A Quarterly Publication of the Federal Inland Revenue Service

April - June, 2018 ISSN: 2006-9677

How FIRS is moving up Nigeria in World Ease of Doing Business

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lFIRS wins NSMS Media Excellence Award

02 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

NEWS

The Executive Chairman, FIRS, Tunde Fowler

our Excellency, the Vice President

Yof the Economic and Social Council; the Assistant Secretary-

General for Economic Development and Co-Chair of the Committee of Experts, Mr Eric Mensah; the second Co-Chair Miss Carmel Peters; my colleagues – tax experts of the Committee; members of the civil society, distinguished ladies and gentlemen.

I'm indeed very honoured and pleased to be able to exchange some ideas and thoughts on the topic today – 'The Taxation and Utilisation of the Economy and the Taxation of ODA Funded Projects'. Talking from the perspective of someone who is from what some people call developing countries or developing economies, you find out that the similarities are actually more than our differences. When you discuss with experts on taxation, we are discussing with professors and with those who have more knowledge than some us to exchange certain ideas.

So, I am going to give a story line. First of all I'm going to go through the overview of what I am going to try to compress and condense within ten to fifteen minutes. I am going to talk about the digital tax initiatives, the Nigerian digital economy, tax administration challenges and, of course, taxation of Official Development Assistance – Funded Projects.

In going through this overview, I am going to highlight a few issues. First of all, I'd like to speak a little bit about Africa. Africa is said to have 30% of the world's natural resources but still remains the poorest continent in the world. Today, I am going to be addressing you partly as an economist, partly as a psychologist, a politician, business executive and then a tax administrator.

To have an effective tax system in a developing economy you need to be a

little bit of all of the above. The President of Ghana is what I would call an ambassador for taxation. He has constantly spoken about the need for effective taxation across not only Ghana but also Africa. We have found out over a period of time that the only way to ensure sustainable economic and social development is through taxation.

Let me take you down memory lane. In the 1980s when we were students of economics they told us that, depending on the economies of scale, that is where you should be in terms of your costs of production. A lot of African countries found in commercial quantities natural resources from oil to gold and tin – whatever you could think of, you could find it on the African continent.

So while we were busy selling the natural resources, the other developed countries of the world were actually reforming their tax processes while we found it quite easy to drill a hole and out comes oil. In the particular situation of Nigeria in the 1970s we found out that what we generated in oil was more than sufficient to fund the government activities at that point in time.

Our Head of State at the time said that money was not our problem, our problem was how to spend it. And a lot

of African countries fell into the same situation until we found out that we do not control the prices of these products. We exported crude oil, we exported unrefined gold, and we exported everything in a crude form. By the time it came to market we found out that the price was determined somewhere else.

Based on my little experience that I was fortunate to have, after my degree in economics I was an intern for one of the top five hundred companies in New York. This company happened to deal in female jewellery and accessories. To my surprise, I found out that the actual gold content and the other minerals used to create this jewellery only accounted for 20% of the sale value of the products.

I found out that regardless of how much we put in terms of raw materials, it was very minimal in the final product, and of course the profits of that product. I also happened to have the advantage of being sent to an advertising company. I asked the person who I was working with, “Why should I go and work with an advertising company?” He said, “You will learn something.” I never forgot that. They took me through a process they called AIDA (Attention, Interest, Demand and Action) which was to make sure that we can sell our products. If they came

Fowler kicks off VAT, digitalisationtax debate in global South, North

The Executive Chairman, Federal Inland Revenue Service (FIRS), Tunde Fowler, First Vice Chairman of the United Nations International Committee of Tax Matters, Chairman, African Tax Administration Forum, ATAF in an address to the Special Meeting of the United Nations' Economic and Social Council (ECOSOC): on Taxation and Digitalisation of the Economy and the Taxation of ODA-Funded Projects in New York, used the opportunity to take stock of the developments on these important issues and how it will assist the Committee of Experts on International Cooperation on Tax Matters, which is uniquely placed to take account of the views of both developed and developing countries, in contributing to shaping and elaborating the debate on these issues. Excerpts...

NEWS

03April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

,,I was extremely delighted when the Secretary-General said that the United Nations has taken a position that those involved in consumption played a very vital role in the cycle of business. When we are looking at where value is added we forget the regions where the consumption takes place. Unfortunately, most developing countries are more on the end side, the consumption side than the manufacturing side or even the innovation stage.

02 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

NEWS

The Executive Chairman, FIRS, Tunde Fowler

our Excellency, the Vice President

Yof the Economic and Social Council; the Assistant Secretary-

General for Economic Development and Co-Chair of the Committee of Experts, Mr Eric Mensah; the second Co-Chair Miss Carmel Peters; my colleagues – tax experts of the Committee; members of the civil society, distinguished ladies and gentlemen.

I'm indeed very honoured and pleased to be able to exchange some ideas and thoughts on the topic today – 'The Taxation and Utilisation of the Economy and the Taxation of ODA Funded Projects'. Talking from the perspective of someone who is from what some people call developing countries or developing economies, you find out that the similarities are actually more than our differences. When you discuss with experts on taxation, we are discussing with professors and with those who have more knowledge than some us to exchange certain ideas.

So, I am going to give a story line. First of all I'm going to go through the overview of what I am going to try to compress and condense within ten to fifteen minutes. I am going to talk about the digital tax initiatives, the Nigerian digital economy, tax administration challenges and, of course, taxation of Official Development Assistance – Funded Projects.

In going through this overview, I am going to highlight a few issues. First of all, I'd like to speak a little bit about Africa. Africa is said to have 30% of the world's natural resources but still remains the poorest continent in the world. Today, I am going to be addressing you partly as an economist, partly as a psychologist, a politician, business executive and then a tax administrator.

To have an effective tax system in a developing economy you need to be a

little bit of all of the above. The President of Ghana is what I would call an ambassador for taxation. He has constantly spoken about the need for effective taxation across not only Ghana but also Africa. We have found out over a period of time that the only way to ensure sustainable economic and social development is through taxation.

Let me take you down memory lane. In the 1980s when we were students of economics they told us that, depending on the economies of scale, that is where you should be in terms of your costs of production. A lot of African countries found in commercial quantities natural resources from oil to gold and tin – whatever you could think of, you could find it on the African continent.

So while we were busy selling the natural resources, the other developed countries of the world were actually reforming their tax processes while we found it quite easy to drill a hole and out comes oil. In the particular situation of Nigeria in the 1970s we found out that what we generated in oil was more than sufficient to fund the government activities at that point in time.

Our Head of State at the time said that money was not our problem, our problem was how to spend it. And a lot

of African countries fell into the same situation until we found out that we do not control the prices of these products. We exported crude oil, we exported unrefined gold, and we exported everything in a crude form. By the time it came to market we found out that the price was determined somewhere else.

Based on my little experience that I was fortunate to have, after my degree in economics I was an intern for one of the top five hundred companies in New York. This company happened to deal in female jewellery and accessories. To my surprise, I found out that the actual gold content and the other minerals used to create this jewellery only accounted for 20% of the sale value of the products.

I found out that regardless of how much we put in terms of raw materials, it was very minimal in the final product, and of course the profits of that product. I also happened to have the advantage of being sent to an advertising company. I asked the person who I was working with, “Why should I go and work with an advertising company?” He said, “You will learn something.” I never forgot that. They took me through a process they called AIDA (Attention, Interest, Demand and Action) which was to make sure that we can sell our products. If they came

Fowler kicks off VAT, digitalisationtax debate in global South, North

The Executive Chairman, Federal Inland Revenue Service (FIRS), Tunde Fowler, First Vice Chairman of the United Nations International Committee of Tax Matters, Chairman, African Tax Administration Forum, ATAF in an address to the Special Meeting of the United Nations' Economic and Social Council (ECOSOC): on Taxation and Digitalisation of the Economy and the Taxation of ODA-Funded Projects in New York, used the opportunity to take stock of the developments on these important issues and how it will assist the Committee of Experts on International Cooperation on Tax Matters, which is uniquely placed to take account of the views of both developed and developing countries, in contributing to shaping and elaborating the debate on these issues. Excerpts...

NEWS

03April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

,,I was extremely delighted when the Secretary-General said that the United Nations has taken a position that those involved in consumption played a very vital role in the cycle of business. When we are looking at where value is added we forget the regions where the consumption takes place. Unfortunately, most developing countries are more on the end side, the consumption side than the manufacturing side or even the innovation stage.

04 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

up with a campaign and we cannot sell our products that meant we've added no value.

I was extremely delighted when the Secretary-General said that the United Nations has taken a position that those involved in consumption played a very vital role in the cycle of business. When we are looking at where value is added we forget the regions where the c o n s u m p t i o n t a k e s p l a c e . Unfor tunate ly, most deve lop ing countries are more on the end side, the c o n s u m p t i o n s i d e t h a n t h e manufacturing side or even the innovation stage.

And that all boils down to the story of the economies of scale. If you look at the major items that are being produced and sold, 90% of them are sold in developing economies. They are invented in a developed economy and sometimes they are manufactured in a developing economy, then shipped back to the developed economy for final processing and then sold to the rest of us. Of course where you do not make any profit, you do not get any taxes.

In terms of taxing approaches, a lot of countries have come up with individual strategies to ensure that they get some tax revenue from the digital economy. For example, India applies a six per cent equalisation levy for specified services provided by non-residents. The Argentine government requires a foreign supplier to register for VAT in Argentina. The city of Buenos A i res app l ies a levy through a Withholding Tax mechanism whereby debit and credit card companies are required to withhold three per cent of the net amount of any payment remitted to them.

As countries continue to search out appropriate policies to ensure that they are not left out of this game of tax revenue, you will find out that the developed countries treat it a bit differently. If we look at the issue of Apple and Ireland, the other members of the European Union (EU) found out that Ireland, in giving certain tax benefits, had an undue advantage for business and the EU insisted that Apple should pay EUR13 billion as tax. Now the question is: Who looks after the tax revenue from developing countries or economies?

I am glad to say that from my short time at the UN, I can see that the UN not only has the interest of developing economies at heart, but also ensures

that there is a free and fair playing ground when it comes to the issue of tax revenue.

If we look at the main aim of the Addis Ababa Action Agenda - I want to highlight just two or three. One is mobilisation of additional domestic

public finance and ensuring that it is spent transparently and effectively, encouraging a shift in the financial sector towards long-term investment and su s t a i nab i l i t y, and fa c i l i t a t i ng development cooperation to support the implementat ion of the agenda, ,,In terms of taxing approaches, a lot of countries

have come up with individual strategies to ensure that they get some tax revenue from the digital economy. For example, India applies a six per cent equalisation levy for specified services provided by non-residents. The Argentine government requires a foreign supplier to register for VAT in Argentina. The city of Buenos Aires applies a levy through a Withholding Tax mechanism whereby debit and credit card companies are required to withhold three per cent of the net amount of any payment remitted to them.

Fowler kicks off VAT, digitalisationtax debate in global South, North

NEWS

The Executive Chairman, FIRS, Tunde Fowler

05April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

particularly in plugging funding gaps. The funding gaps that we note are those that these economies need for development.

I will take you through the Nigerian picture. Nigeria was a country and still is a country that produces about two million barrels of oil per day, which is quite a lot of money. But with a population of 170 million it does not really end up being a lot of money.

I will use the example of a movie. I was watching this movie which had a married gentleman and a bachelor. The bachelor said he was going to bet his friend $50 and the married man said he was not going to bet because his $50 was not the same as the bachelor's $50. The bachelor asked how the married man's $50 is different from his. The married man said that his $50 had to take care of his wife, his children and other family expenses. Whereas the bachelor's $50 only looked after him alone.

That is the way we see it when it comes to tax revenue. The Thabo Mbeki Panel reports that $50 billion is lost annually from the African continent. Now, to some developed countries $50 billion may not seem like very much but when you look at the comparison, $50 billion in a developed economy may help you repave a road, it may help you update your hospitals, $50 billion may help you buy more modern fire-engines. But in an economy where you have no roads, where you don't have adequate healthcare, where you don't have fire-fighting equipment or enough police vehicles, $50 billion means a whole lot more.

A lot of developing economies do not really believe that they can get out of the situation they are in. That is why I'm going to highlight the Nigerian example. With technology, in the last twelve months, we have been able to increase our tax revenue base by 800,000 corporate accounts. From 2015 to 2017 we grew our non-oil tax revenue with it accounting for 64.3% of total revenue from 42.8% between 2012 and 2014.

So, basically we have moved away from an oil dependent revenue source to a non-oil revenue source. At the same time we have focused on VAT. VAT continues to be the fastest growing tax type in the world and I was quite amazed when the United Arab Emirate spoke about introducing VAT. For an area that is not known for thinking about tax initiatives, they are actually thinking of

bringing in VAT to generate more revenue.

Nigeria has tried to make sure that we start to generate sufficient revenue in VAT and we have put in place technology that will make sure that we capture all the VAT available.

Let me give a brief history of the growth in VAT over the last three years. In 2015 we collected N767 billion, in 2016 we collected N828 billion and in 2017 we collected N972 billion, which represents a growth of about 25%. At the rate of this growth we see VAT being the largest tax type, in terms of value, that we will generate as a country. And I think this also applies to a lot of other developing economies.

We achieved this because, first of all we do have the political will in terms of our bosses – the Presidency and our colleagues in the Ministry of Finance in helping us ensure that we can meet t he se needs . I n t e rms o f t he international collaboration that we have in terms of generating VAT we have had very good cooperation. We have had good cooperation with the judges in terms of the court system and just recently we were able to win a judgement over Vodacom in the case of VAT liability for a non-resident company.

I'm just saying these things to ensure and to encourage other members of developing countries that you just have to try and I am sure that it will work. Nigeria also signed several tax treaties such as the OECD convention of Mutual Administrative Assistance in Tax Matters which provides assistance in tax collection and, of course, we shall continue to seek the assistance of our

treaty partners to collect such taxes from the tax residents and remit the same to Nigeria.

