 41 OF THE PLATEAU STATE REVENUE ADMINISTRATION PROCEDURE CODE;

(b) towards the payment of any Tax, Penalty, or Interest owing by the Taxpayer; and

(10) Where the Proceeds of disposal are less than the sum of the costs of the Distress and the Revenue payable, the Service or authorized Officer may recover the shortfall in accordance with this Part.

Section 42. Temporary closure of Business

(1) Subject to an Order of Court, the Service or an Officer authorized in writing by the Service for the purposes of this Section may notify a Person in writing of the intention to close down part or the whole of the Person's Business premises for default in paying a Revenue that is due and payable, within Seven days from the date of the Notice.

(2) Where a Taxpayer does not pay the Revenue due after service of a Notice under subsection (1), the Service or authorized Officer may subject to an Order of Court, issue an Order to close down part or the whole of the Business Premises of the Taxpayer for a period not exceeding Fourteen days.

(3) The Service or an authorized Officer shall affix in a conspicuous place at any entrance to the Premises that have been closed in accordance with an Order issued under subsection (2), a Notice in the following words:

"TEMPORARILY CLOSED FOR FAILURE TO COMPLY WITH A REVENUE OBLIGATION UNDER THE PLATEAU STATE TAX ADMINISTRATION PROCEDURE CODE".

(4) Where the Revenue due is satisfied during the period of closure, the Service shall immediately remove the Notice referred to in sub-section (3) of this Section.

Section 43. Charge over immovable Property.

(1) Where a Taxpayer who is the owner of a Land or a Building in the State does not pay Revenue by the due date, the Service may, by Notice in writing, inform the Ministry responsible for Land matters that the Land or Buildings in the Notice are the subject of a Security for unpaid Tax.

(2) The Service shall serve a copy of the Notice on the Taxpayer.

(3) Upon receipt of the Notice under sub-section (1) of this Section, the Ministry shall, without Fee, register the Notice as if it were an Instrument of Mortgage or Charge on the Land or Building and that registration, subject to any prior Mortgage or Charge, operates in all respects as a Legal Mortgage or Charge on that Land or Building to secure the amount of the unpaid Revenue.

(4) Where a Taxpayer does not pay the Revenue due within Twelve (12) Months after receiving the copy of the Notice under sub-section (2) of this Section, the Service may commence Distress Proceedings against the Land or Building of the Taxpayer.

(5) Upon receipt of the full amount of Revenue secured under this Section, the Service shall notify the Ministry to cancel the entry made under sub-section (3) of this Section and the Ministry shall, without Fee, cancel the entry.

(6) This Section does not preclude the Service from registering a Caveat on the Land or Building as an interim measure to stop the transfer of the Land or Building.

Section 44. Seizure of Goods.

(1) Subject to an Order of Court, the Service or a Tax Officer authorized in writing by the Service may seize any goods in respect of which there are reasonable grounds to believe that the Revenue payable in respect of the supply, removal or import of the goods has not been paid.

(2) Goods seized under sub-section (1) of this Section shall be stored in a place approved by the Service or authorized Officer for the storage of seized goods.

(3) Upon seizing the goods, the Person seizing the goods shall obtain a written statement from the owner or the Person who has custody or control of the goods at the time of the seizure, specifying the quantity and quality of the goods.

(4) Subject to sub-section (5) of this Section, where goods are seized under this Section, the Service or authorized Officer shall, within Ten days after the seizure, serve on the owner of the goods or the Person who has custody or control of the goods immediately before the seizure, a Notice:

(a) identifying the goods;

(b) stating that the goods have been seized under this Section and reason for the seizure; and

(5) Where after making reasonable enquiries, the Service does not have sufficient information to identify the Person on whom a Notice under sub-section (4) of this Section should be served, the Service or authorized Officer may serve the Notice on a Person claiming the goods, but that Person shall give sufficient information to enable the Notice to be served.

(6) The Service or authorized Officer may authorize the release of any goods seized under sub-section (1) of this Section to the Person on whom a Notice under sub-section (4) of this Section has been served where that Person has paid, or gives Security for the payment of the Revenue assessed as payable or the Revenue that will become payable in respect of the supply, removal, or import of the goods.

