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A CRITICAL ANALYSIS OF TAX SECTOR REFORMS IN NIGERIA

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A CRITICAL ANALYSIS OF TAX SECTOR REFORMS IN NIGERIA

ABSTRACT
Taxation remains a veritable instrument for national development. Apart from being a major source of revenue for the government, taxation provides goods and services needed by citizens. Taxation policies can stimulate economic growth and job creation through its impact on investment and capital formulation in the economy. In this respect reforms in the tax system that ensure effectiveness, equity and efficiency are conditions for healthy public revenue. The decision to reform the Nigerian tax system is crucial in order to improve the revenue base for national development and attaining socio-economic goals for taxation. The thesis which adopts the doctrinal approach examines the process that led to the current tax reforms under the Federal Inland Revenue Service (Establishment) Act, 2007 and the reforms initiated by the Act; the impact of the tax reforms under the Act on tax administration at the federal level; and the gap and challenges faced in the implementation of the reforms. The findings of the research are that the reforms in the FIRS have resulted in a review of tax laws, reduced the delay in policy initiations and implementation, creation of a customer friendly tax environment, improvement in staff training and welfare, greater accessibility, review of procedures and processes as well as utilization of information communication technologies. These have positioned the FIRS as a modern and efficient tax administrative agency and have redefined the role of taxation as an important means of generating revenue from non oil revenue sources. The research examines some of the challenges which include persisting cases of corrupt tax officials, centralization of tax administrative agency and the conflicts between the FIRS (Establishment) Act, 2007 and Company Income Tax Act 2011. The self assessment regime which in the past did not function properly, has under the last reforms gained ascendance as the major mode of tax assessment and the uncertainty that hitherto characterized the process has been resolved to a large extent by the FIRS (Self Assessment) Regulation 2011, by setting out processes, procedure and providing standard guidelines for the implementation of the established Self Assessment Regime in support of an efficient tax administration system in Nigeria.

LIST OF ABBREVIATIONS
BOJ – – – – Best of Judgment
CAP – – – – Chapter
CBN – – – – Central Bank of Nigeria
CITN – – – – Chartered Institute of Taxation of Nigeria
CITA – – – – Company Income Tax Act
FIRS – – – – Federal Inland Revenue Service
FIR SEA- – – – Federal Inland Revenue Service (Establishment) Act FBIR – – – – Federal Board of Inland Revenue
FITC – – – – Foreign Investment Tax Credit
IBID – – – – Ibidem
INEC – – – – Independent National Electoral Commission
ITO – – – – Integrated Tax Office
IDA – – – – International Donor Agencies
IMF – – – – International Monetary Fund
ITAS – – – – Integration Tax Administration System
JTB – – – – Joint Tax Board
NTS – – – – Nigerian Tax System
NTP – – – – Nigerian Tax Policy
NCRA – – – – National Custom and Revenue Authority
OP CIT – – – Opera Citaum
OSI – – – – Open Society Initiative
PITA – – – – Personal Income Tax
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PAYE – – – – Pay as You Earn
SAR – – – – Self Assessment Regime
SBIR – – – – State Board of Inland Revenue
SG – – – – Study Group
TAT – – – – Tax Appeal Tribunal
TASAR – – – Tax Administration (Self Assessment) Regime
TIN – – – – Tax Identification Number
TPRDD – – – Tax Policy Research & Development Department
TCC – – – – Tax Clearance Certificate
WG – – – – Work Group
WHT – – – – Withholding Tax
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TABLE OF CONTENTS