We are also quite aware that a lot of countries have interest in signing tax treaties, especially with developing countries. And the question one should ask is that why are you so interested in signing tax treaties with developing countries but when it comes time to issue visitors visas you are a bit reluctant. I think that we should tie both together. If they believe that we are important enough to sign trading or tax treaties with, they should also believe that we are important enough to be granted visas when we want to come to visit or to carry out business.

Other challenges that developing economies have is that we have a large informal sector and we have a poor tax culture. That poor tax culture derives from the fact that we relied for so long on the sale of natural resources and we didn't look inwards to look at the issue of productivity and also ask the citizens to make tax payments; either for political reasons, or you want to win an election so you decide you want to cancel Personal Income Tax or you decide not to tax the voters at all.

The developed countries had gone through this period before and, simply put, you may try to win an election by saying you will reduce the taxes or not charge any new taxes in a developed economy. But at the end of the day, when push comes to shove, if the voters do not pay there are consequences. In developing economies, at least in Nigeria, I can say that not one person has been sent to jail for tax evasion which is quite different from the

Fowler kicks off VAT, digitalisationtax debate in global South, North,,As countries continue to search out appropriate

policies to ensure that they are not left out of this game of tax revenue, you will find out that the developed countries treat it a bit differently. If we look at the issue of Apple and Ireland, the other members of the European Union (EU) found out that Ireland, in giving certain tax benefits, had an undue advantage for business and the EU insisted that Apple should pay EUR13 billion as tax. Now the question is: Who looks after the tax revenue from developing countries or economies?

NEWS

04 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

up with a campaign and we cannot sell our products that meant we've added no value.

I was extremely delighted when the Secretary-General said that the United Nations has taken a position that those involved in consumption played a very vital role in the cycle of business. When we are looking at where value is added we forget the regions where the c o n s u m p t i o n t a k e s p l a c e . Unfor tunate ly, most deve lop ing countries are more on the end side, the c o n s u m p t i o n s i d e t h a n t h e manufacturing side or even the innovation stage.

And that all boils down to the story of the economies of scale. If you look at the major items that are being produced and sold, 90% of them are sold in developing economies. They are invented in a developed economy and sometimes they are manufactured in a developing economy, then shipped back to the developed economy for final processing and then sold to the rest of us. Of course where you do not make any profit, you do not get any taxes.

In terms of taxing approaches, a lot of countries have come up with individual strategies to ensure that they get some tax revenue from the digital economy. For example, India applies a six per cent equalisation levy for specified services provided by non-residents. The Argentine government requires a foreign supplier to register for VAT in Argentina. The city of Buenos A i res app l ies a levy through a Withholding Tax mechanism whereby debit and credit card companies are required to withhold three per cent of the net amount of any payment remitted to them.

As countries continue to search out appropriate policies to ensure that they are not left out of this game of tax revenue, you will find out that the developed countries treat it a bit differently. If we look at the issue of Apple and Ireland, the other members of the European Union (EU) found out that Ireland, in giving certain tax benefits, had an undue advantage for business and the EU insisted that Apple should pay EUR13 billion as tax. Now the question is: Who looks after the tax revenue from developing countries or economies?

I am glad to say that from my short time at the UN, I can see that the UN not only has the interest of developing economies at heart, but also ensures

that there is a free and fair playing ground when it comes to the issue of tax revenue.

If we look at the main aim of the Addis Ababa Action Agenda - I want to highlight just two or three. One is mobilisation of additional domestic

public finance and ensuring that it is spent transparently and effectively, encouraging a shift in the financial sector towards long-term investment and su s t a i nab i l i t y, and fa c i l i t a t i ng development cooperation to support the implementat ion of the agenda, ,,In terms of taxing approaches, a lot of countries

have come up with individual strategies to ensure that they get some tax revenue from the digital economy. For example, India applies a six per cent equalisation levy for specified services provided by non-residents. The Argentine government requires a foreign supplier to register for VAT in Argentina. The city of Buenos Aires applies a levy through a Withholding Tax mechanism whereby debit and credit card companies are required to withhold three per cent of the net amount of any payment remitted to them.

Fowler kicks off VAT, digitalisationtax debate in global South, North

NEWS

The Executive Chairman, FIRS, Tunde Fowler

05April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

particularly in plugging funding gaps. The funding gaps that we note are those that these economies need for development.

I will take you through the Nigerian picture. Nigeria was a country and still is a country that produces about two million barrels of oil per day, which is quite a lot of money. But with a population of 170 million it does not really end up being a lot of money.

I will use the example of a movie. I was watching this movie which had a married gentleman and a bachelor. The bachelor said he was going to bet his friend $50 and the married man said he was not going to bet because his $50 was not the same as the bachelor's $50. The bachelor asked how the married man's $50 is different from his. The married man said that his $50 had to take care of his wife, his children and other family expenses. Whereas the bachelor's $50 only looked after him alone.

That is the way we see it when it comes to tax revenue. The Thabo Mbeki Panel reports that $50 billion is lost annually from the African continent. Now, to some developed countries $50 billion may not seem like very much but when you look at the comparison, $50 billion in a developed economy may help you repave a road, it may help you update your hospitals, $50 billion may help you buy more modern fire-engines. But in an economy where you have no roads, where you don't have adequate healthcare, where you don't have fire-fighting equipment or enough police vehicles, $50 billion means a whole lot more.

A lot of developing economies do not really believe that they can get out of the situation they are in. That is why I'm going to highlight the Nigerian example. With technology, in the last twelve months, we have been able to increase our tax revenue base by 800,000 corporate accounts. From 2015 to 2017 we grew our non-oil tax revenue with it accounting for 64.3% of total revenue from 42.8% between 2012 and 2014.

So, basically we have moved away from an oil dependent revenue source to a non-oil revenue source. At the same time we have focused on VAT. VAT continues to be the fastest growing tax type in the world and I was quite amazed when the United Arab Emirate spoke about introducing VAT. For an area that is not known for thinking about tax initiatives, they are actually thinking of

bringing in VAT to generate more revenue.

Nigeria has tried to make sure that we start to generate sufficient revenue in VAT and we have put in place technology that will make sure that we capture all the VAT available.

Let me give a brief history of the growth in VAT over the last three years. In 2015 we collected N767 billion, in 2016 we collected N828 billion and in 2017 we collected N972 billion, which represents a growth of about 25%. At the rate of this growth we see VAT being the largest tax type, in terms of value, that we will generate as a country. And I think this also applies to a lot of other developing economies.

We achieved this because, first of all we do have the political will in terms of our bosses – the Presidency and our colleagues in the Ministry of Finance in helping us ensure that we can meet t he se needs . I n t e rms o f t he international collaboration that we have in terms of generating VAT we have had very good cooperation. We have had good cooperation with the judges in terms of the court system and just recently we were able to win a judgement over Vodacom in the case of VAT liability for a non-resident company.

I'm just saying these things to ensure and to encourage other members of developing countries that you just have to try and I am sure that it will work. Nigeria also signed several tax treaties such as the OECD convention of Mutual Administrative Assistance in Tax Matters which provides assistance in tax collection and, of course, we shall continue to seek the assistance of our

treaty partners to collect such taxes from the tax residents and remit the same to Nigeria.

We are also quite aware that a lot of countries have interest in signing tax treaties, especially with developing countries. And the question one should ask is that why are you so interested in signing tax treaties with developing countries but when it comes time to issue visitors visas you are a bit reluctant. I think that we should tie both together. If they believe that we are important enough to sign trading or tax treaties with, they should also believe that we are important enough to be granted visas when we want to come to visit or to carry out business.

Other challenges that developing economies have is that we have a large informal sector and we have a poor tax culture. That poor tax culture derives from the fact that we relied for so long on the sale of natural resources and we didn't look inwards to look at the issue of productivity and also ask the citizens to make tax payments; either for political reasons, or you want to win an election so you decide you want to cancel Personal Income Tax or you decide not to tax the voters at all.

The developed countries had gone through this period before and, simply put, you may try to win an election by saying you will reduce the taxes or not charge any new taxes in a developed economy. But at the end of the day, when push comes to shove, if the voters do not pay there are consequences. In developing economies, at least in Nigeria, I can say that not one person has been sent to jail for tax evasion which is quite different from the

Fowler kicks off VAT, digitalisationtax debate in global South, North,,As countries continue to search out appropriate

policies to ensure that they are not left out of this game of tax revenue, you will find out that the developed countries treat it a bit differently. If we look at the issue of Apple and Ireland, the other members of the European Union (EU) found out that Ireland, in giving certain tax benefits, had an undue advantage for business and the EU insisted that Apple should pay EUR13 billion as tax. Now the question is: Who looks after the tax revenue from developing countries or economies?

NEWS

NEWS

developed countries.So, what I am saying is that we all

know that we have a role to play. We rely on the United Nations, we rely on the OECD and others to help us along. But we are not unmindful of that. We also have to play our part and make sure that we do our own part.

There is also a dearth of skilled manpower and poor laws but I was very happy to note that the UN Committee on Taxation is willing and able to help developing countries in going through tax treaties before they are signed.

Another issue of significance is the issue of illicit financial flows which, in a large part, involves multinational enterprises. I was quite shocked when I did some research because people talk about cor rupt ion , espec ia l l y in developing economies. But 70% the illicit financial flows actually relate to base erosion and profit shifting by multinationals. Only 30% relates to corruption. So if we could get the 70% in it would mean a world of difference to most developing economies. Now that is not saying that we promote corruption; no we don't.

One thing that we are glad about is that we saw the changes happening in the US even at very minor levels. A friend of mine told me that if you want to pay cash into somebody's bank account you could not do it. Now it is the owner of the account who can pay into his or her bank account. Now they are making sure that all financial activities are traceable; in a lot of developing countries they are not because transactions are largely cash based.

Most African countries have an average of 40% of multinationals within their economies and they also account for close to 40% of their tax revenue. If these multinationals are involved in tax planning, which basically relates to base erosion and profit shifting, I don't see how these developing economies are going to get out of this problem.

Now when we look at the use of technology in the extractive industries there are driverless trucks, there are chips in cars and you no longer need any human intervention. Many things can be done off-shore and if you do not find ways to tax all these services we will find ourselves in a deeper hole when it comes to revenue generation.

In terms of taxation of Official Development Assistance – Funded Projects, I have a very simple way of looking at it. Aid is nice, assistance is good but paying the correct amount of

tax is best. I think that when you provide aid without an incentive for the receiver to show any changes you are actually doing more damage to that economy. When it comes to the aid that is just given, at times they want it to be tax deductible.

I will give a little example. You send a team of experts to any developing country to build a hospital or to build anything that has the need for some technical input. We accept that the structure is nice and you find out that sometimes giving certain services is more of a problem in the future than if that service was done directly by the person who received it.

People like being helpful. As a young man somebody once wanted to give me a ride but where I was it was very convenient for me to take two buses to get to my destination. The person said he is going along the way and he can drop me along my way. He dropped me along the way but where he dropped me was almost impossible to get another bus. So I would have been better off waiting at the bus stop to take two buses to my final destination. That's the way I sometimes see aid.

In a review of the multinationals and the taxes tied to these, I did a study some years back in Lagos and I found out that the numbers of expatriate staff of this sector accounted for 6%, but in terms of tax revenue they accounted for 8%.

Based on the salaries paid to them, they are also entitled to repatriate this through the Central Bank of Nigerian foreign exchange. So at the end of the day, sometimes you really wonder whether having them, in terms of finance, is to the advantage of the receiver or not.

Like I said before, assistance is acceptable, assistance is appreciated but actual tax payment is the issue that I think most developing countries would prefer.

I would like to thank you once again fro giving me this opportunity to make this presentation. I had a meeting yesterday with the capacity building committee of the UN which gave a very detailed presentation. I would like to use this forum to request that the political leaders, especially in these developing economies, be told that the only way out is through taxation and let them understand that donor aid will not be there forever and assistance will not be there forever. At the end of the day their future is in their hands.

Looking at Nigeria as an example, we have come to understand that the only way for economic and social development is through taxation and I believe that, as we have come to do it, most developing countries can also do it.

I'd like to thank you for listening and giving me this opportunity. Thank you

Fowler kicks off VAT, digitalisationtax debate in global South, North,,Another issue of significance is the issue of

illicit financial flows which, in a large part, involves multinational enterprises. I was quite shocked when I did some research because people talk about corruption, especially in developing economies. But 70% the Illicit Financial Flows actually relate to base erosion and profit shifting by multinationals. Only 30% relates to corruption. So if we could get the 70% in, it would mean a world of difference to most developing economies. Now that is not saying that we promote corruption; no we don't.

06 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

n the first quarter of 2018 we

Icollected N1.171 trillion, the highest collection by the Federal Inland

Revenue Service (FIRS) in a First Quarter since 2013. Although this is a major achievement by the Service, I believe we can still do better.

It is no longer news that the Federal Government is making efforts to sourcerevenue from other sectors outside the sale of crude oil. States and Local governments are also looking to the Service in order to fund their expenditure. With a federal budget of over N9.12 trillion, wel need to do more in order to meet the government's funding requirements.

Our initiatives in audit, tax on turnover of companies having properties, enforcement, efforts to make tax payment easy, convenient and 24/7 point to the direction we are trying to go.

The 6 e-Solutions deployed since July 2017 have contributed tremendously to increasing the ranking of Nigeria in the World Bank Ease of Doing Business index. Nigeria moved up 24 places in the global ranking. The solutions have made tax compliance easier, innovative, convenient and transparent. Taxpayers can now fulfil their tax obligations from anywhere in world, 24 hours a day, 7 days a week. Nigeria moved up 11 places in the global ranking of ease of paying taxes. Taxpayers have been taking advantage of these solutions more and more and are generally satisfied with the benefits

afforded by them. We need to deploy all necessary tools to ensure that the system is always up and running in order for taxpayers to continue to enjoy these services.

We also need to continue to improve the collection of Value Added Tax (VAT) across the country. VAT collections have been improving steadily over the years but more needs to be done to ensure all those who collect VAT remit it to government as and when due.

As with the 6 e-Solutions, we have also deployed technology in order to make sure that we collect all the VAT available. With the rate of growth we have from this tax type, VAT is on its way to become the largest tax type in terms of value.