(7) Where the Proceeds of Disposal are less than the sum of the costs of the seizure and the Revenue payable, the Service or authorized Officer may recover the short fall in accordance with this Part.

(8) Subject to sub-section (6) of this Section, the Service shall retain the goods seized under sub-section (1) of this Section where in:

(a) the case of perishable goods, for a period that the Service or authorized officer considers reasonable having regard to the condition of the goods; or

(b) any other case, until the later of:

(i) Ten days after the seizure of the goods; or

(ii) Ten days after the date on which payment of the Revenue is due in respect of the supply or import of the goods.

(9) Upon expiry of the period specified in sub-section (8) of this Section, the Service or an authorized Officer may sell the goods in accordance with the provisions of other Laws.

Section 45. Security for unpaid Revenue

The Service may require a Taxpayer, by Notice in writing or by Electronic means, to give Security by Bond, Deposit or otherwise satisfactory to the Service, for the payment of Revenue that may become payable, if there is reason to believe that a Taxpayer:

(a) establishing a Business in the State intends to carry on the Business for a limited time only; or

(b) may not pay Revenue when it becomes payable.

Section 46. Priority of Withholding Tax

(1) Withholding Tax is held in trust for the Government by the Person receiving or Withholding the amount.

(2) Despite any other Enactment, Withholding Tax withheld or deducted by a Person on behalf of the State:

(a) shall not be subject to Attachment in respect of any Debtor Liability of the Person;

(b) is a First Charge on the payment or amount from which the Tax is withheld or deducted; and

(c) shall be withheld or deducted prior to any other deductions that the Person may be required to make from the payment or amount under an Order of any Court or any other Law.

(3) Where the Service is satisfied that Revenue has been overpaid, the Executive Chairman shall:

(a) apply the excess in reduction of any other Revenue due from the Taxpayer;

(b) apply the balance of the excess, if any, in reduction of any outstanding Liability of the Taxpayer to pay other Taxes not in dispute or to make Provisional Tax Payments during the year of Income in which the refund is to be made; and

Section 47. Order of Payment

(1) When a Taxpayer is liable to Interest in relation to a Tax Liability and the Taxpayer makes a payment that is less than the total amount of Revenue and Interest due, the amount paid is applied in the following order:

(a) in payment of the Revenue Liability; and

(b) the balance remaining is applied against the Interest due.

(2) Where a Taxpayer has more than one Revenue Liability at the time a payment is made, sub-section (1) of this Section applies to the earliest Liability first.

Section 48. Waivers

(1) Where the Service is of the opinion that the whole or part of the Revenue payable under this Code by a Taxpayer cannot be effectively recovered by reason of hardship, impossibility, undue difficulty or excessive cost of recovery, the Service may refer the Taxpayer's case to the Governor.

(2) Where a Taxpayer's case is referred to the Governor under sub-section (1) of this Section and the Governor is satisfied that the Revenue due cannot be effectively recovered, the Governor may waive in whole or in part the Revenue payable by the Taxpayer.

(3) Where such Waivers in sub-section (2) of this Section are granted, the Service shall keep accurate records of the Waiver including the original Assessment, Amount waived and Amount Paid by the applying Taxpayer.

PART X INTEREST ON LATE PAYMENTS

Section 49. Recovery of Interest on unpaid Revenue

(1) Interest payable on unpaid Revenue under this Code shall be collected by the Service in accordance with this Code as if it were unpaid Revenue.

(2) Interest paid by a Person under sub-section (1) of this Section shall be refunded to the Person to the extent that the Principal amount to which the Interest relates is found not to have been payable.

(3) Interest payable by a Person in respect of:

(a) Withholding Tax payable by the Person; or

(b) an amount referred to in Sections 17 (7) and 40 of this Code which is payable by the Person, is borne personally by the Person and is not recoverable from any other Person.

PART XI RISK BASED AUDIT

Section 50. Risk Based Audit

(1) There is established a Risk Based Audit Team (referred to in this Code as "Audit Team") in every Revenue Unit and LGC Revenue Department.

(2) The Audit Team shall regularly carry out awareness exercise on Revenue Administration, Blocking Leakages and Increasing Compliance within the Service, across MDAs, LGCs and amongst Taxpayers.