Title page – – – – – – – – –
Declaration – – – – – – – – – –
Certification – – – – – – – – – – –
Dedication – – – – – – – – – – –
Acknowledgment- – – – – – – – – –
Acknowledgment – – – – – – – – –
Abstract – – – – – – – – – – –
Table of Cases – – – – – – – – – –
Table of Statutes- – – – – – – – – –
List of Abbreviations – – – – – – – – –
Table of Contents- – – – – – – – – –
CHAPTER ONE: INTRODUCTION
1.1 Background – – – – – – – –
1.2 Statement of the Problem – – – – –
1.3 Objectives of the Study – – – – – – –
1.4 Scope of the Study – – – – – – – –
1.5 Significance/Justification of the Study – – – –
1.6 Research Methodology – – – – – – –
1.7 Literature Review – – – – – – – –

CHAPTER TWO: DEFINITION AND CONCEPTUAL CLARIFICATIONS OF KEY TERMS
2.1 Definition – – – – – – – – –
2.2 Distinction between Tax and Revenue – – – – –
2.3 Administrative Reforms – – – – – – –
2.4 Objectives of Nigeria Tax System – – – – –
2.4.1 To Promote Fiscal Responsibility and Accountability – – –
2.4.2 To Facilitate Economic Growth and Development — – – –
2.4.3 To Provide the Government with Stable Resources for the Provision of
Public Good and Services – – – – – – –
2.4.4 To Address Inequalities Income Distribution – – –
2.4.5 To Provide Economic Stabilization – – – – – –
2.4.6 To Pursue Fairness and Equity – – – – – –
2.4.7 To Correct Market Failures or imperfections – – – –
2.5 Principles of Nigeria Tax System – – – – – –
2.5.1 Simplicity, Certainty and Clarity – – – – – –
2.5.2 Flexibility – – – – – – – – –
2.5.3 Low Compliance Cost – – – – – –
2.5.4 Low Cost of Administration – – – – – – –
2.6 Nigerian Tax System – – – – – – –
2.6.1 Tax Policies – – – – – – – – –
2.6.1.1 Rationale for and Purpose of the Policy – – – – – –
2.6.2 Tax Laws – – – – – – – – –

2.6.3 Tax Administration – – – – – – –
2.7 Nigerian Tax Laws – – – – – – –
CHAPTER THREE: EVALUATION OF FEDERAL INLAND REVENUE SERVICE
3.1 Introduction – – – – – – – – –
3.1.1 Establishment and Powers of the Service – – – – –
3.1.2 Organizational Re-Structuring – – – – – –
3.1.3 Challenges Posed By the Pre 2004 Structure – – – –
3.1.4 The Evolution of Integrated Tax Office and Large Tax Offices –
3.2 Modernization of the Management of Tax Authority in Nigeria. – –
3.2.1 Modernization of the FIRS – – – – – – –
3.2.2 Changes Brought About By the Modernization – – – –
3.3 Problems of Tax Authorities in Nigeria – – – –
3.4 Bridging the Gap between the Tax Payers and Tax Administrators – –
3.4.1 Bridging Tax-Compliance Gap – – – – –
3.5 Achieving Voluntary Compliance through Self Assessment – –
3.6 Reforms in the Self Assessment Regime in Nigeria: The Implications
on Tax Payer – – – – – – –
3.6.1 Legal Basis, Date of Commencement and Scope of the Regulations – –
3.6.2 Mode of Filling Self Assessment Returns – — – – –
3.6.3 Time for Filling Self Assessment Returns – – – – –
3.6.4 Extension of Time for Filling Returns – – – – – –
3.6.5 Payment of Self Assessed Tax – – – – – –

3.6.6 Administrative Assessment – – – –
CHAPTER FOUR: EXAMINATION OF NIGERIAN TAX REFORMS
4.1 Introduction – – – – – – – – –
4.2 Background to the Ongoing Tax Reforms – – – – –
4.3 Objectives of the Tax Reforms – – – – – –
4.4 Necessity for Tax Reforms – – – – – – –
4.5 Need for Tax Policy Reforms – – – – – –
4.6 Tax Policy Reforms – – – – – – – –
4.6.1 Legislative Reforms – – – – – – – –
4.6.2 Administrative Reforms – – – – – – –
4.6.3 Government – – – – – – – – –
4.6.4 International Agencies – – – – –
4.6.5 Media – – – – – – – — –
4.7 Past Efforts of Tax Reforms – – – – – –
4.7.1 Tax Reforms Pre-2007 – – – – – – –
4.7.1.1 1978 Tax Reform – Tax Force on Tax Administration – – –
4.7.1.2 1991 Study Group on Nigerian Tax System and Administration – –
4.7.1.3 2002 Study Group on Review of Nigerian Tax System – – –
4.7.1.4 National Tax Policy – – – – – – – –
4.7.1.5 Tax Bills – – – – – – – – –
4.7.2 Tax Reforms Post 2007 – – – – – – –