Whatever we have achieved so far has been done with the support of the Presidency, the Federal Ministry of Finance, the National Assembly and collaboration of our key stakeholders in various sister agencies, multilateral and bilateral institutions and the private sector. We will up continue to strengthen these relationships to keep n with the growth in non-oil tax revenue. As always, we will remain open to suggestions and ideas on how we can improve tax compliance and tax revenue generation.

Let us remain steadfast in the task at hand and do all in our power to ensure that Government has adequate revenue to fund its developmental projects.

lTunde Fowler

FROM THE

EXECUTIVE CHAIRMAN

Towards adequate revenue collection

07April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

NEWS

developed countries.So, what I am saying is that we all

know that we have a role to play. We rely on the United Nations, we rely on the OECD and others to help us along. But we are not unmindful of that. We also have to play our part and make sure that we do our own part.

There is also a dearth of skilled manpower and poor laws but I was very happy to note that the UN Committee on Taxation is willing and able to help developing countries in going through tax treaties before they are signed.

Another issue of significance is the issue of illicit financial flows which, in a large part, involves multinational enterprises. I was quite shocked when I did some research because people talk about cor rupt ion , espec ia l l y in developing economies. But 70% the illicit financial flows actually relate to base erosion and profit shifting by multinationals. Only 30% relates to corruption. So if we could get the 70% in it would mean a world of difference to most developing economies. Now that is not saying that we promote corruption; no we don't.

One thing that we are glad about is that we saw the changes happening in the US even at very minor levels. A friend of mine told me that if you want to pay cash into somebody's bank account you could not do it. Now it is the owner of the account who can pay into his or her bank account. Now they are making sure that all financial activities are traceable; in a lot of developing countries they are not because transactions are largely cash based.

Most African countries have an average of 40% of multinationals within their economies and they also account for close to 40% of their tax revenue. If these multinationals are involved in tax planning, which basically relates to base erosion and profit shifting, I don't see how these developing economies are going to get out of this problem.

Now when we look at the use of technology in the extractive industries there are driverless trucks, there are chips in cars and you no longer need any human intervention. Many things can be done off-shore and if you do not find ways to tax all these services we will find ourselves in a deeper hole when it comes to revenue generation.

In terms of taxation of Official Development Assistance – Funded Projects, I have a very simple way of looking at it. Aid is nice, assistance is good but paying the correct amount of

tax is best. I think that when you provide aid without an incentive for the receiver to show any changes you are actually doing more damage to that economy. When it comes to the aid that is just given, at times they want it to be tax deductible.

I will give a little example. You send a team of experts to any developing country to build a hospital or to build anything that has the need for some technical input. We accept that the structure is nice and you find out that sometimes giving certain services is more of a problem in the future than if that service was done directly by the person who received it.

People like being helpful. As a young man somebody once wanted to give me a ride but where I was it was very convenient for me to take two buses to get to my destination. The person said he is going along the way and he can drop me along my way. He dropped me along the way but where he dropped me was almost impossible to get another bus. So I would have been better off waiting at the bus stop to take two buses to my final destination. That's the way I sometimes see aid.

In a review of the multinationals and the taxes tied to these, I did a study some years back in Lagos and I found out that the numbers of expatriate staff of this sector accounted for 6%, but in terms of tax revenue they accounted for 8%.

Based on the salaries paid to them, they are also entitled to repatriate this through the Central Bank of Nigerian foreign exchange. So at the end of the day, sometimes you really wonder whether having them, in terms of finance, is to the advantage of the receiver or not.

Like I said before, assistance is acceptable, assistance is appreciated but actual tax payment is the issue that I think most developing countries would prefer.

I would like to thank you once again fro giving me this opportunity to make this presentation. I had a meeting yesterday with the capacity building committee of the UN which gave a very detailed presentation. I would like to use this forum to request that the political leaders, especially in these developing economies, be told that the only way out is through taxation and let them understand that donor aid will not be there forever and assistance will not be there forever. At the end of the day their future is in their hands.

Looking at Nigeria as an example, we have come to understand that the only way for economic and social development is through taxation and I believe that, as we have come to do it, most developing countries can also do it.

I'd like to thank you for listening and giving me this opportunity. Thank you

Fowler kicks off VAT, digitalisationtax debate in global South, North,,Another issue of significance is the issue of

illicit financial flows which, in a large part, involves multinational enterprises. I was quite shocked when I did some research because people talk about corruption, especially in developing economies. But 70% the Illicit Financial Flows actually relate to base erosion and profit shifting by multinationals. Only 30% relates to corruption. So if we could get the 70% in, it would mean a world of difference to most developing economies. Now that is not saying that we promote corruption; no we don't.

06 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

n the first quarter of 2018 we

Icollected N1.171 trillion, the highest collection by the Federal Inland

Revenue Service (FIRS) in a First Quarter since 2013. Although this is a major achievement by the Service, I believe we can still do better.

It is no longer news that the Federal Government is making efforts to sourcerevenue from other sectors outside the sale of crude oil. States and Local governments are also looking to the Service in order to fund their expenditure. With a federal budget of over N9.12 trillion, wel need to do more in order to meet the government's funding requirements.

Our initiatives in audit, tax on turnover of companies having properties, enforcement, efforts to make tax payment easy, convenient and 24/7 point to the direction we are trying to go.

The 6 e-Solutions deployed since July 2017 have contributed tremendously to increasing the ranking of Nigeria in the World Bank Ease of Doing Business index. Nigeria moved up 24 places in the global ranking. The solutions have made tax compliance easier, innovative, convenient and transparent. Taxpayers can now fulfil their tax obligations from anywhere in world, 24 hours a day, 7 days a week. Nigeria moved up 11 places in the global ranking of ease of paying taxes. Taxpayers have been taking advantage of these solutions more and more and are generally satisfied with the benefits

afforded by them. We need to deploy all necessary tools to ensure that the system is always up and running in order for taxpayers to continue to enjoy these services.

We also need to continue to improve the collection of Value Added Tax (VAT) across the country. VAT collections have been improving steadily over the years but more needs to be done to ensure all those who collect VAT remit it to government as and when due.

As with the 6 e-Solutions, we have also deployed technology in order to make sure that we collect all the VAT available. With the rate of growth we have from this tax type, VAT is on its way to become the largest tax type in terms of value.

Whatever we have achieved so far has been done with the support of the Presidency, the Federal Ministry of Finance, the National Assembly and collaboration of our key stakeholders in various sister agencies, multilateral and bilateral institutions and the private sector. We will up continue to strengthen these relationships to keep n with the growth in non-oil tax revenue. As always, we will remain open to suggestions and ideas on how we can improve tax compliance and tax revenue generation.

Let us remain steadfast in the task at hand and do all in our power to ensure that Government has adequate revenue to fund its developmental projects.

lTunde Fowler

FROM THE

EXECUTIVE CHAIRMAN

Towards adequate revenue collection

07April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

ynamism in any organisation is the key to success.

DThis should be a given if one considers the vagaries of the economic system – boom can turn to bust

due to any number of factors – and the mettle of an organisation is always tested when the economy moves Southward. The Federal Inland Revenue Service (FIRS) stepped up to the challenge when the Nigerian economy recently went into a recession. The world price of oil – on which the country largely depends – fell to below $60 from a peak of around $110 in 2014. The challenge before the Service is to address these gaps.

Like the Executive Chairman, FIRS, Tunde Fowler often says, one of the major innovations in tax administration was the deployment of the 6 e-Solutions.

In this edition, we have an overview of the mechanics of the 6 e-Solutions as well as the views of some taxpayers who have been taking advantage of the solutions. We also have the transcription of the Executive Chairman's speech at the United Nation's Special Meeting on of the Committee of Experts on International Cooperation in Tax Matters in New York. In the presentation to the United Nations Council, ECOSOL the FIRS Executive Chairman touches on a wide range of pertinent issues that affect taxation in the developing world in general and Africa in particular.

We also have an article on the 40th Anniversary of the Commonwealth Association of Tax Administrators with emphasis on the Nigerian story in the Commonwealth continuum.

To have an adequate workforce that is focused towards addressing the challenges of tax administration, the Service recently enlisted more staff who were welcomed by Management at an induction programme. The programme is the tradition of the FIRS to introduce new staff to the mandate, mission and vision of the Service; what is expected of them as tax officers and the various departments and functions that make up the FIRS family. We wish them good luck and trust that they will contribute positively to the Service's goals.

Other articles in this edition touch on the 141st Joint Tax Board meeting held in Enugu, various events held with some of the Service's stakeholders and an advisory on armed robbery, amongst others.

We want to once again thank the Executive Chairman and Management of FIRS for supporting us in the production of Gauge, one of the best magazines produced by a government agency in Nigeria.

EDITOR'S NOTE

A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

From the EditorFIRS... always innovating

Mike Ikosin

Kelechukwu Okoronkwo

Ayorinde Aghede

Oladapo Awolowo

Haneefah Abubakar

08 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

co

nte

nts

39 FIRS wins NSMS Media Excellence Award

The editor hereby invites staff of FIRS and stakeholders to

The Editor, Gauge Magazine, 20 Sokode Crescent Zone 5, Wuse P.M.B. 133 Garki, Abuja

Fowler on-boards fresh revenue officers

“FIRS will partner with ready organisations on economic growth” – Fowler

Abiodun Aina inspires staff on work-life success tips

30

34

32

“Your hardwork will determine your reward” -Peter Hena

33

.

umar.yusuf@firs.gov.ng

Contact us:helpdesk@firs.gov.ng09073777777, 09074444441, 09072111111, 09074444442

Fowler on-board fresh revenue officers

FIRS, Caleb University partner on capacity development

35

States IRS need administrative, financial autonomy -JTB

36

40 Ikemefuna commends FIRS for supporting CITN

41 Fowler gets Mandela Leadership Award on Integrity and Service to Humanity

45 Suggested operating procedure during an armed robbery attack

a n items

The Great Leap: Nigeria’s tax experience27

28

Tax & Technology: How FIRS is moving up Nigeria in World Ease of Doing Business

10

Fowler kicks off VAT, digitization tax debate in global South, North

2

FIRS always innovating, always improving8

Towards adequate revenue collection7

e-receipt

e-filinge-Registration

e-TCC

e-Stamp-Duty

e-TaxPayment

09April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

ynamism in any organisation is the key to success.

DThis should be a given if one considers the vagaries of the economic system – boom can turn to bust

due to any number of factors – and the mettle of an organisation is always tested when the economy moves Southward. The Federal Inland Revenue Service (FIRS) stepped up to the challenge when the Nigerian economy recently went into a recession. The world price of oil – on which the country largely depends – fell to below $60 from a peak of around $110 in 2014. The challenge before the Service is to address these gaps.

Like the Executive Chairman, FIRS, Tunde Fowler often says, one of the major innovations in tax administration was the deployment of the 6 e-Solutions.

In this edition, we have an overview of the mechanics of the 6 e-Solutions as well as the views of some taxpayers who have been taking advantage of the solutions. We also have the transcription of the Executive Chairman's speech at the United Nation's Special Meeting on of the Committee of Experts on International Cooperation in Tax Matters in New York. In the presentation to the United Nations Council, ECOSOL the FIRS Executive Chairman touches on a wide range of pertinent issues that affect taxation in the developing world in general and Africa in particular.

We also have an article on the 40th Anniversary of the Commonwealth Association of Tax Administrators with emphasis on the Nigerian story in the Commonwealth continuum.

To have an adequate workforce that is focused towards addressing the challenges of tax administration, the Service recently enlisted more staff who were welcomed by Management at an induction programme. The programme is the tradition of the FIRS to introduce new staff to the mandate, mission and vision of the Service; what is expected of them as tax officers and the various departments and functions that make up the FIRS family. We wish them good luck and trust that they will contribute positively to the Service's goals.

Other articles in this edition touch on the 141st Joint Tax Board meeting held in Enugu, various events held with some of the Service's stakeholders and an advisory on armed robbery, amongst others.

We want to once again thank the Executive Chairman and Management of FIRS for supporting us in the production of Gauge, one of the best magazines produced by a government agency in Nigeria.

EDITOR'S NOTE

A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

From the EditorFIRS... always innovating

Mike Ikosin

Kelechukwu Okoronkwo

Ayorinde Aghede

Oladapo Awolowo

Haneefah Abubakar

08 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

co

nte

nts

39 FIRS wins NSMS Media Excellence Award

The editor hereby invites staff of FIRS and stakeholders to

The Editor, Gauge Magazine, 20 Sokode Crescent Zone 5, Wuse P.M.B. 133 Garki, Abuja

Fowler on-boards fresh revenue officers

“FIRS will partner with ready organisations on economic growth” – Fowler

Abiodun Aina inspires staff on work-life success tips

30

34

32

“Your hardwork will determine your reward” -Peter Hena

33

.

umar.yusuf@firs.gov.ng

Contact us:helpdesk@firs.gov.ng09073777777, 09074444441, 09072111111, 09074444442

Fowler on-board fresh revenue officers

FIRS, Caleb University partner on capacity development

35

States IRS need administrative, financial autonomy -JTB

36

40 Ikemefuna commends FIRS for supporting CITN

41 Fowler gets Mandela Leadership Award on Integrity and Service to Humanity

45 Suggested operating procedure during an armed robbery attack

a n items

The Great Leap: Nigeria’s tax experience27

28

Tax & Technology: How FIRS is moving up Nigeria in World Ease of Doing Business

10

Fowler kicks off VAT, digitization tax debate in global South, North

2

FIRS always innovating, always improving8

Towards adequate revenue collection7

e-receipt

e-filinge-Registration

e-TCC

e-Stamp-Duty

e-TaxPayment

09April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

COVER

stt was announced on the 31 of

IOctober, 2017 that Nigeria had moved up 24 points in the World

Bank's Ease of Doing Business thranking, making Nigeria the 145

country on the ranking out of 190 countries in the index for 2018.

thNigeria was ranked 169 in the previous ranking for 2017. According to the World Bank, Nigeria and nine other countries are the top ten improved countries world-wide after

carrying out numerous reforms to improve their business environment.

