Administration of Personal Income Tax in Nigeria: An Appraisal

Abstract

A tax administration is the whole organizational set-up established for the management of a tax system. But while the broad objectives of a good tax system is aimed at guaranteeing a long-term fiscal soundness of the policies and programmes of the government, the purpose of tax administration is to fully implement the tax system by ensuring that tax payers comply with the provisions of tax laws and that the funds derived from taxation are paid into the government's treasury.

By virtue of Section 106 A(1) PITA as amended by Section 30 PITAA, the Minister may, on the recommendation of the Joint Tax Board, make regulation for giving effect to the provisions of the Act.

Furthermore, the National Assembly may, by subsection 2, upon a proposal by the President, impose, increase, reduce, withdraw or cancel any rate of tax, duty or fee chargeable under Section 40 and Second Schedule of this Act and in accordance with Section 59(2) of the 1999 Constitution.