4.7.2.1 The Laws Reviewed – – – – – – – –
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4.7.2.2 Companies Income Tax (Amendment) Act 2004 – – –
4.7.2.3 FIRS Establishment Act 2007 – – – – – –
4.7.2.4 Power to Distraint – – – – – – – –
4.7.2.5 Establishment of Tax Appeal Tribunal (TAT) – – –
4.7.2.6 Value Added Tax (Amendment) Act 2007 – – – –
4.8 Ongoing Reforms of FIRS – – – – – – –
4.8.1 Taxpayer Identification Number (TIN) – – – –
4.8.2 An Expansion of Treaty Network – – – – – – –
4.9 An Overview of the Tax Reform – – – – – – –
CHAPTER FIVE: SUMMARY, RECOMMENDATIONS AND CONCLUSIONS
5.0 Summary – – – – – – – – –
5.1 Introduction – – – – – – – – –
5.1 Findings – – – – — – – –
5.2 Recommendations – – – – – – –
5.3 Conclusion – – – – – – – – –
Bibliography – – – – – – – – –
CHAPTER ONE

INTRODUCTION

1.1 Background
The history of Taxation in Nigeria is traceable to the reforms initiated in the first decade of the 20th Century in Northern Nigeria. The High Commissioner of the Northern Protectorate, Sir Fredrick Lugard issued the Stamp Duties Proclamation 1903 and followed it with the Native Revenue Proclamation in 19061. The Native Revenue Proclamation 1906 systematized all pre-colonial taxes that existed in Northern Nigeria by defining taxable rates, procedures for assessment and collection as well as penalties for default. This made away with the arbitrariness that was the case in the pre-colonial era and introduced the four certainties essential in modern tax practice: what to pay, when to pay, where and who to pay to. In this Thesis, Federal Inland Revenue Service shall hereinafter be referred to as ‗the Service‘, the Federal Board of Inland Revenue shall hereinafter be referred to as ‗The Board‘. The Federal Inland Revenue (Establishment) Act 2007 shall hereinafter be referred to as the ‗FIRS Act‘.
The amalgamation of the Northern and Southern Protectorate to form the colonial federation of Nigeria in 1914 led to the Native Revenue Ordinance 1917, which was extended from the Northern territories to the Western2 and Eastern territories in 1918 and 1927 respectively. Since then, there has been a steady progress in that regime with various attempts to modernize, expand, reform and improve the process, procedure and sanctions inherent in the system of taxation in Nigeria. In 1943, the Nigerian Inland Revenue
1 Federal Inland Revenue Service (hereinafter FIRS), ‗Reform and Transformation‘ available at http://www.firs.gov.ng/pages/firs Reform and Transformation (last accessed 5/6/2013) 2 Omogui-Okauru, I. (ed.) (2012) FIRS and Taxation Reforms in Democratic Nigeria, (Safari Books Ltd, Abuja,-Nigeria), p.1 available at http:/ /book.google.com.ng/ng/book?id=s
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Department was carved out of the Inland Revenue Department of British West Africa3. This department was later renamed the Federal Board of Inland Revenue under the Income Tax Ordinance, No. 39 (1958). This was followed by the Companies Income Tax Act, No. 22 (1961) which established the Federal Board of Inland Revenue (FBIR)4: the Act created a Body of Appeal Commissioners to resolve Tax-related disputes. In 1993, the Finance (Miscellaneous Taxation Provisions) Act No. 3 and decree No. 104 established the Federal Inland Revenue Service (hereinafter FIRS) as the operational arm of the FBIR and reviewed the functions of the Joint Tax Board (hereinafter JTB), respectively5. However, the history of Tax Administration in Nigeria changed dramatically in 2007 with the enactment of the Federal Inland Revenue Service (Establishment) Act, 2007 (hereinafter FIRS (Establishment) Act) and the granting of financial and administrative autonomy to the FIRS. The passage of the FIRS (Establishment) Act 2007 was an actualization of one of the several reform initiatives that arose from the recommendations of the Study and Working groups on Nigerian Tax System.