A major component of these reforms is the reform of the tax paying process which, for the Federal Inland Revenue Service (FIRS), has revolved largely around the 6 e-

By Umar Yusuf Usman

10 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

How FIRS is moving up Nigeria in World Ease of Doing Business

Tax & Technology

e-TCC

e-TaxPayment

e-Stamp-Duty

e-Registration

e-Filing

e-Receipt

Solutions. For example, the World Bank report goes further to say that on the paying taxes ranking Nigeria moved from 182 in 2017 to 171 in 2018.

In July 2016 the Federal Government set up the Presidential Enabling Business Environment Council (PEBEC). Its mandate is to remove bureaucratic constraints to doing business in Nigeria and make the country a progressively easier place to start and grow a business.

According to the Vice President, Prof Yemi Osinbajo, “The reason for PEBEC is because we know there is no other way than to have the private sector partner with us to drive growth. Today we have a N7 trillion budget but if you look at what the private sector does in terms of investment it is in multiples of that.

“So the only way we can ensure that our economy grows is for the private sector to drive that growth. You can't drive that growth unless you have an environment that is favourable to business.”

The FIRS has been a partner with PEBEC from inception. From November, 2017 the two bodies have

been working on several reforms. FIRS is a very important stakeholder in the country because government needs more people in the tax net so that it can have adequate funds to provide infrastructure and other social amenities.

FIRS collects taxes from businesses and people are more willing to pay their taxes when the process is transparent and easy. FIRS has consistently improved its services to make sure that they deliver superior services to Nigerian businesses.

According to the Executive Chairman, FIRS, Tunde Fowler, “When you are talking about creating a friendly or better business environment you are talking about convenience and ease. When it comes to tax, nobody wants to pay tax but what we have done is to make it easier to pay tax. You can pay your taxes online from anywhere in the world as long as you have an internet connection.

“Basically, what we have done is to make it easier and more transparent. In terms of the difficulty in the payment of tax for the small-

scale businesses we granted a waiver of all outstanding interest and penalties up to 2016. So even if you had a small-scale business and you did not want to get into the tax net because of past taxes, we waived all the outstanding penalties.”

The Coordinating Director, Domestic Taxes Group and Special Advisor to the Executive Chairman, Abiodun Aina said, “The Ease of Doing Business is very important to the Federal Government and that is why PEBEC was set up. For us at FIRS, because we are a major revenue collecting organ of government, we also keyed into this mission. The ease of paying taxes is a significant component of the Ease of Doing Business.

“What we did in the first instance is to ensure that we ease the burden of registration for tax payment. Earlier on, we used to have several pages of registration forms to pay taxes. But we reduced this to barely one and a half pages and we still think we can reduce it further to a single page.

“Another thing we have done is to ensure that taxpayers now have a

,,The FIRS has been a partner with PEBEC from inception. From November, 2017 the two bodies have been working on several reforms. FIRS is a very important stakeholder in the country because government needs more people in the tax net so that it can have adequate funds to provide infrastructure and other social amenities. FIRS collects taxes from businesses and people are more willing to pay their taxes when the process is transparent and easy. FIRS has consistently improved its services to make sure that they deliver superior services to Nigerian businesses.

COVER

Tax & Technology: HOW FIRS is moving up Nigeria in World Ease of Doing Business

11April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

COVER

stt was announced on the 31 of

IOctober, 2017 that Nigeria had moved up 24 points in the World

Bank's Ease of Doing Business thranking, making Nigeria the 145

country on the ranking out of 190 countries in the index for 2018.

thNigeria was ranked 169 in the previous ranking for 2017. According to the World Bank, Nigeria and nine other countries are the top ten improved countries world-wide after

carrying out numerous reforms to improve their business environment.

A major component of these reforms is the reform of the tax paying process which, for the Federal Inland Revenue Service (FIRS), has revolved largely around the 6 e-

By Umar Yusuf Usman

10 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

How FIRS is moving up Nigeria in World Ease of Doing Business

Tax & Technology

e-TCC

e-TaxPayment

e-Stamp-Duty

e-Registration

e-Filing

e-Receipt

Solutions. For example, the World Bank report goes further to say that on the paying taxes ranking Nigeria moved from 182 in 2017 to 171 in 2018.

In July 2016 the Federal Government set up the Presidential Enabling Business Environment Council (PEBEC). Its mandate is to remove bureaucratic constraints to doing business in Nigeria and make the country a progressively easier place to start and grow a business.

According to the Vice President, Prof Yemi Osinbajo, “The reason for PEBEC is because we know there is no other way than to have the private sector partner with us to drive growth. Today we have a N7 trillion budget but if you look at what the private sector does in terms of investment it is in multiples of that.

“So the only way we can ensure that our economy grows is for the private sector to drive that growth. You can't drive that growth unless you have an environment that is favourable to business.”

The FIRS has been a partner with PEBEC from inception. From November, 2017 the two bodies have

been working on several reforms. FIRS is a very important stakeholder in the country because government needs more people in the tax net so that it can have adequate funds to provide infrastructure and other social amenities.

FIRS collects taxes from businesses and people are more willing to pay their taxes when the process is transparent and easy. FIRS has consistently improved its services to make sure that they deliver superior services to Nigerian businesses.

According to the Executive Chairman, FIRS, Tunde Fowler, “When you are talking about creating a friendly or better business environment you are talking about convenience and ease. When it comes to tax, nobody wants to pay tax but what we have done is to make it easier to pay tax. You can pay your taxes online from anywhere in the world as long as you have an internet connection.

“Basically, what we have done is to make it easier and more transparent. In terms of the difficulty in the payment of tax for the small-

scale businesses we granted a waiver of all outstanding interest and penalties up to 2016. So even if you had a small-scale business and you did not want to get into the tax net because of past taxes, we waived all the outstanding penalties.”

The Coordinating Director, Domestic Taxes Group and Special Advisor to the Executive Chairman, Abiodun Aina said, “The Ease of Doing Business is very important to the Federal Government and that is why PEBEC was set up. For us at FIRS, because we are a major revenue collecting organ of government, we also keyed into this mission. The ease of paying taxes is a significant component of the Ease of Doing Business.

“What we did in the first instance is to ensure that we ease the burden of registration for tax payment. Earlier on, we used to have several pages of registration forms to pay taxes. But we reduced this to barely one and a half pages and we still think we can reduce it further to a single page.

“Another thing we have done is to ensure that taxpayers now have a

,,The FIRS has been a partner with PEBEC from inception. From November, 2017 the two bodies have been working on several reforms. FIRS is a very important stakeholder in the country because government needs more people in the tax net so that it can have adequate funds to provide infrastructure and other social amenities. FIRS collects taxes from businesses and people are more willing to pay their taxes when the process is transparent and easy. FIRS has consistently improved its services to make sure that they deliver superior services to Nigerian businesses.

COVER

Tax & Technology: HOW FIRS is moving up Nigeria in World Ease of Doing Business

11April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

choice of where they want to file their tax returns and where they make their payment. In the past we had Large Tax Offices, Medium Tax Offices and Small and Medium Scale Offices and with that we were dictating to taxpayers where they will pay their taxes. But with these new innovations taxpayers have the liberty to decide where they want to file their tax returns and where they want to pay their taxes. This has impacted positively on the ease of paying taxes and consequently on the Ease of Doing Business.

“FIRS realised that the world has gone digital and we realised that we should not be left behind. So, we put together the 6 e-Solutions (e-Registration, e-Filling, e-TaxPayment, e-Stamp Duty, eReceipt and e-TCC) and we describe them as being Innovative, Convenient and Transparent, ICT. The whole idea is to ensure that the burden of paying taxes is lessened for the taxpayer.

“Before the advent of these solutions, taxpayers had to go to one

,,According to the Executive Chairman, FIRS, Tunde Fowler, “When you are talking about creating a friendly or better business environment you are talking about convenience and ease. When it comes to tax, nobody wants to pay tax but what we have done is to make it easier to pay tax. You can pay your taxes online from anywhere in the world as long as you have an internet connection.

12 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

COVER

of our offices where our officers would evaluate and determine the Stamp Duty that is payable and the taxpayer would then go to the bank to make payment and then go back to the tax office to have the document stamped. Now taxpayers can access our portal from the comfort of their homes to pay and have their documents stamped. If a taxpayer wants to have a physical

stamp he can go to our office and have that done.

“Taxpayers can also register online for payment. As a matter of fact, the moment you are incorporating a company at the Corporate Affairs Commission that process is not completed until you are given a Tax Identification Number - (TIN).

“Among the other e-Solutions we

Tax & Technology: HOW FIRS is moving up Nigeria in World Ease of Doing Business

The Executive Chairman, FIRS, Tunde Fowler

COVER

have are the e-Receipt and e-Withholding Tax Credit. With e-Receipt, when a taxpayer makes a payment to FIRS, within 24 hours of making such a payment we are able to acknowledge receipt and issue a receipt which is sent to the email address of the taxpayer.

“The same goes for Withholding Tax Credit. In the past when such credits used to be problematic. You had taxpayers engaging consultants to pursue the issuance of the credit. But with the innovation of the e-Solutions that we have provided, immediately such monies are deducted and remitted, the Withholding Tax Credit is emailed to the taxpayer 45 days later.

“The final outcome of a tax compliance is that taxpayers are able to get their Tax Clearance Certificate (TCC). In the past taxpayers had to apply for the TCC at an FIRS office. This took some time because the process was manual. With our e-TCC, taxpayers can apply for a TCC anywhere and at any time, no matter where they may find themselves in the world. Their application will hit our portal and we will process it at the back-end and email it to the taxpayer.

“This makes it easy for all the agencies of government, who are duty bound by law, to verify TCCs that are submitted to them, particularly when contractors are dealing with government agencies. The law makes it clear that such agencies should demand for and verify TCCs that are submitted to

them.“Before now the agencies had to

compile the TCCs and then send them to FIRS where they are verified and returned to do them. That delayed the process and that also is a burden for those who are doing business in the country. With our e-Solutions these agencies no longer have to do that. All they need to is to go our website, log in to the appropriate section and they can verify a TCC. If it is not issued by the Service it will clearly state that such a certificate was not issued by the Service.

“So, these are part of what we have done for people to do business in Nigeria. No doubt we have contributed significantly to Nigeria's position moving from 169 to 145 in the Ease of Doing Business ranking and we will continue to innovate to ensure that we do better in the years to come.”

FIRS and the Corporate Affairs Commission (CAC) have embarked on several reforms which are targeted at making it easier for business owners to register their companies on the companies' registration portal. Starting from when business owners want to determine a name, they can check whether the name they want to use for their business would be approved by the CAC.

CAC has also consolidated the number of forms for business registration. Now there is only one form to fill instead of the five previously which makes it easier for people to complete the forms towards business registration.

CAC and FIRS have also collaborated to make it possible for business owners to stamp their Memorandum and Articles of Association using the e-Stamping on the company registration portal and also make their payments for Stamp Duties on the portal. Business owners no longer have to go the Stamp Duties office to have their documents stamped or to the banks to make the payments.

Another collaboration between FIRS and CAC is that once the registration is completed, a TIN is automatically issued by the tax office and sent to the email address of the business owner. That is one of the reasons why FIRS and CAC stress that business owners should make sure they provide authentic email addresses so that they can receive the email notification of the TIN.

The average time it takes to file online depends on the tax type. There are tax types that have two lines, while others have multiple lines to fill because you have to fill in financial information with the tax computation. For tax types like Companies Income Tax (CIT), Petroleum Profits Tax (PPT), Personal Income Tax (PIT) and Value Added Tax (VAT) you have a lot of lines to fill. It takes between five to ten minutes to fill in the information and submit.

To file online, a taxpayer must be registered and have a TIN. With the TIN, a taxpayer will be issued with an e-Filing Access Form; upon completion of the form the taxpayer will be issued with a username and password. The taxpayer will take the username and password to the e-Filing site at www.firs.gov.ng. Once there one can click on e-Services under which one will see e-Filing. One clicks on e-Filing and goes ahead to file.

Another way to access the site is to go to https//efiling.firs.gov.ng. When you are there you put in your username and password and it will take you to the homepage. At the homepage you have two options; you can either click on Taxpayer Service or on View Declarations to be Filed. Which ever one you click on will take you to the tax types. On the tax types you will see a plus sign next to each tax type. You then click on the plus

13April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

Tax & Technology: HOW FIRS is moving up Nigeria in World Ease of Doing Business

COVER

,,Before now the agencies had to compile the TCCs and then send them to FIRS where they are verified and returned to them. That delayed the process and that also is a burden for those who are doing business in the country. With our e-Solutions these agencies no longer have to do that. All they need to is to go our website, log in to the appropriate section and they can verify a TCC. If it is not issued by the Service it will clearly state that such a certificate was not issued by the Service.

choice of where they want to file their tax returns and where they make their payment. In the past we had Large Tax Offices, Medium Tax Offices and Small and Medium Scale Offices and with that we were dictating to taxpayers where they will pay their taxes. But with these new innovations taxpayers have the liberty to decide where they want to file their tax returns and where they want to pay their taxes. This has impacted positively on the ease of paying taxes and consequently on the Ease of Doing Business.

“FIRS realised that the world has gone digital and we realised that we should not be left behind. So, we put together the 6 e-Solutions (e-Registration, e-Filling, e-TaxPayment, e-Stamp Duty, eReceipt and e-TCC) and we describe them as being Innovative, Convenient and Transparent, ICT. The whole idea is to ensure that the burden of paying taxes is lessened for the taxpayer.

“Before the advent of these solutions, taxpayers had to go to one

,,According to the Executive Chairman, FIRS, Tunde Fowler, “When you are talking about creating a friendly or better business environment you are talking about convenience and ease. When it comes to tax, nobody wants to pay tax but what we have done is to make it easier to pay tax. You can pay your taxes online from anywhere in the world as long as you have an internet connection.

12 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

COVER

of our offices where our officers would evaluate and determine the Stamp Duty that is payable and the taxpayer would then go to the bank to make payment and then go back to the tax office to have the document stamped. Now taxpayers can access our portal from the comfort of their homes to pay and have their documents stamped. If a taxpayer wants to have a physical

stamp he can go to our office and have that done.

“Taxpayers can also register online for payment. As a matter of fact, the moment you are incorporating a company at the Corporate Affairs Commission that process is not completed until you are given a Tax Identification Number - (TIN).

