Taxes and Levies (Approved list for collection) Decree
No 21 of 1998
Laws of the Federation of Nigeria
30th day of September 1998
The Federal Military Government hereby decrees as follows:-
1.(1) Notwithstanding anything contained in the Constitution of the Federal Republic of Nigeria 1979, as amended, or in any other enactment or law, the Federal Government, State Government and Local Government shall be responsible for collecting the taxes and levies listed in Part I, Part II and Part III of the Schedule to this Decree, respectively.
(2)The Minister of Finance may, on the advice of the Joint Tax Board and by Order published in the Gazette, amend the Schedule to this Decree.
1.(1) Notwithstanding anything contained in the Constitution of the Federal Republic of Nigeria 1979, as amended, or in any other enactment or law, no person, other than the appropriate tax authority, shall assess or collect, on behalf of the Government, any tax or levy listed in the Schedule to this. Decree, and members of the Nigeria Police Force shall only be used in accordance with the provisions of the tax laws.
(2)No person, including a tax authority, shall mount a road block in any part of the Federation for the purpose of collecting any tax or levy.
3. A person who –
(a)collects or levies any tax or levy; or
(b)mounts a road block or causes a road block to be mounted for the purpose of collecting any tax or levy, in contravention of section 2 of this Decree, is guilty of an offence and liable on conviction to a fine of N50,000 or imprisonment for 3 years or to both such fine and imprisonment.
4. In this Decree, unless the context otherwise requires –
"Government" means the Federal, State or Local Government;
"Joint Tax Board" means the Joint Tax Board established under the provisions of Personal Income Tax Decree 1993;
"levy" includes any fee and charge,;
"tax authority" means –
(a)the Federal Board of Inland Revenue, the State Board of Internal Revenue or the Local Government Revenue Committee; or
(b)a Ministry, Government department or any other Government body charged with responsibility for assessing or collecting the particular tax.
5. This Decree may be cited as the Taxes and Levies (Approved List for Collection) Decree 1998.
Taxes to be collection by the Federal Government
(a)members of the Armed Forces of the Federation;
(b)members of the Nigeria Police Force;
(c)residents of the Federal Capital Territory, Abuja; and
(d)staff of the Ministry of Foreign Affairs and non- resident individuals.
Taxes and Levies to be collected by the State Government
1.Personal Income Tax in respect of –
(a)Pay-As-You-Earn (PAYE); and
(b)direct taxation (Self Assessment).
(a)urban areas as defined by each State, maximum of –
(b)rural areas –
Taxes and Levies to be collected by the Local Government
Made at Abuja this 30th day of September 1998
General Abdulsalami Alhaji Abubakar
Head of State, Commander-in-Chief of the Armed Forces
Federal Republic of Nigeria