In the past, attempts have been made to engineer the reform process though without much progress. The Federal Government has made four separate attempts to reform the tax system. In 1978, a Task Force on Tax Administration headed by Alhaji Shehu Musa was set up by the Federal Government and achieved the following:6 introduction of withholding tax regime, imposition of 10% special levy on the excess profits of banks, imposition of 2.5% Turnover tax on Building and Construction Companies. Also, in 1991
3 Federal Inland Revenue Service (FIRS), (2006) Operational Manual for Integrated Tax Office, January 1p.2 4 Finance (Miscellaneous Taxation Provision) Decree No. 1, 1993 see also Adedokun, K.A. (2010) Enforcement and Recovery of Income Tax in Nigeria, (Corporate Transaction Limited, Lagos-Nigeria, 5 Ibid 6 Sani, A., (2005) Tax Reform in a Democracy, A Paper Presented at the Conference Organized by the Joint Tax Board, held at Sheraton Hotel and Towers, Ikeja, Lagos from August, 22-24, p. 3
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a study group on the Nigerian tax system and Administration headed by Professor Emmanuel Edozien was set up to review the tax system and make appropriate recommendations. In 1992 a study group on indirect taxation headed by Dr. Sylvester Ugoh was again set up by the government and they achieved the following7: the establishment of the Federal Inland Revenue Service (FIRS); the establishment of the Revenue Services at the three tiers of government; indirect/Consumption tax- Value Added Tax (VAT). Furthermore, the 2002 Study Group on the Nigerian tax system headed by Professor Dotun Philips was set up and they achieved the following8: centralizing tax administration with emphasis on tax administration, efforts to reduce tax rate and developing a tax policy for Nigeria.
The report of the Study Group, submitted in 2003, contained some other radical shifts in policy. This necessitated the Federal Government to set up a Working Group, headed by Mr. Seyi Bickerseth, to review the report of the Study Group on January 12, 2004. The Working Group9 which concluded their review in March, 2004, agreed with some of the suggestions of the Study Group and disagreed with some of these suggestions. The report of the Study Group was reviewed by the Working Group and the implementation of the harmonized report of the two groups commenced in 2004.
The implementation of the critical changes in the laws and institutions governing taxation and tax administration fell to the new board and management headed by Ifueko Omoigui Okauru, who was appointed as the Chairman and Chief Executive of the Federal Inland Revenue Service by President Olusegun Obasanjo in May 2004. This marked a new era in the history of both the legal and institutional processes of tax administration in
7 Sani, A., op cit, note 6, p. 3 8 Ibid 9 Ibid, p.4
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Nigeria, bringing into place the modernization and reform practices which had never been attempted in the history of taxation in Nigeria10. The reforms include organizational reforms in funding, legislation, taxpayer education, dispute resolution mechanism, taxpayer registration, human capacity building, and automation of key processes, refund mechanism and several other areas, which are explained in this Thesis. In essence, the outcome of these wide consultations has resulted in the ongoing radical and wide ranging reform of the FIRS and tax administration and policy in general in Nigeria. This throws up the urgent need for a concerted study into tax administration in Nigeria. 1.2 Statement of the Problem The Nigerian Tax system has historically suffered from challenges ranging from poor compliance, inefficient tax administration, corruption and fraud. This state of affairs which led to several reforms initiatives culminated in the enactment of the FIRS (Establishment) Act and the positioning of the FIRS as an autonomous and modern tax agency.