“Among the other e-Solutions we

Tax & Technology: HOW FIRS is moving up Nigeria in World Ease of Doing Business

The Executive Chairman, FIRS, Tunde Fowler

COVER

have are the e-Receipt and e-Withholding Tax Credit. With e-Receipt, when a taxpayer makes a payment to FIRS, within 24 hours of making such a payment we are able to acknowledge receipt and issue a receipt which is sent to the email address of the taxpayer.

“The same goes for Withholding Tax Credit. In the past when such credits used to be problematic. You had taxpayers engaging consultants to pursue the issuance of the credit. But with the innovation of the e-Solutions that we have provided, immediately such monies are deducted and remitted, the Withholding Tax Credit is emailed to the taxpayer 45 days later.

“The final outcome of a tax compliance is that taxpayers are able to get their Tax Clearance Certificate (TCC). In the past taxpayers had to apply for the TCC at an FIRS office. This took some time because the process was manual. With our e-TCC, taxpayers can apply for a TCC anywhere and at any time, no matter where they may find themselves in the world. Their application will hit our portal and we will process it at the back-end and email it to the taxpayer.

“This makes it easy for all the agencies of government, who are duty bound by law, to verify TCCs that are submitted to them, particularly when contractors are dealing with government agencies. The law makes it clear that such agencies should demand for and verify TCCs that are submitted to

them.“Before now the agencies had to

compile the TCCs and then send them to FIRS where they are verified and returned to do them. That delayed the process and that also is a burden for those who are doing business in the country. With our e-Solutions these agencies no longer have to do that. All they need to is to go our website, log in to the appropriate section and they can verify a TCC. If it is not issued by the Service it will clearly state that such a certificate was not issued by the Service.

“So, these are part of what we have done for people to do business in Nigeria. No doubt we have contributed significantly to Nigeria's position moving from 169 to 145 in the Ease of Doing Business ranking and we will continue to innovate to ensure that we do better in the years to come.”

FIRS and the Corporate Affairs Commission (CAC) have embarked on several reforms which are targeted at making it easier for business owners to register their companies on the companies' registration portal. Starting from when business owners want to determine a name, they can check whether the name they want to use for their business would be approved by the CAC.

CAC has also consolidated the number of forms for business registration. Now there is only one form to fill instead of the five previously which makes it easier for people to complete the forms towards business registration.

CAC and FIRS have also collaborated to make it possible for business owners to stamp their Memorandum and Articles of Association using the e-Stamping on the company registration portal and also make their payments for Stamp Duties on the portal. Business owners no longer have to go the Stamp Duties office to have their documents stamped or to the banks to make the payments.

Another collaboration between FIRS and CAC is that once the registration is completed, a TIN is automatically issued by the tax office and sent to the email address of the business owner. That is one of the reasons why FIRS and CAC stress that business owners should make sure they provide authentic email addresses so that they can receive the email notification of the TIN.

The average time it takes to file online depends on the tax type. There are tax types that have two lines, while others have multiple lines to fill because you have to fill in financial information with the tax computation. For tax types like Companies Income Tax (CIT), Petroleum Profits Tax (PPT), Personal Income Tax (PIT) and Value Added Tax (VAT) you have a lot of lines to fill. It takes between five to ten minutes to fill in the information and submit.

To file online, a taxpayer must be registered and have a TIN. With the TIN, a taxpayer will be issued with an e-Filing Access Form; upon completion of the form the taxpayer will be issued with a username and password. The taxpayer will take the username and password to the e-Filing site at www.firs.gov.ng. Once there one can click on e-Services under which one will see e-Filing. One clicks on e-Filing and goes ahead to file.

Another way to access the site is to go to https//efiling.firs.gov.ng. When you are there you put in your username and password and it will take you to the homepage. At the homepage you have two options; you can either click on Taxpayer Service or on View Declarations to be Filed. Which ever one you click on will take you to the tax types. On the tax types you will see a plus sign next to each tax type. You then click on the plus

13April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

Tax & Technology: HOW FIRS is moving up Nigeria in World Ease of Doing Business

COVER

,,Before now the agencies had to compile the TCCs and then send them to FIRS where they are verified and returned to them. That delayed the process and that also is a burden for those who are doing business in the country. With our e-Solutions these agencies no longer have to do that. All they need to is to go our website, log in to the appropriate section and they can verify a TCC. If it is not issued by the Service it will clearly state that such a certificate was not issued by the Service.

COVER

sign next to the tax type you want to file which will show you the periods available for filing.

When you click on File Now it will open the tax form for that tax type and you can fill in the relevant information and submit. When you submit you will get an acknowledgement and a document number will be generated by the system. You can print what you have filed and if you want to make payment you can click on Pay Now which will lead you to the payment platform where you can select any of the payment service providers and carry out the payment process.

Immediately you make a payment you will get an acknowledgment through your GSM. 24 hours after the payment a receipt will be sent to your email address which you can download and print. If you have made a payment but have not received your receipt there is a Receipt Search platform where you can go to download your receipt.

FIRS has ensured that its IT infrastructure is robust and resilient to be able to withstand the demands of the traffic of different taxpayers. However, the internet facility of the

taxpayer needs to be adequate enough so as not to hinder the process of filing online. Also, when

there are a lot of people filing on the last day there will be congestion on the system which could lead to slowness.

If the taxpayers experience any adverse issues while filing online, FIRS has a Help Desk which taxpayers can either call or send emails to in order to resolve the issues.

The impact of the FIRS e-Solutions is huge. Before now one had to physically go to an FIRS office to file tax returns and to make payment; everything was done manually. But what FIRS has done is revolutionary. Tax compliance is now very easy. One can be in the comfort of his or her home or office and one just logs in, registers, files and pays. Tax compliance has become very easy and it has aligned with global best practices.

One does not need to be an accountant to be able to file using the e-Solutions; the market women and small business owners can all file their returns with the e-Solutions once they have access to the internet. Even for those who do not have that access can go to an FIRS office where they can use systems provided by the Service to access the e-Solutions platform.

Tax & Technology: HOW FIRS is moving up Nigeria in World Ease of Doing Business

,,Another way to access the site is to go to https//efiling.firs.gov.ng. When you are there you put in your username and password and it will take you to the homepage. At the homepage you have two options; you can either click on Taxpayer Service or on View Declarations to be Filed. Which ever one you click on will take you to the tax types. On the tax types you will see a plus sign next to each tax type. You then click on the plus sign next to the tax type you want to file which will show you the periods available for filing.

The CD, DTG and SA,ECFIRS, Abiodun Aina

15April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service 14 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

COVER

sign next to the tax type you want to file which will show you the periods available for filing.

When you click on File Now it will open the tax form for that tax type and you can fill in the relevant information and submit. When you submit you will get an acknowledgement and a document number will be generated by the system. You can print what you have filed and if you want to make payment you can click on Pay Now which will lead you to the payment platform where you can select any of the payment service providers and carry out the payment process.

Immediately you make a payment you will get an acknowledgment through your GSM. 24 hours after the payment a receipt will be sent to your email address which you can download and print. If you have made a payment but have not received your receipt there is a Receipt Search platform where you can go to download your receipt.

FIRS has ensured that its IT infrastructure is robust and resilient to be able to withstand the demands of the traffic of different taxpayers. However, the internet facility of the

taxpayer needs to be adequate enough so as not to hinder the process of filing online. Also, when

there are a lot of people filing on the last day there will be congestion on the system which could lead to slowness.

If the taxpayers experience any adverse issues while filing online, FIRS has a Help Desk which taxpayers can either call or send emails to in order to resolve the issues.

The impact of the FIRS e-Solutions is huge. Before now one had to physically go to an FIRS office to file tax returns and to make payment; everything was done manually. But what FIRS has done is revolutionary. Tax compliance is now very easy. One can be in the comfort of his or her home or office and one just logs in, registers, files and pays. Tax compliance has become very easy and it has aligned with global best practices.

One does not need to be an accountant to be able to file using the e-Solutions; the market women and small business owners can all file their returns with the e-Solutions once they have access to the internet. Even for those who do not have that access can go to an FIRS office where they can use systems provided by the Service to access the e-Solutions platform.

Tax & Technology: HOW FIRS is moving up Nigeria in World Ease of Doing Business

,,Another way to access the site is to go to https//efiling.firs.gov.ng. When you are there you put in your username and password and it will take you to the homepage. At the homepage you have two options; you can either click on Taxpayer Service or on View Declarations to be Filed. Which ever one you click on will take you to the tax types. On the tax types you will see a plus sign next to each tax type. You then click on the plus sign next to the tax type you want to file which will show you the periods available for filing.

The CD, DTG and SA,ECFIRS, Abiodun Aina

15April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service 14 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

e-Solutions: Kudos,knocks for FIRS

he feedback from taxpayers

Tusing the e-Solutions has been very positive. Taxpayers do not

have to face any tax officer and the convenience of filing from anywhere has been huge. More and more taxpayers are now adopting the e-Solutions to file their returns

Caleb Akande, an accountant and company owner says that the old way of filing was quite cumbersome. One had to go to an FIRS office to obtain a form which you had to fill and then make copies then you take it back to the tax office to submit.

Akande said, “There were many challenges with the old filing system. You had to dedicate a staff to be doing all the running around. You get the tax form then go back to the office to fill it and get it approved then you made photocopies of schedules before going back to the tax office. If you meet other people waiting then you had to join the queue to wait for your turn.

“It was not a good system of filing. It came with a lot of costs, stress, wastage of manpower and if you made a mistake you had to start the process all over again.

“We started filing online since July, 2017. For us as a company the e-Filing system has made life easy. You do not have to go anywhere and you do not have to be running around all day in order to file. From the comfort of your office you can file without any stress or trouble. We love it so much. It has removed all the challenges we experienced before. If you can exploit the opportunity provided by the e-Solutions you have little or no reason of going to the tax office.

“As with any new system you can experience teething problems and one of the teething problems we experience is down time. The traffic on the system becomes heavy, especially towards the deadline for submission. We, as a company, do not wait for that deadline to file because the law says “on or before” a certain period. So, we do not wait for

the end of that period before we file.“Another thing that FIRS can do is

that when companies file for Withholding Tax they should get immediate credit. As of now we are not getting immediate credit. Even though the situation has improved; before you did not know whether a company that withheld had remitted or not. Even when they remitted you had to wait for years before you could get your credit note. But now when remittance is made on your behalf or you withhold tax on a company and make payment in their name you can get your receipt online. But what we really want is for a company to get immediate payment.”

Another taxpayer who is happy with the e-Solutions is Okey Igwe, a tax consultant and business owner. According to him they immediately started filing online when the system was deployed. He said, “When we were filing manually we were just filing the form; if we did not understand a section we would just put a stroke across or put a zero. But this time around, while filing if you do not put the correct thing you will not be prompted to go to the next step. You have to file the correct thing. So,

we were learning the essence of doing some of these things, step by step until you get to the end and you press Submit. Once it goes you know you have done the right thing.

“The interesting thing is that the moment you use the e-TaxPayment and you pay, in less then 24 hours you get your receipt through the platform. You go to e-Receipt, search for your receipt and get it.

“Since the e-Solutions came out we have been urging people to go online to register and start filing online. There are a lot of services available online; everything you can think about pertaining to tax matters is there.

“Although it is still not 100 per cent of what we expected, we are moving forward and we will get there. When we started it was easier; we had no issues with the network and we were filing easily. But as more taxpayers started to use the portal we started having problems. FIRS should do something to ensure taxpayers have easy access whenever they login to file. They should build the capacity of the system so that it can accommodate millions of taxpayers at a go.”

,,We started filing online since July, 2017. For us as a company the e-filing system has made life easy. You do not have to go anywhere and you do not have to be running around all day in order to file. From the comfort of your office you can file without any stress or trouble. We love it so much. It has removed all the challenges we experienced before. If you can exploit the opportunity provided by the e-Solutions you have little or no reason of going to the tax office.

,,We see us in a number of years as competing with the rest of the world who are advanced in technology because, basically, all the things that can be done abroad now can also be done here in Nigeria. It's just maybe not on the same scale. People are filing online as we speak today. People are paying their taxes online as we speak today. People are getting their receipts without having to visit the office as we speak today and so on and so forth. It's just that the percentage who are doing it are less compared to the advanced world. So, we think as we begin to expand and push forward these innovations, that the Nigerian populace will catch on with it and in the space of time- I may not be able to put a time frame, but positive that we will be in the league of those countries that could be said are technologically advanced in terms of our tax administration and we are looking forward to getting there.

ooking at the e-services

Lprovided by the FIRS, how does the e-services platform of

FIRS key into the Federal Government's programme of ease of doing business?

The ease of doing business has been a major concern to the Federal Government. That is why the government set up a council called the Presidential Enabling Business Environment Council, headed by no less a person than His Excellency, the Vice President of the Federal Republic himself. For us at FIRS, because we are a major revenue organ of government, we are also keying into this vision as well. If you must know, the ease of paying taxes is a significant component of ease of doing business. So, we are a major stakeholder when it comes to ease of doing business in Nigeria. So, what we did in the first instance is to ensure that we ease the burden of registration for tax payment. Earlier on, we used to have several pages of registration forms to pay taxes. But we've done is to ensure that we reduce this to barely one and half pages and we

still think we can even reduce it to a one-pager, just to ensure that we lessen the burden of paying taxes by the tax payers.

Another thing we've done is to ensure that taxpayers now have a choice of where they file their tax returns and where they make their payments. Time was that we had offices that we call Large Tax Office, Medium Tax Office and Small and Medium Tax Offices and with that effect, we kind of dictated to taxpayers where they would pay their taxes. But with these new innovations, taxpayers have the liberty to decide where they want to file their tax returns and where they want to pay their taxes. So, that also has contributed in no measure to the ease of paying taxes and consequently, the ease of doing business in Nigeria.

Now back to your question specifically on the e-services, again, FIRS realized that the world has gone digital and FIRS clearly is not going to be left behind. So, we put together within this administration the e-services solution, six of them to be precise and we call them Innovation, Convenience and Transparency. The whole idea behind the ICT is to ensure that we innovate to ensure that burden of paying taxes is lessened. We innovate to make it easier for taxpayers to pay their taxes and also make their civic obligations. We also make sure that it is convenient for them and ensure that there is transparency in what we do.