(3) The Audit Team shall be headed by the Head of Audit with other members as constituted by the Service.

(4) The Audit Team shall carry out investigations, review documents, audit processes of Taxpayers without a Warrant.

(5) The Board shall define the Risk Criteria that trigger a Risk-based Audit. These criteria shall be redefined from time to time.

(6) The frequency of carrying out a Risk Based Audit shall be determined by the Governing Board of the Service.

PART XII INVESTIGATIONS

Section 51. Access to Premises, Records and Data Storage Devices.

(1) For the purposes of administering any provision of this Code, the Service:

(a) shall have at all times and without prior notice, full and free access to any:

(i) Premises or place not used as a Private Dwelling;

(ii) Record, including Records in Electronic Format; or

(iii) Data Storage Device;

(b) may make an Extract or copy from any Record, including a Record in Electronic Format, of any information relevant to a Revenue obligation;

(c) may seize any Record that, in the opinion of the Service, affords evidence which maybe material in determining the correct Revenue Liability of any Person;

(d) may seize a Data Storage Device that may contain Data relevant to a Revenue obligation; and

(e) may retain any Record or Data Storage Device seized under this Section for as long as it is required for determining a Taxpayer's Revenue Obligation and Liability, including any Proceedings under this Code.

(2) The Service may require a Law Enforcement Officer to be present for the purposes of exercising powers under this Section.

(3) The Occupier of the Premises or place in which an exercise of power under sub-section(1) of this Section relates shall provide all reasonable assistance and facilities necessary for the effective exercise of the power including:

(a) answering questions relating to the investigation to which the exercise of power relates or all your in writing; or

(b) providing access to decryption information necessary to decrypt Data to which access is sought under this Section.

(4) A Person whose Records or Data Storage device have been seized and retained under this Section may access and examine them, including making copies or extracts from them under supervision as the Service may determine.

(5) The Executive Chairman shall sign for all Records or Data Storage Devices seized and retained under this Section.

(6) Where any Record or Data Storage Device seized and retained under this Section is lost or destroyed while in the possession of the Executive Chairman, the Service shall appropriately compensate the owner for the loss or destruction.

(7) This Section has effect despite any:

(a) law relating to privilege or the Public interest with respect to access to Premises or places or the production of any Property or Record, including in Electronic Format; or

(b) contractual duty of confidentiality.

Section 52. Notice to obtain Information or Evidence.

(1) The Service may, for the purpose of administering any provision of this Code, require any Person, by Notice in writing or by Electronic means, whether or not liable for Revenue to:

(a) furnish, within the time specified in the Notice, any information that may be stated in the Notice; or

(b) attend at the time and place designated in the Notice of or the purpose of being examined by the Service concerning the Revenue affairs of that Person or any other Person, and for that purpose the Service may require the Person to produce any record, including an Electronic Format, in the control of the Person.

(2) If a Notice under sub-section (1) of this Section is unable to be served on a Person in accordance with this Code the Notice may be published in any widely circulated Newspaper in the State and publication in such Newspaper is treated as service for the purposes of this Section.

(3) The Service may require the information referred to in sub-section (1) of this Section to be:

(a) given on Oath and, for that purpose, the Executive Chairman may administer the Oath; or

(b) verified by statutory declaration or otherwise.

(4) This Section has effect despite:

(a) any Law relating to privilege or the public interest with Respect to the giving of information or the production of any Record, including in Electronic Format; or

(b) any contractual duty of confidentiality.

PART XIV TAX CLEARANCE CERTIFICATES

Section 53. Tax Clearance Certificate.

(1) The Service may issue a Tax Clearance Certificate to anyone within Five (5) Working days of receipt of an Application if:

(a) the Service is satisfied that:

(i) Taxes or Levies Assessed on the Person or the Person's Income or Property for the Three (3) 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 the Person's Income or Property; or

(iii) the Person is not liable to Tax for any of those Three (3) Years; and

(b) the Person is able to produce evidence that the Person 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 the Person 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 finally leaving the State.

