SIXTH SCHEDULE SECTION 41 REVENUE CODE

FORM OF WARRANT OF DISTRAINT

To………………………………………………………………………

Name of Company................................................................................... Amount of Tax to be levied by Distraint.....................................................

The Plateau State Internal Revenue Service, in exercise of powers vested in it by Section 41 of the Plateau State Revenue Procedure Code, 2020 hereby authorizes you to collect and recover the sum of ..........................................................................................................being arrears of Tax due for the years of Assessment hereinafter mentioned from the above named Company whose place of Business is at;……………………. .......................................................................... and for the recovery thereof the said Service further authorize that you, with the aid (if necessary) of your Assistants and calling to your assistance any Police Officer (if necessary) which assistance he is by Law required to give, do forthwith levy by Distraint, the said sum together with the Costs and Charges of and incidental to the taking and keeping of such Distraint, on Goods, Chattels, Land, Premises, or other distrainable things of the said Company wherever the same may be found and on all goods which you may find in any Premises or on any Land in the use of or possession of the said Company or any other person on its behalf or in trust for the company. And for the purpose of levying such Distraint you are hereby authorised, if necessary, with such assistance as aforesaid to break open any Building or place in the daytime.

The particulars of the said arrears of Tax are as follows:

Year of No. of Notice of Amount of Tax due

Assessment Assessment N :k

(i).......................... …………………….. ……………………

(ii) ....................... ……………………... ………………………

(iii) ...................... ………………………. …………………………

SIGNED and issued under the hand of the Executive Chairman of the Plateau State Internal Revenue Service

at... ............................ this ..........day of... ................. 20 ........

Signature ...................................... .

Executive Chairman

Plateau State Internal Revenue Service

SEVENTHSCHEDULE SECTION 51 REVENUE CODE

FORM OF AUTHORIZATION TO ACCESS LANDS & BUILDINGS, COMPUTERS, BOOKS AND DOCUMENTS

To _____________________________

________________________________

________________________________

The Plateau State Internal Revenue Service, by virtue of the powers vested in it by Section 51 of the Plateau State Revenue Procedure Code 2020, hereby authorizes you to enter the Premises, Office or Place of Management of any person, Principal Officer, Agent or Representative or any Person who has been suspected by the service of Fraud, Evasion, Willful Default etc., in connection with any revenue due to Government; and whose Premises, Office or Place of Management of the Principal Officer, Agent or Representative is at ____________________ and for carrying out your assignment there.

The Service further authorize you, with the aid of any Police Officer (if necessary), which assistance he is hereby required to give, to search and remove (if necessary) such Records, Books and Documents which may be found in the possession of any Person in respect of whom the Revenue remains unpaid.

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

2. The particulars of the said arrears of Tax or other Revenue are as follows:

Years of Assessment

(i) ________________________________

(ii) ________________________________

(iii) ________________________________

No. of Notice of Assessment:

SIGNED and issued under the hand of the Executive Chairman, Plateau State Internal Revenue Service at….this……….day of …………...20…...

Executive Chairman

Plateau State Internal Revenue Service