The past decade has witnessed significant developments in tax administration at the Federal level leading to an unprecedented increase in the revenue generated by the FIRS. The FIRS realized N21.7 trillion from taxes in the last eleven years and made a total of N13.036 trillion from oil sources and another N7.53 trillion from non oil taxes within the period under review11. In the fourth year of the reforms (i.e. in 2008) the actual collection
10 Omogui-Okauru. I.(2012) op.cit note 2, p.2 11 Ujah, E. ‗FIRS realizes N21.7 trillion in 11 years‘ Available at http://www.vanguard.ng.com/2012/04/FIRS realizes N21.7trillion in 11 years (last accessed on 6/6/2013)
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of N2.972 trillion in taxes was over and above the cumulative collection for the eight year period (1996-2003) preceding the reforms which amounted to N2.682 trillion12. Identifying critical tax administration challenges and measures required to meet these challenges is crucial to improved revenue base for national development and attaining socio-economic goals of taxation. In this wise, it is needful to critically examine and document the impact of tax administration reforms under the FIRS (Establishment) Act 2007. Thus, the Thesis seeks to answer the following questions:
i) What is the process that led to the current tax reforms under the FIRS (Establishment) Act of 2007;
ii) What are the reforms initiated by the FIRS(Establishment) Act of 2007;
iii) What is the impact of the tax reforms under the FIRS(Establishment) Act on tax administration at the Federal level;
iv) What are the gaps and challenges being faced in implementation of the reforms;
v) What prospects do the reforms offer for improved tax administration in Nigeria;
1.3 Objectives of the Study
The main objective of the study is to examine Legal and Administrative Tax Sector Reforms in Nigeria from 1978-2012, in particular reforms carried out in 2007 under the Federal Inland Revenue Service Act 2007. The study critically examines the law and its application as well as its effect on other existing tax legislation in Nigeria. Since an efficient tax administration is a necessity for revenue generation the study examines how
12 Omoigui-Okauru, I.(2012), op. cit. note 2, p.1
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the reforms have tackled the problems that bedeviled Nigerian tax administration in the past. 1.4 Scope of the Study
The Tax Administration in Nigeria has undergone remarkable changes, although reform never ends, it keeps changing from one stage to another13. Thus, this research work examines the reforms in the tax administration, the problems facing the Nigerian Tax System and the impact of the reforms in the administration of tax. The scope of this research is largely limited to the period covering 1978-2012, most especially reforms that culminated in the enactment of the FIRS (Establishment) Act 2007 and the Regulations pursuant to the Act. 1.5 Significance/Justification of the Study There cannot be a better time to work on the critical challenge/reforms in the tax sector in Nigeria than now. The research work would contribute to the immense literature by focusing on the tax sector reforms in Nigeria with a view to identifying the critical challenges such as, corruption among tax administration, tax evasion and weak and unfriendly tax administrative systems and procedures that have been confronting the tax system and examine how the reforms have attempted to tackle these problems. 1.6 Research Methodology
To achieve the objective of this Thesis, the doctrinal method of research will be adopted. Doctrinal research involves in-depth examination of legal text, statutes and case
13 FIRS, Reforms and Change Management, FIRS Policy and Research Department, P. 16
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laws. The doctrinal method of research entails consulting primary sources of laws for example statutes and case laws, and secondary sources of law for example, textbooks, journals, law reports as well as relevant conference proceedings, newspapers and materials obtained from the internet. Originality will be exhibited while making suggestions and recommendations on how this aspect of the law can be improved. 1.7 Literature Review In the past, attempts have been made to engineer the reform process though without much progress. But considerable amount of research and study groups on the Nigerian tax reforms have been devoted to these areas. Many writers have written on the reforms of tax administration from different perspectives but they seem not to be very emphatic on the need to consider deeply the new structure of the Federal Inland Revenue Service. Some of the works made many references to the former legislation, some of which have been amended. There is need to restructure their work to go in tandem with the amended laws.
Omoigui Okauru, the former Executive Chairman of the Federal Inland Revenue Service (FIRS) in her book, FIRS and Taxation Reforms in Democratic Nigeria14 not only documents the monumental reforms carried out since 2004, but also discusses the outcome of the current reforms. The book chronicles the historic changes which have been witnessed in the regime of taxation in Nigeria‘s fourth republic particularly since the 2004 reforms. The work records, explains and reveals the complex processes including the challenges faced and the subsisting constraints which, according to her, have led to ―one of
14 Omogui,-Okauru, I.(2012) op.cit note 2.
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the most efficient, most effective, and most productive taxation regime and tax management institution in the developing world.‖15.