(2) The Tax Clearance Certificate may be issued in Paper or Digital Form(in this Code referred to as "Electronic Tax Clearance Certificate") and shall contain a unique Code with security features"

(3) Where a Person who has applied for a Tax Clearance Certificate has discharged the 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 Seven (7) working days of receipt of the Application give reasons for the denial.

(5) An MDA or Official of the State, Local Government, any Statutory Authority or Person empowered in that regard by this Code or any other Law, shall demand a Tax Clearance Certificate for the Three (3) 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, and the Regularization or Re-certification 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;

(j) registration for Distributorship;

(k) 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;

(l) 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 Code, 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 Service 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 (3) Years immediately preceding the Current Year of Assessment:

(a) chargeable Income of Holder;

(b) Tax payable;

(d) Tax outstanding.

where no Tax is due from the Holder or from the Holder's Income or Property, the Certificate shall contain a Statement to that effect.

(9) The Service shall be the Sole Agency to issue a Tax Clearance Certificate under this Code. The Service shall:

(a) ensure that the information which the Service requires the Taxpayer 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 Data shall be made accessible to Third Parties only in a Form which permits identification of the Taxable Person and access to information on the Person for no longer than is necessary for the purpose of verifying the Person's Tax; and

(d) every Person having any official duty or being employed in the Administration of this Code shall regard and deal with all Documents, Returns, Assessment or other information as secret and confidential.

(10) The Service may issue to a Taxpayer, upon application and payment of the prescribed Fee, a Machine-Readable Smart Card (in this Code referred to as "Smart Card") which holds the Tax information peculiar to that Applicant and may be presented by the Applicant when the Applicant's Tax status is required in the State. The Smart Card shall:

(a) contains the Taxpayers Tax Identity Number, Names, Signature and Photograph embossed on the front side; and

(b) hold the Data of the Taxpayer in a secure format that can be accessed for authentication.

(11) In issuing the Smart Card referred in sub-section 10 of this Section, the Service shall:

(a) ensure that the Taxpayers Data on the Smart Card are kept confidential to the same extent as their ordinary Tax Records;

(b) provide terminals free of charge to MDAs empowered by this Code to demand Tax Clearance Certificate from a Taxpayer where a Smart Card has been issued;

(c) not be liable for damages or any loss incurred by the Smart Card Holder as a result of inaccuracies in Data which the Smart Card Holder supplied.

(d) advise a Person issued with a Smart Card as to:

(i) the confidentiality of the information supplied;

(ii) Fees or Charges for reissuing a lost Card;

(iii) complaint handling procedure; and

(iv) procedure for review of Personal Data stored on the Smart Card.

(12) All MDAs shall harmonize their systems to keep track of all Certificates issued.

PART XIV TAXPAYER SERVICES AND EDUCATION

Section 54. Taxpayer Services

(1) The Service shall:

(a) carry out Taxpayer Services; and

(b) establish Taxpayer Service Centers across all the LGCs in the State under the supervision of the Revenue Offices in that location.

(2) Taxpayer Services include:

(a) general enquiries such as how, when and where to pay Taxes;

(b) directional services such as where to go for what and who is the authorized Tax Officer or Agent;

(d) payment support service;

(e) hotlines;

(f) providing solutions to Complaints;

(g) addressing first level Objections and Appeals;

(h) Whistle Blower support;

(i) a Return processing support including Tax and Revenue Calculator; and

(j) Taxpayer refund processing.

Section 55. Mode of Taxpayer Service Delivery

The modes of Taxpayer Service delivery shall include but not limited to:

(a) Physical Service Centers;

(b) Call Centers;

(d) use of Translators and Multi-lingual Officers.

Section 56. Taxpayer Education

(1) The Service shall carry out regular Taxpayer Education Initiative;

(2) The frequency and channels of Taxpayer Education shall be decided by the Management of the Service;

(3) The delivery of Taxpayer Education may include but not limited to:

(a) showcasing the State Revenue and Expenditure Dashboard- showing the total collection and how it is utilized;

(b) Schools and Educational Institutions;

(d) Radio and Television;

(e) Billboards and Posters;

(f) SMS and Phone Calls;

(g) Town Hall and Workshops;

(h) Seminars and Conferences; and

(i) Native Language Messages.