So, we rolled out six of such services and let me start with the e-Stamp Duty. Before now, to pay Stamp Duties on eligible transactions, what taxpayer used to do would be to go to the FIRS office nearest to them. Our officers in these offices would evaluate and determine the stamp duty that is payable. The taxpayer will then go back to the bank to make payment, return to an FIRS office where it is now stamped before they can proceed with whatever they want to do with that transaction.

Coordinating Director, Domestic Tax Group and Special Advisor to the Executive Chairman, Abiodun Aina

FIRS marching forward with the Ease of paying taxes, says Abiodun Aina

INTERVIEWCOVER

17April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service 1 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

e-Solutions: Kudos,knocks for FIRS

he feedback from taxpayers

Tusing the e-Solutions has been very positive. Taxpayers do not

have to face any tax officer and the convenience of filing from anywhere has been huge. More and more taxpayers are now adopting the e-Solutions to file their returns

Caleb Akande, an accountant and company owner says that the old way of filing was quite cumbersome. One had to go to an FIRS office to obtain a form which you had to fill and then make copies then you take it back to the tax office to submit.

Akande said, “There were many challenges with the old filing system. You had to dedicate a staff to be doing all the running around. You get the tax form then go back to the office to fill it and get it approved then you made photocopies of schedules before going back to the tax office. If you meet other people waiting then you had to join the queue to wait for your turn.

“It was not a good system of filing. It came with a lot of costs, stress, wastage of manpower and if you made a mistake you had to start the process all over again.

“We started filing online since July, 2017. For us as a company the e-Filing system has made life easy. You do not have to go anywhere and you do not have to be running around all day in order to file. From the comfort of your office you can file without any stress or trouble. We love it so much. It has removed all the challenges we experienced before. If you can exploit the opportunity provided by the e-Solutions you have little or no reason of going to the tax office.

“As with any new system you can experience teething problems and one of the teething problems we experience is down time. The traffic on the system becomes heavy, especially towards the deadline for submission. We, as a company, do not wait for that deadline to file because the law says “on or before” a certain period. So, we do not wait for

the end of that period before we file.“Another thing that FIRS can do is

that when companies file for Withholding Tax they should get immediate credit. As of now we are not getting immediate credit. Even though the situation has improved; before you did not know whether a company that withheld had remitted or not. Even when they remitted you had to wait for years before you could get your credit note. But now when remittance is made on your behalf or you withhold tax on a company and make payment in their name you can get your receipt online. But what we really want is for a company to get immediate payment.”

Another taxpayer who is happy with the e-Solutions is Okey Igwe, a tax consultant and business owner. According to him they immediately started filing online when the system was deployed. He said, “When we were filing manually we were just filing the form; if we did not understand a section we would just put a stroke across or put a zero. But this time around, while filing if you do not put the correct thing you will not be prompted to go to the next step. You have to file the correct thing. So,

we were learning the essence of doing some of these things, step by step until you get to the end and you press Submit. Once it goes you know you have done the right thing.

“The interesting thing is that the moment you use the e-TaxPayment and you pay, in less then 24 hours you get your receipt through the platform. You go to e-Receipt, search for your receipt and get it.

“Since the e-Solutions came out we have been urging people to go online to register and start filing online. There are a lot of services available online; everything you can think about pertaining to tax matters is there.

“Although it is still not 100 per cent of what we expected, we are moving forward and we will get there. When we started it was easier; we had no issues with the network and we were filing easily. But as more taxpayers started to use the portal we started having problems. FIRS should do something to ensure taxpayers have easy access whenever they login to file. They should build the capacity of the system so that it can accommodate millions of taxpayers at a go.”

,,We started filing online since July, 2017. For us as a company the e-filing system has made life easy. You do not have to go anywhere and you do not have to be running around all day in order to file. From the comfort of your office you can file without any stress or trouble. We love it so much. It has removed all the challenges we experienced before. If you can exploit the opportunity provided by the e-Solutions you have little or no reason of going to the tax office.

,,We see us in a number of years as competing with the rest of the world who are advanced in technology because, basically, all the things that can be done abroad now can also be done here in Nigeria. It's just maybe not on the same scale. People are filing online as we speak today. People are paying their taxes online as we speak today. People are getting their receipts without having to visit the office as we speak today and so on and so forth. It's just that the percentage who are doing it are less compared to the advanced world. So, we think as we begin to expand and push forward these innovations, that the Nigerian populace will catch on with it and in the space of time- I may not be able to put a time frame, but positive that we will be in the league of those countries that could be said are technologically advanced in terms of our tax administration and we are looking forward to getting there.

ooking at the e-services

Lprovided by the FIRS, how does the e-services platform of

FIRS key into the Federal Government's programme of ease of doing business?

The ease of doing business has been a major concern to the Federal Government. That is why the government set up a council called the Presidential Enabling Business Environment Council, headed by no less a person than His Excellency, the Vice President of the Federal Republic himself. For us at FIRS, because we are a major revenue organ of government, we are also keying into this vision as well. If you must know, the ease of paying taxes is a significant component of ease of doing business. So, we are a major stakeholder when it comes to ease of doing business in Nigeria. So, what we did in the first instance is to ensure that we ease the burden of registration for tax payment. Earlier on, we used to have several pages of registration forms to pay taxes. But we've done is to ensure that we reduce this to barely one and half pages and we

still think we can even reduce it to a one-pager, just to ensure that we lessen the burden of paying taxes by the tax payers.

Another thing we've done is to ensure that taxpayers now have a choice of where they file their tax returns and where they make their payments. Time was that we had offices that we call Large Tax Office, Medium Tax Office and Small and Medium Tax Offices and with that effect, we kind of dictated to taxpayers where they would pay their taxes. But with these new innovations, taxpayers have the liberty to decide where they want to file their tax returns and where they want to pay their taxes. So, that also has contributed in no measure to the ease of paying taxes and consequently, the ease of doing business in Nigeria.

Now back to your question specifically on the e-services, again, FIRS realized that the world has gone digital and FIRS clearly is not going to be left behind. So, we put together within this administration the e-services solution, six of them to be precise and we call them Innovation, Convenience and Transparency. The whole idea behind the ICT is to ensure that we innovate to ensure that burden of paying taxes is lessened. We innovate to make it easier for taxpayers to pay their taxes and also make their civic obligations. We also make sure that it is convenient for them and ensure that there is transparency in what we do.

So, we rolled out six of such services and let me start with the e-Stamp Duty. Before now, to pay Stamp Duties on eligible transactions, what taxpayer used to do would be to go to the FIRS office nearest to them. Our officers in these offices would evaluate and determine the stamp duty that is payable. The taxpayer will then go back to the bank to make payment, return to an FIRS office where it is now stamped before they can proceed with whatever they want to do with that transaction.

Coordinating Director, Domestic Tax Group and Special Advisor to the Executive Chairman, Abiodun Aina

FIRS marching forward with the Ease of paying taxes, says Abiodun Aina

INTERVIEWCOVER

17April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service 1 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

But FIRS has since moved away from that. Now, tax payers in the comfort of their homes and offices can access online our portal for stamp duty. Assessment can be made right there online. Payment can be made online and even the stamping is done online. If such a taxpayer, for any reason, wants a physical stamp on his document, he can be of choice – go to our tax office to do so. But otherwise, he's printed out a document that shows that this document has been properly stamped.

Then we move from there to what we also call e-registration. Taxpayers now can register online for payment in the comfort of their office. As a matter of fact, the moment you are incorporating a company from CAC because we have a handshake with CAC, that process is not completed until you are given TIN number and you register fully for tax payment. So, with that integration, a new company just emerging will register automatically also for tax payment without having to visit the tax office.

Among other e-solution office that we have also is e-receipt and e-withholding tax credit. With e-receipt, when a taxpayer or taxpayers in general make payment to FIRS, within 24 hours of such payment, we are able to acknowledge receipt and issue the receipt and send it to the email address of such tax payers. Again, that makes it very convenient for them. The same thing with the withholding tax credit. When withholding tax is deducted from a transaction or from taxpayers, in time past, it used to be a problem. Sometimes, some even have to engage consultants to pursue the issuance of withholding tax credit. But with the innovation in e-services that we are providing, immediately such monies are deducted and remitted, within 45 days after the remittance, we are able to email the withholding tax credit note, also to the beneficiary at the same time.

The final outcome of the tax compliance at the end of the day, is that tax payers are able to get their Tax Clearance Certificate (TCC). Time was that after making these obligations, the taxpayer would still have to apply to FIRS office. It would take time for processing because this is manual and then before they will come to FIRS again to come and collect. But with our e-TCC, taxpayers can apply for e-TCC anytime anywhere they find themselves all over the world. This would hit our portal. At the back end, we process it and then we email the e-TCC to the

taxpayer. So, within the comfort of their homes or offices, they are able to get their Tax Clearance Certificate, (TCC) and this makes it easy for all the agents of government as well who are duty bound by law to verify TCC being submitted to them, particularly when contractors are dealing with government agencies.

The law makes it very clear that such agencies should demand and verify the Tax Clearance Certificate, (TCC) submitted for such transactions. In the time past, what they needed to do would be to compile those TCC, forward them to FIRS offices and then we verify and return to them. That delayed the process and that also is a burden for those who are doing business in the country. But with our e-solutions now, all those MDAs do not have to do that. All they need is to go to our website, log into the appropriate sections and then they can verify the Tax Clearance Certificate. If it is not issued by the Service, it will clearly return that such certificate is not in our database. So, again, this is part of the way we made it easy for people to do business in Nigeria and no doubt, will have contributed significantly to Nigeria's position from moving from 169 to 145 in the ease of doing business and we will continue to innovate to ensure that we do better in the years to come.

Apart from the e-services provided by the FIRS, how has the general public's response been to this so far?

Well, the response has been positive. For some people, they say wow, is this possible. We also have people who are also pessimistic about it and complain because the challenges or the teething problem that is associated with anything that is new. What we've continually said to them is to say please bear with us and understand that we are going to overcome such teething problem. But by and large, it is well accepted. It has brought more convenience to people. Those who are versatile in ICT generally are embracing it and they are finding it much more convenient because, like we said, it reduces human intervention and therefore engenders transparency. So, to this extent, I can say it is highly accepted and welcome.

Yes, we have challenges, but we are sure and certain that we will overcome those challenges. We are looking forward to the next five years where we think and hope that all tax transactions can be conducted online

without taxpayers having to visit the tax offices.

For taxpayers that couldn't really access this ICT, who have no knowledge about it, what has the FIRS done to support such taxpayers?

We are aware of our environment. We know that a large percentage of our population are not computer literate. So, what we have done basically is to position in our offices all over the country, a minimum of two computers in each of the offices, manned by a personnel of the FIRS to take taxpayers who are willing but unable to use these systems to come to our office and take them through it, step by step on how they can do it. It's a hand holding exercise for us. We want to teach them and lead them to do it and we believe with time, they will surely adjust to that. So, that is one thing among several other things that we are trying to do.

For now, we have also not totally said you cannot file manually because we realized those challenges. So, we are running what we call a parallel transaction for now, hoping that with time, we will phase out manual transaction all together. But for now, we allow both and we are in our offices available to assist those who want to file electronically but do not have the skill or the resources to so do.

Where do you see the country Nigeria in the future with regards to the use of the e-services?

We see us in a number of years as competing with the rest of the world who are advanced in technology because, basically, all the things that can be done abroad now can also be done here in Nigeria. It's just maybe not on the same scale. People are filing online as we speak today. People are paying their taxes online as we speak today. People are getting their receipts without having to visit the office as we speak today and so on and so forth. It's just that the percentage who are doing it are less compared to the advanced world. So, we think as we begin to expand and push forward these innovations, that the Nigerian populace will catch on with it and in the space of time- I may not be able to put a time frame, but positive that we will be in the league of those countries that could be said are technologically advanced in terms of our tax administration and we are looking forward to getting there.

FIRS marching forward with the Ease of paying taxes, says Abiodun Aina

INTERVIEW

ould you give us an

Coverview of the Federal Government's Ease of Doing

Business?Thank you very much. In July

2016, the President inaugurated the Presidential Enabling Business Environment Council (PEBEC). The

objective is to ensure that Nigeria is a progressively easier place in which you do business. The Council is chaired by the Vice President. We have about 10 Ministers, representatives from the National Assembly, from Lagos and Kano States, the Judiciary and of course

the private sector. The aim is to focus on SMEs (Small & Medium Entreprises) to make sure that they have a system that works. They come to an office, put in an application and it comes out in time at the right cost, nobody asking them for bribe. It's about service delivery, efficient and

Dr JumokeOduwole, Senior Special Assistant to the President on Industry, Trade and Investment and the Secretary to the Presidential Enabling Business Environment Council (PEBEC) was born in Lagos State. She graduated with an LL.B degree in Law from the University of Lagos in 1998 and was called to the Nigerian Bar in 1999. She obtained an LL.M degree in Commercial Law from the University of Cambridge in 2000 as a DFID-Commonwealth Trust scholar. In 2007 she received a master's degree in International Legal Studies from Stanford University and later got a doctorate degree in International Trade and Development from the same institution.

She is a researcher and member of the senate committee of the Faculty of Law of the University of Lagos. In 2012 she was selected to attend the BMW Foundation Europe-Africa Young Leaders Forum. She was also selected as an associate fellow by the African Leadership Institute for the Archbishop Desmond Tutu Fellowship in 2013.

In this interview she explained the underpinnings of PEBEC and why ease paying taxes is core to the Ease of Doing Business. She spoke with the Tax Matters television crew. Excerpts…

19April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service 18 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

Why Ease of paying taxes, businessis key to Nigeria’s development

INTERVIEW

But FIRS has since moved away from that. Now, tax payers in the comfort of their homes and offices can access online our portal for stamp duty. Assessment can be made right there online. Payment can be made online and even the stamping is done online. If such a taxpayer, for any reason, wants a physical stamp on his document, he can be of choice – go to our tax office to do so. But otherwise, he's printed out a document that shows that this document has been properly stamped.