The book points out that an important indication of the monumental achievements produced by the reforms since 2004 under Omogui-Okauru‘s leadership is that, in the fourth year of the reform alone (that is in 2008) the actual collection of 2.972 trillion naira in taxes was over and above the cumulative collection for the eight year period (1996-2003) preceding the reforms which amounted to only 2.682 trillion naira16. Notwithstanding the significance of the book in understanding the rationale and process of the reforms, it is written solely from the perspective of an insider, it is therefore necessary to also examine the reforms under the FIRS (Establishment) Act from the perspective of other stakeholders namely tax payers, tax practitioners, State Board of Inland Revenue (SBIR).
According to Abdulrasaq17, No tax law, no matter how sophisticated and progressive can be effective unless it is administered with competence and integrity. According to him, Nigerian‘s income tax law could in spite of their low rates and generous allowances still have yielded much revenue but for the inefficiency and detective assessment and collection machinery. The work however has tax offences and penalties as its major focus. Furthermore it was published over fifteen years ago, subsequent to which major changes have taken place in tax administration in Nigeria.
15 Omogui,-Okauru, I.(2012) op.cit note 2 16 Ibid 17 Abdulrazaq, M.T.,(1993), Nigerian Tax Offence and Penalties, (Batay Law Publications Limited, Ilorin-Nigeria, P 131
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According to Adedokun,18 the legal and institutional framework for tax enforcement and their application to tax practice is a sine qua non for effective tax administration. He also examined several mechanisms employed by the tax administrators in enforcement and recovery of tax in Nigeria, amongst which are distress, litigation, use of tax clearance certificate, monetary penalties and criminal prosecution and search and seize. The work is a worthy contribution to knowledge in its treatment of the tax administrative machinery and enforcement agencies. However, these fail to address the recent important and far reaching reforms that have taken place in tax administration at the federal level as well as the challenges currently facing the Federal Inland Revenue. It is a gap that the research addresses.
The Nigeria Tax Law by Ayua19 is one of the oldest detailed works on Nigerian tax law. It examines the structure of the Nigerian tax system from a legal perspective. These include Personal Income Tax and Companies Income Tax. The work is rich in its treatment of the rules for the interpretation of taxing statutes as well as in other aspects; however its limitations lie in the fact that, while it generally discussed tax administration, it did not specifically treat the issue of reforms. In addition, there have been far reaching reforms in Nigerian tax law and tax administration since the publication of the work. Some of the tax laws have been repealed and several others enacted, nevertheless, the work forms a useful foundation for any legal discussion of tax matters in Nigeria.
18 Adedokun, K.A., (2010) op.cit note 4. 19 Ayua, I.A. (1999) The Nigerian Tax Law, Spectrum Books, Ibadan-Nigeria.
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Although Ojo,20 discusses tax from the accounting perspective, his work contains issues of relevance to the law. His work however examines the basic principles of taxation in Nigeria amongst which includes various tax laws e.g. Value Added Tax (VAT), Stamp Duties Act, Petroleum Profit Tax, Personal Income Tax, Capital Gain Tax, taxation of companies, partnership assessment, taxation of non-residents, and administration of tax in Nigeria as well as the management of taxation in Nigeria. Some of the topics in his work made a lot of references and quotations from the existing laws as at that time and these laws have been amended. For example, the former administrative machinery, which was the Federal Board of Inland Revenue (FBIR), has now been replaced with the FIRS and also the composition of each of these machineries has also been changed. The work aids the researcher in appreciating circumstances and short comings in the past system that led to present reforms.
According to Philips,21 reforms are deliberate changes aimed at improving structures and systems. Such improvement- generating changes are usually required when existing structures and systems are failing to satisfactorily achieve their objectives. According to him, these three triggers of reforms were at play in 2002 when the Federal Government of Nigeria inaugurated the Nigerian Tax System Reform Committee which was chaired by him. However, the report of the Study Group contained some other radical shift in policy which necessitated the Federal Government to set out a Working Group on January 12, 200422. In this lies its limitation.
20 Ojo,

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