(4) The Service shall determine the frequency of Taxpayer Education

Section 57. Taxpayer Educators

(1) The Service shall engage and train Part-time Educators to be used for Taxpayer Education to ensure wide coverage in the State.

(2) The Educators may be sourced as the Service may deem fit.

PART XV TAX DECISIONS, PRACTICE NOTES AND PRIVATE RULINGS

Section 58. Validity of Tax Decisions

The validity of a Tax decision, a Notice of a Tax decision or any other Document purporting to be made or executed under this Code or any other Tax Law is not:

(a) affected by reason that any of the provisions of the Tax Law, under which it is made have not been complied with;

(b) quashed or deemed to be void or voidable for want of form; or

Section 59. Ratification of Mistakes

Where the Service is satisfied that a Decision made, or a Document or Notice issued contains an error which is apparent from the record and that the error does not involve a dispute as to the interpretation of the Law or Facts of the case, the Service may, for the purpose of rectifying the error, amend the Order, Decision, Document or Notice at any time before the expiration of the date of making or issuing the Order, Decision, Document or Notice.

Section 60. Practice Note

(1) The Service may issue Practice Notes setting out the Service's understanding of the application of the provisions in this Section.

(2) The Service shall issue a Practice Note by publishing a Notice of the Practice Note in the Gazette.

(3) A Practice Note issued under this Code is binding on the Service until it is revoked by the Board.

(4) A Practice Note applies from the date specified in the Notice and if no date is specified, from the date of publication in the Gazette.

(5) The Service may revoke a Practice Note, in whole or part, by publishing a Notice of the Revocation in the Gazette or in any widely circulated Newspaper.

(6) A Practice Note that has been revoked in whole or in part shall:

(a) continue to apply to as transaction commenced before the Practice Note is revoked; and

(b) not apply to a transaction commenced after the Practice Note is revoked to the extent that the Practice Note is revoked.

Section 61. Private Ruling

(1) Subject to sub-section (2) of this Section, the Service may, upon application in writing or by Electronic means by a Taxpayer, issue to the Taxpayer a Private Ruling setting the position of the Service regarding the application of a provision in this Code or the Revenue Law to a transaction entered in to or proposed to be entered into by the Taxpayer.

(2) The Service may reject an Application for a Private Ruling if:

(a) the Service has already decided the matter that is the subject of the Application in a Assessment;

(b) the Service is of the opinion that an existing Practice Note adequately covers the matter that is the subject of the Application;

(d) the Application is frivolous or vexatious;

(e) the transaction to which the Application relates has not been carried out and there are reasonable Grounds to believe that it will not be carried out;

(f) the Applicant has not provided the Service with sufficient information to make a Private Ruling; or

(g) in the opinion of the Service, it would be unreasonable to comply with the Application having regard to the resources needed to comply.

(3) Where a Taxpayer has made a full and true disclosure of the nature of all aspects of the transaction relevant to the Ruling and the transaction has proceeded in all material respects as described in the Taxpayer's Application for the Ruling, the Ruling shall be binding on the Service in relation to the Taxpayer to whom the Ruling has been issued.

(4) A Private Ruling is not binding on the Taxpayer to whom it is issued.

(5) Where a Private Ruling is inconsistent with an existing Practice Note, the Private Ruling has priority to the extent of the inconsistency.

(6) Where the Service rejects an Application for a Private Ruling, the Executive Chairman shall notify the Taxpayer in writing.

(7) A Private Ruling is issued by serving a written notice of the Ruling on the Applicant and the Ruling shall set out the matter ruled on, identifying:

(a) the Taxpayer;

(b) the provision of this Code relevant to the Ruling;

(d) the transaction to which the Ruling relates; and

(e) any assumptions on which the Ruling is based.

(8) The Service may revoke a Private Ruling in whole or in part by a written Notice served on the Taxpayer to whom the Ruling is issued.

(9) A Private Ruling is not a Tax decision for the purpose of this Code.

PART XVI PRESCRIBED FORMS, ELECTRONIC RETURNS AND NOTICES

Section 62. Authenticity of Documents Served by the Service

(1) A Form, Notice, Return or any other Document required or published by the Service for the purposes of this Code shall be in a form determined by the Service.

(2) The Service shall make any Document referred to in sub-section (1) of this Section available to the Public at the offices of the Service and at any other location or by any other means determined by the Service.