Then we move from there to what we also call e-registration. Taxpayers now can register online for payment in the comfort of their office. As a matter of fact, the moment you are incorporating a company from CAC because we have a handshake with CAC, that process is not completed until you are given TIN number and you register fully for tax payment. So, with that integration, a new company just emerging will register automatically also for tax payment without having to visit the tax office.

Among other e-solution office that we have also is e-receipt and e-withholding tax credit. With e-receipt, when a taxpayer or taxpayers in general make payment to FIRS, within 24 hours of such payment, we are able to acknowledge receipt and issue the receipt and send it to the email address of such tax payers. Again, that makes it very convenient for them. The same thing with the withholding tax credit. When withholding tax is deducted from a transaction or from taxpayers, in time past, it used to be a problem. Sometimes, some even have to engage consultants to pursue the issuance of withholding tax credit. But with the innovation in e-services that we are providing, immediately such monies are deducted and remitted, within 45 days after the remittance, we are able to email the withholding tax credit note, also to the beneficiary at the same time.

The final outcome of the tax compliance at the end of the day, is that tax payers are able to get their Tax Clearance Certificate (TCC). Time was that after making these obligations, the taxpayer would still have to apply to FIRS office. It would take time for processing because this is manual and then before they will come to FIRS again to come and collect. But with our e-TCC, taxpayers can apply for e-TCC anytime anywhere they find themselves all over the world. This would hit our portal. At the back end, we process it and then we email the e-TCC to the

taxpayer. So, within the comfort of their homes or offices, they are able to get their Tax Clearance Certificate, (TCC) and this makes it easy for all the agents of government as well who are duty bound by law to verify TCC being submitted to them, particularly when contractors are dealing with government agencies.

The law makes it very clear that such agencies should demand and verify the Tax Clearance Certificate, (TCC) submitted for such transactions. In the time past, what they needed to do would be to compile those TCC, forward them to FIRS offices and then we verify and return to them. That delayed the process and that also is a burden for those who are doing business in the country. But with our e-solutions now, all those MDAs do not have to do that. All they need is to go to our website, log into the appropriate sections and then they can verify the Tax Clearance Certificate. If it is not issued by the Service, it will clearly return that such certificate is not in our database. So, again, this is part of the way we made it easy for people to do business in Nigeria and no doubt, will have contributed significantly to Nigeria's position from moving from 169 to 145 in the ease of doing business and we will continue to innovate to ensure that we do better in the years to come.

Apart from the e-services provided by the FIRS, how has the general public's response been to this so far?

Well, the response has been positive. For some people, they say wow, is this possible. We also have people who are also pessimistic about it and complain because the challenges or the teething problem that is associated with anything that is new. What we've continually said to them is to say please bear with us and understand that we are going to overcome such teething problem. But by and large, it is well accepted. It has brought more convenience to people. Those who are versatile in ICT generally are embracing it and they are finding it much more convenient because, like we said, it reduces human intervention and therefore engenders transparency. So, to this extent, I can say it is highly accepted and welcome.

Yes, we have challenges, but we are sure and certain that we will overcome those challenges. We are looking forward to the next five years where we think and hope that all tax transactions can be conducted online

without taxpayers having to visit the tax offices.

For taxpayers that couldn't really access this ICT, who have no knowledge about it, what has the FIRS done to support such taxpayers?

We are aware of our environment. We know that a large percentage of our population are not computer literate. So, what we have done basically is to position in our offices all over the country, a minimum of two computers in each of the offices, manned by a personnel of the FIRS to take taxpayers who are willing but unable to use these systems to come to our office and take them through it, step by step on how they can do it. It's a hand holding exercise for us. We want to teach them and lead them to do it and we believe with time, they will surely adjust to that. So, that is one thing among several other things that we are trying to do.

For now, we have also not totally said you cannot file manually because we realized those challenges. So, we are running what we call a parallel transaction for now, hoping that with time, we will phase out manual transaction all together. But for now, we allow both and we are in our offices available to assist those who want to file electronically but do not have the skill or the resources to so do.

Where do you see the country Nigeria in the future with regards to the use of the e-services?

We see us in a number of years as competing with the rest of the world who are advanced in technology because, basically, all the things that can be done abroad now can also be done here in Nigeria. It's just maybe not on the same scale. People are filing online as we speak today. People are paying their taxes online as we speak today. People are getting their receipts without having to visit the office as we speak today and so on and so forth. It's just that the percentage who are doing it are less compared to the advanced world. So, we think as we begin to expand and push forward these innovations, that the Nigerian populace will catch on with it and in the space of time- I may not be able to put a time frame, but positive that we will be in the league of those countries that could be said are technologically advanced in terms of our tax administration and we are looking forward to getting there.

FIRS marching forward with the Ease of paying taxes, says Abiodun Aina

INTERVIEW

ould you give us an

Coverview of the Federal Government's Ease of Doing

Business?Thank you very much. In July

2016, the President inaugurated the Presidential Enabling Business Environment Council (PEBEC). The

objective is to ensure that Nigeria is a progressively easier place in which you do business. The Council is chaired by the Vice President. We have about 10 Ministers, representatives from the National Assembly, from Lagos and Kano States, the Judiciary and of course

the private sector. The aim is to focus on SMEs (Small & Medium Entreprises) to make sure that they have a system that works. They come to an office, put in an application and it comes out in time at the right cost, nobody asking them for bribe. It's about service delivery, efficient and

Dr JumokeOduwole, Senior Special Assistant to the President on Industry, Trade and Investment and the Secretary to the Presidential Enabling Business Environment Council (PEBEC) was born in Lagos State. She graduated with an LL.B degree in Law from the University of Lagos in 1998 and was called to the Nigerian Bar in 1999. She obtained an LL.M degree in Commercial Law from the University of Cambridge in 2000 as a DFID-Commonwealth Trust scholar. In 2007 she received a master's degree in International Legal Studies from Stanford University and later got a doctorate degree in International Trade and Development from the same institution.

She is a researcher and member of the senate committee of the Faculty of Law of the University of Lagos. In 2012 she was selected to attend the BMW Foundation Europe-Africa Young Leaders Forum. She was also selected as an associate fellow by the African Leadership Institute for the Archbishop Desmond Tutu Fellowship in 2013.

In this interview she explained the underpinnings of PEBEC and why ease paying taxes is core to the Ease of Doing Business. She spoke with the Tax Matters television crew. Excerpts…

19April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service 18 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

Why Ease of paying taxes, businessis key to Nigeria’s development

INTERVIEW

transparency.

How does this tie into the reform implemented by the FIRS?

The FIRS has been partners with the PEBEC from the inception of this initiative. From November 2016, we've been working together on different reforms. The PEBEC has had three national action plans and His Excellency also signed one Executive Order. The FIRS is a very important stakeholder in the country because we as government want everybody to pay tax. This is because we need more money, more people in tax net to be able to provide infrastructure and social amenities. The FIRS collects taxes which is a very important part of every business. Every business should pay their taxes and people are willing to pay their taxes when the process is transparent and easy, when you can file your taxes online, you have electronic filing and payment, when you know the computation is transparent. So, FIRS has consistently improved their services to make sure that they deliver superior services to Nigerian businesses to make sure that it is easy for taxpayers to pay. There are lots of sensitizations, such as the programme we are on right now to make sure that SMEs in particular, which is our focus, are able to pay their taxes simply, transparently, efficiently and taxes are harmonized. So, it's a very important reform area for this initiative.

How does the general public see this ease of doing business in general?

You know at the beginning when the administration started working on this..I'm talking about 2015, 2016, there was a huge trust deficit. Nigeria was just thought of as a very difficult place to do business. But over the last 24 months, we've had a number of stakeholder engagements in Lagos, Kano in particular. The last year, we started going across the country. We collaborated with the National Economic Council, (NEC) which is the Council of all the State Governors and we took the initiative all across Nigeria. So, we've been travelling to places like Gombe, Abia, Kaduna, Ogun State, just spreading the message. And I think SMEs appreciate that government is listening, both at the federal and state levels. We are listening to the problems, we are taking the feedback. We are working

on things like trading within Nigeria, which has nothing to do with the World Bank. We are working on regulators like NAFDAC, like SON, Trademark office, Customs, movement of goods within the country. We also work on the World Bank doing business indicator, which tracks the life cycle of a business from inception which is from starting a business, all the way to insolvency, which of course we don't pray for, but some businesses do fail. So, how do you fail with dignity without creditors just cannibalizing your business? So, we use legislative interventions. We are partnering very strongly with the National Assembly. We've worked on three bills together now, the latest of which is Companies and Allied Matters Bill which has been passed by the Senate already and the public are responding quite well.

Working with the judiciary, we are in a situation wherein Lagos and Kano, SMEs can access enforcement of contract in courts for N5 million and below in Lagos and N10 million and below in Kano. What this does is that people now see that government cares. We care about access to credit, we care about starting a business, we care about the ease with which you can pay your taxes because we really do appreciate that every penny counts. So, that paying of taxes is what makes government able to deliver and what that does is that it strengthens the entire economy.

We focus on SMEs because they are the engine room of the economy. About 90 percent of businesses in this country are SMEs. They actually give at least 80 percent of all jobs and they contribute just about 50 percent to the GDP. So, you will agree that it is in our interest and it is in FIRS' interest to make sure that that demographics are paying their taxes, are comfortable, are happy with the business regulations and that they are able to thrive. So, it's a very important initiative to not just the Federal Government, the State government, National Assembly, Judiciary and of course the stakeholders, private sector.

I know the main focus is on SMEs. Do you also have plans of incorporating the corporate bodies into this as well?

We engage very robustly with the larger corporates. We do speak with them. We have stakeholder engagements with them as well. We

are talking about organized private sector, larger corporates like Nigeria Economic Summit Group (NESG). We collaborate with them; larger corporates like Manufacturing Association of Nigeria, (MAN) Lagos Chamber of Commerce and Industry (LCCI). We also engage with stakeholders. We engage with bodies such as accountants body, Chartered Institute of Bankers, (CIB). We engage with lawyers, Nigerian Bar Association, (NBA) taxpayers, consultancy firms like KPMG, which is a strong constituent for FIRS.

The reason why we prioritize SMEs is because we tell larger corporations that they are more structured and they have access to power. So, they are able to access ministers, governors, sometimes the Presidency if they are really very large companies and they have more sophisticated problems. Registering a business is not their biggest problem. They have access to credit, they have good ratings. That is why we focus on this systemic intervention because we know that the engine room of the economy is SMES. We want them to – they don't know any anyone, they have the time, they don't have the resources to dedicate to going to government offices and trying to seek who can assist. They just want to do their work and they work very hard.

We as a government know that if we can make things easier for them, we make it easier for everybody. And by the way, it is that constituency that service large corporates, a lot of their vendors and their customers. So, it recycles the entire economy. We haven't touched on micro, which are maybe informal but also another big demographic in Nigeria. But we know that the SMEs are really the pivot and if we get it right for them, they are happy. So, we keep asking for their feedback. We keep communicating our reforms. As we get them, we welcome them, we go back and say are we doing okay? Where would you like us to do better because you know it's actually possible to bring a reform that really hurts them. So, if we try to bring in something and they respond, we try to listen and make it work. So even as, for instance, we try to increase certain taxes or certain levies, we have a very listening ear and we try to strike that balance. While we do need the funding to fund the budget, to fund infrastructure projects, capital projects, we also want the economy to thrive.

ould you kindly state the

Cimpact of the FIRS e-services on tax compliance?

The impact of the FIRS e-services platform is huge. Taking it from where we are coming from, before now, you have to physically go to an FIRS tax office. In fact, you had to go to the one you registered at to file your tax returns, to make payments. It was all manual. But what FIRS has done in implementing the e-services is actually revolutionary. It has changed the way we pay taxes, the way we file our

returns. So, compliance now is essentially very easy. As it is, you sit at the comfort of your office, you log on to the system at www.firs.gov.ng, you are registered of course at this point. You log in, you file your returns, you make payments and that's it. So, essentially, the person doesn't need to have accountants to file their returns or make their payments. You can essentially do this from the comfort of your office. So, I think it is really very important and the impact is really extensive. Tax compliance is now very easy. A lot more

people are paying taxes because it's a lot easier. You can do your self assessment without raising audit issues with the FIRS. So, it's a lot of progress we've made in terms of tax administration and it aligns to the global best practices. So, I will say the impact is phenomenal.

Is this system open and available to everybody or just accountants?

Actually, it's open to everyone. Essentially, all you need is an internet access and a computer and then you can log on to the platform and file your returns, pay your taxes. Really, what it means is that even the market woman on the street, the small businesses, the small enterprises can now have access the FIRS platform and make their returns, make their tax payments and be tax compliant. So, essentially, the access is open to the public. In fact, FIRS has gone as far as setting up what we call the service Help Desks at all the FIRS offices. For, example you have people that don't have systems in their offices or don't have access to internet. You can walk into any FIRS office and then you use the system there to compute your tax transactions and compliance requirements. So, it doesn't matter where you are in the world, as far as you have internet access and you have a system, you can have access to the platform and be tax compliant. So, as it is, tax compliance is as easy as ABC, just like the FIRS uses that slogan.

What has been the taxpayers' feedback on the use of e-services?

Very positive. In fact, we've done a lot of work with stakeholders across the country and for each of those fora, the feedback has been very good about the tax platforms, how it is now easy for people to file. We've gone across various cadres of taxpayers, the corporates, the medium taxpayers, the SMEs and in fact the micro and small enterprises. They've been very positive about how easy it is now for them to be tax compliant. So, the feedback has been very positive. We had two stakeholders events recently in Lagos and Kano and it was phenomenal what people said about access to the tax system. They don't have to inter face with any tax officer or have someone chase them down. You just self assess and youself file. That's self compliance. So, it's been very huge in terms of the adoption. A lot of people are aware of it now. The awareness FIRS has created has caught on. In fact the last reform cycle we carried on at the PEBEC with the FIRS, the impact was so huge. I think we moved about 45 percent up in terms of adoption of the platform; that is more people are on the platform. We have over 90 percent adoption rate of the e-filing platform. So, I think the bug has caught on. Everybody is aware of it now.