(3) The name or title of the Executive Chairman or an authorized Tax Officer, printed, stamped, or written on a Notice or any other Document issued by the Service is sufficient authentication for the purposes of this Code.

Section 63. Prescribed Form

(1) A Return, Notice, or any other Document required to be furnished under this Code, shall be in the prescribed form if:

(a) prescribed by the Service;

(b) it contains the required information, accompanied by documents if required; and

(2) The Service shall publish the prescribed Forms in the State Gazette.

Section 64. Manner of furnishing Documents

(1) Return, Notice or any other Document required to be furnished by a Taxpayer under this Code, shall be furnished by:

(a) personal delivery of the Document to the Office of the Executive Chairman; or

(b) registered post to the Office of the Executive Chairman, and is treated as received by the Executive Chairman when acknowledged by stamping or other prescribed method.

(2) Except as otherwise provided in any other Law, a Notice or other Document required to be served by the Service on a Person for the purposes of this Code shall be treated as sufficiently served on the Person if:

(a) personally served on the Person;

(b) left at the Person's registered Office, Place of Business, or last known address as stated in any communication with the Service;

(c) sent by registered post to the Person's registered Office, Place of Business, or last known address as stated in any communication with the Service; or

(d) an Electronic Data Message is transmitted to the Person's known or registered Electronic Account.

(3) Where a Notice or any other Document is served by registered post, the Notice or Document, in the absence of any proof to the contrary, shall be treated as having been sufficiently served on the Fourteenth day after the date of postage.

(4) In proving service of the Notice or any other Document in sub-section (3) of this Section, it is sufficient to prove that the Envelope containing the Notice or other Document was properly addressed and was posted.

Section 65. Electronic Returns and Notices

(1) The Service may establish and operate a procedure to be known as the Electronic Notice System, for the Electronic furnishing of Returns or other Documents to the Service and the Electronic Service of Notices and other Documents by the Service.

(2) For the purpose of sub-section (1) of this Section, the Service may prescribe conditions for:

(a) the registration of Taxpayers to participate in the Electronic Notice System;

(b) the issuing and cancellation of Authentication Codes to registered users;

(c) the Returns and any other Document that may be transmitted through the Electronic Notice System, including the format and manner in which they are to be transmitted;

(d) the correction of error in or amendments to Electronic Returns on other Documents;

(e) the use of the Electronic Notice System, including the procedure applicable where there is a breakdown or interruption in the System;

(f) the use in any Electronic transmission of Symbols, Codes, Abbreviations, or other notations to represent any particulars or information required under this Code; and

(g) any other matter for the proper functioning of the Electronic Notice System.

(3) Where a Return or any other Document of a registered user has been transmitted to the Service through the Electronic Notice System using the Authentication Code assigned to a registered user:

(a) with or without the authority of the registered user; and

(b) before the registered user applies to the Service for cancellation of the Authentication Code, the Return or any other Document is, for the purposes of the Tax Law under which it has been furnished, presumed to be furnished by the registered user unless the registered user proves the contrary.

(4) A Person who furnishes an Electronic Return or other Document on behalf of another Person must not divulge or disclose the contents of the Return or any other Document, or a copy of it, without the prior written consent of the Service.

PART XVII TAX OFFICERS AND REVENUE OFFICERS

Section 66. Identification of a Tax Officer

(1) A Tax Officer means a duly authorized Officer of the Service.

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

(a) issued by and having printed thereon the Office of the Plateau State Internal Revenue Service; and

(b) setting out the Officer's full names and stating that the Officer is authorized to exercise the functions of a Tax Officer, shall be sufficient evidence that the Tax Officer is duly authorized for the purpose of this Code.

Section 67. Identification of a Revenue Officer

(1) A Revenue Officer means a duly authorized Officer of a Local Government Revenue Department.

(2) The production by an Officer of the Revenue Department of an Identity Card and a Certificate:

(a) issued by a Local Government Authority; and

(b) setting out the full names of the Officer and stating that the Officer is authorized to exercise the Functions of the Revenue Department as provided under the Revenue Law, shall be sufficient evidence that the Officer is duly authorized for that purpose.