INTERVIEW

FIRS e-Solutions revolutionary, says PEBEC officialDavid Uzosike of the Presidential Enabling Business Environment Council Secretariat (EBES), says that FIRS e-Services is revolutionary.

INTERVIEW

21April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service 20 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

David Uzosike

transparency.

How does this tie into the reform implemented by the FIRS?

The FIRS has been partners with the PEBEC from the inception of this initiative. From November 2016, we've been working together on different reforms. The PEBEC has had three national action plans and His Excellency also signed one Executive Order. The FIRS is a very important stakeholder in the country because we as government want everybody to pay tax. This is because we need more money, more people in tax net to be able to provide infrastructure and social amenities. The FIRS collects taxes which is a very important part of every business. Every business should pay their taxes and people are willing to pay their taxes when the process is transparent and easy, when you can file your taxes online, you have electronic filing and payment, when you know the computation is transparent. So, FIRS has consistently improved their services to make sure that they deliver superior services to Nigerian businesses to make sure that it is easy for taxpayers to pay. There are lots of sensitizations, such as the programme we are on right now to make sure that SMEs in particular, which is our focus, are able to pay their taxes simply, transparently, efficiently and taxes are harmonized. So, it's a very important reform area for this initiative.

How does the general public see this ease of doing business in general?

You know at the beginning when the administration started working on this..I'm talking about 2015, 2016, there was a huge trust deficit. Nigeria was just thought of as a very difficult place to do business. But over the last 24 months, we've had a number of stakeholder engagements in Lagos, Kano in particular. The last year, we started going across the country. We collaborated with the National Economic Council, (NEC) which is the Council of all the State Governors and we took the initiative all across Nigeria. So, we've been travelling to places like Gombe, Abia, Kaduna, Ogun State, just spreading the message. And I think SMEs appreciate that government is listening, both at the federal and state levels. We are listening to the problems, we are taking the feedback. We are working

on things like trading within Nigeria, which has nothing to do with the World Bank. We are working on regulators like NAFDAC, like SON, Trademark office, Customs, movement of goods within the country. We also work on the World Bank doing business indicator, which tracks the life cycle of a business from inception which is from starting a business, all the way to insolvency, which of course we don't pray for, but some businesses do fail. So, how do you fail with dignity without creditors just cannibalizing your business? So, we use legislative interventions. We are partnering very strongly with the National Assembly. We've worked on three bills together now, the latest of which is Companies and Allied Matters Bill which has been passed by the Senate already and the public are responding quite well.

Working with the judiciary, we are in a situation wherein Lagos and Kano, SMEs can access enforcement of contract in courts for N5 million and below in Lagos and N10 million and below in Kano. What this does is that people now see that government cares. We care about access to credit, we care about starting a business, we care about the ease with which you can pay your taxes because we really do appreciate that every penny counts. So, that paying of taxes is what makes government able to deliver and what that does is that it strengthens the entire economy.

We focus on SMEs because they are the engine room of the economy. About 90 percent of businesses in this country are SMEs. They actually give at least 80 percent of all jobs and they contribute just about 50 percent to the GDP. So, you will agree that it is in our interest and it is in FIRS' interest to make sure that that demographics are paying their taxes, are comfortable, are happy with the business regulations and that they are able to thrive. So, it's a very important initiative to not just the Federal Government, the State government, National Assembly, Judiciary and of course the stakeholders, private sector.

I know the main focus is on SMEs. Do you also have plans of incorporating the corporate bodies into this as well?

We engage very robustly with the larger corporates. We do speak with them. We have stakeholder engagements with them as well. We

are talking about organized private sector, larger corporates like Nigeria Economic Summit Group (NESG). We collaborate with them; larger corporates like Manufacturing Association of Nigeria, (MAN) Lagos Chamber of Commerce and Industry (LCCI). We also engage with stakeholders. We engage with bodies such as accountants body, Chartered Institute of Bankers, (CIB). We engage with lawyers, Nigerian Bar Association, (NBA) taxpayers, consultancy firms like KPMG, which is a strong constituent for FIRS.

The reason why we prioritize SMEs is because we tell larger corporations that they are more structured and they have access to power. So, they are able to access ministers, governors, sometimes the Presidency if they are really very large companies and they have more sophisticated problems. Registering a business is not their biggest problem. They have access to credit, they have good ratings. That is why we focus on this systemic intervention because we know that the engine room of the economy is SMES. We want them to – they don't know any anyone, they have the time, they don't have the resources to dedicate to going to government offices and trying to seek who can assist. They just want to do their work and they work very hard.

We as a government know that if we can make things easier for them, we make it easier for everybody. And by the way, it is that constituency that service large corporates, a lot of their vendors and their customers. So, it recycles the entire economy. We haven't touched on micro, which are maybe informal but also another big demographic in Nigeria. But we know that the SMEs are really the pivot and if we get it right for them, they are happy. So, we keep asking for their feedback. We keep communicating our reforms. As we get them, we welcome them, we go back and say are we doing okay? Where would you like us to do better because you know it's actually possible to bring a reform that really hurts them. So, if we try to bring in something and they respond, we try to listen and make it work. So even as, for instance, we try to increase certain taxes or certain levies, we have a very listening ear and we try to strike that balance. While we do need the funding to fund the budget, to fund infrastructure projects, capital projects, we also want the economy to thrive.

ould you kindly state the

Cimpact of the FIRS e-services on tax compliance?

The impact of the FIRS e-services platform is huge. Taking it from where we are coming from, before now, you have to physically go to an FIRS tax office. In fact, you had to go to the one you registered at to file your tax returns, to make payments. It was all manual. But what FIRS has done in implementing the e-services is actually revolutionary. It has changed the way we pay taxes, the way we file our

returns. So, compliance now is essentially very easy. As it is, you sit at the comfort of your office, you log on to the system at www.firs.gov.ng, you are registered of course at this point. You log in, you file your returns, you make payments and that's it. So, essentially, the person doesn't need to have accountants to file their returns or make their payments. You can essentially do this from the comfort of your office. So, I think it is really very important and the impact is really extensive. Tax compliance is now very easy. A lot more

people are paying taxes because it's a lot easier. You can do your self assessment without raising audit issues with the FIRS. So, it's a lot of progress we've made in terms of tax administration and it aligns to the global best practices. So, I will say the impact is phenomenal.

Is this system open and available to everybody or just accountants?

Actually, it's open to everyone. Essentially, all you need is an internet access and a computer and then you can log on to the platform and file your returns, pay your taxes. Really, what it means is that even the market woman on the street, the small businesses, the small enterprises can now have access the FIRS platform and make their returns, make their tax payments and be tax compliant. So, essentially, the access is open to the public. In fact, FIRS has gone as far as setting up what we call the service Help Desks at all the FIRS offices. For, example you have people that don't have systems in their offices or don't have access to internet. You can walk into any FIRS office and then you use the system there to compute your tax transactions and compliance requirements. So, it doesn't matter where you are in the world, as far as you have internet access and you have a system, you can have access to the platform and be tax compliant. So, as it is, tax compliance is as easy as ABC, just like the FIRS uses that slogan.

What has been the taxpayers' feedback on the use of e-services?

Very positive. In fact, we've done a lot of work with stakeholders across the country and for each of those fora, the feedback has been very good about the tax platforms, how it is now easy for people to file. We've gone across various cadres of taxpayers, the corporates, the medium taxpayers, the SMEs and in fact the micro and small enterprises. They've been very positive about how easy it is now for them to be tax compliant. So, the feedback has been very positive. We had two stakeholders events recently in Lagos and Kano and it was phenomenal what people said about access to the tax system. They don't have to inter face with any tax officer or have someone chase them down. You just self assess and youself file. That's self compliance. So, it's been very huge in terms of the adoption. A lot of people are aware of it now. The awareness FIRS has created has caught on. In fact the last reform cycle we carried on at the PEBEC with the FIRS, the impact was so huge. I think we moved about 45 percent up in terms of adoption of the platform; that is more people are on the platform. We have over 90 percent adoption rate of the e-filing platform. So, I think the bug has caught on. Everybody is aware of it now.

INTERVIEW

FIRS e-Solutions revolutionary, says PEBEC officialDavid Uzosike of the Presidential Enabling Business Environment Council Secretariat (EBES), says that FIRS e-Services is revolutionary.

INTERVIEW

21April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service 20 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

David Uzosike

PHOTO SPLASH

Newly recruited staff at the induction programme

Newly recruited staff at the inductionNewly recruited staff at the induction

Newly recruited staff taking the Oath of Secrecy during the induction programme

Newly recruited staff at the induction programme

22 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

PHOTO SPLASH

The Executive Chairman presenting the book, Buhari A New Beginning: 'Taxpayers are King' to the Corps Marshal, FRSC,

Boboye Oyeyemi

The Executive Chairman presenting a book titled Buhari A New Beginning: 'Taxpayers are King' to the Chief Executive Officer and President, Dangote Industries Ltd, Alhaji Aliko Dangote

Ike Odume, the Director, Legal Services administering the Oath of Secrecy during the induction

The Executive Chairman and the President of the Nigeria Employers' Consultative Association, Larry Ettah during the association’s AGM

The Executive Chairman's 62nd birthday

23April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

PHOTO SPLASH

Newly recruited staff at the induction programme

Newly recruited staff at the inductionNewly recruited staff at the induction

Newly recruited staff taking the Oath of Secrecy during the induction programme

Newly recruited staff at the induction programme

22 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

PHOTO SPLASH

The Executive Chairman presenting the book, Buhari A New Beginning: 'Taxpayers are King' to the Corps Marshal, FRSC,

Boboye Oyeyemi

The Executive Chairman presenting a book titled Buhari A New Beginning: 'Taxpayers are King' to the Chief Executive Officer and President, Dangote Industries Ltd, Alhaji Aliko Dangote

Ike Odume, the Director, Legal Services administering the Oath of Secrecy during the induction

The Executive Chairman and the President of the Nigeria Employers' Consultative Association, Larry Ettah during the association’s AGM

The Executive Chairman's 62nd birthday

23April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

PHOTO SPLASH

The Executive Chairman's 62nd birthday

The Executive Chairman and the Honourable Minister of Power, Works and Housing, Babatunde Fashola

The Executive Chairman and the Executive Governor of Kebbi State, Abubakar Atiku Bagudu

The Exrecutive Chairman and Senator Godswill Akpabio

The Executive Chiarman and Chairman of Dangote Group, Alhaji Aliko Dangote at a social outing

24 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

PHOTO SPLASH

Newly recruited staff collecting their ID cards at the induction

Director, Human Capital Management and Development Department, Victor Ekundayo addressing newly recruited staff at the induction

Director, Career and Skills Develpoment, Mrs Junila Takon addressing newly recruited staff at the induction

Some of the newly recruited staff who had been pinned with the FIRS logo and Nigerian flag at the induction

The Executive Chairman pinning the FIRS logo and Nigerian flag on one of the newly recruited staff during the induction

25April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

PHOTO SPLASH

The Executive Chairman's 62nd birthday

The Executive Chairman and the Honourable Minister of Power, Works and Housing, Babatunde Fashola

The Executive Chairman and the Executive Governor of Kebbi State, Abubakar Atiku Bagudu

The Exrecutive Chairman and Senator Godswill Akpabio

The Executive Chiarman and Chairman of Dangote Group, Alhaji Aliko Dangote at a social outing

24 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

PHOTO SPLASH

Newly recruited staff collecting their ID cards at the induction

Director, Human Capital Management and Development Department, Victor Ekundayo addressing newly recruited staff at the induction

Director, Career and Skills Develpoment, Mrs Junila Takon addressing newly recruited staff at the induction

Some of the newly recruited staff who had been pinned with the FIRS logo and Nigerian flag at the induction

The Executive Chairman pinning the FIRS logo and Nigerian flag on one of the newly recruited staff during the induction

25April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

PHOTO SPLASH

26 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

Dancers entertaining guests at the Enugu Government House during the 141th JTB meeting

The Governor-elect of Ekiti State, Kayode Fayemi and the Executive Chairman

The Governor of Borno State, Kashim Shettima and the Executive Chairman

Newly recruited staff at the induction

Temidire-Richard, O.O. of Abeokuta MSTO and his bride Folasade Akinsade on their tradtional wedding day in Ondo State

27April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

NEWS

he Federal Inland Revenue Service

T(FIRS), Nigeria's apex revenue authority felicitates with the

Commonwealth Association of Tax Administrators (CATA) on its 40 years anniversary (1978-2018). The CATA idea, which started with 26 members-countries in 1978 now has 46 all-active member countries. This is a testament that CATA is living up to the bidding of the founding Finance Ministers who aimed to help member-countries develop effective tax administrations.

Nigeria's tax experience has been spectacular. It is a great leap in many respects.

By 1978, when CATA was founded, taxation in Nigeria had evolved from its inception and was segmented through application of different tax laws. It was becoming a major component of Nigeria's fiscal, federalism.

Nigeria's Independence in 1960 gave

rise to Section 70 of the Nigeria (Constitution) Order-in-Council, 1960 which gave the Parliament the power to make tax laws. Consequently, the Income Tax Management Act 1961 (ITMA) was enacted and it defined taxable income and the basis of charge,

the period of assessment, the list of allowable deductions, the treatment of dividends as well as the general administration of personal income tax. It also paved way for the establishment of the Companies Income Tax Act No. 22 of 1961.

The Great Leap: Nigeria's tax experienceBy Kelechukwu Okoronkwo

,,Nigeria's independence in 1960 gave rise to Section 70 of the Nigeria (Constitution) Order-in-Council, 1960 which gave the Parliament the power to make tax laws. Consequently, the Income Tax Management Act 1961 (ITMA) was enacted and it defined taxable income and the basis of charge, the period of assessment, the list of allowable deductions, the treatment of dividends as well as the general administration of personal income tax. It also paved way for the establishment of the Companies Income Tax Act No. 22 of 1961.

Commonwealth:

PHOTO SPLASH

26 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

Dancers entertaining guests at the Enugu Government House during the 141th JTB meeting

The Governor-elect of Ekiti State, Kayode Fayemi and the Executive Chairman

The Governor of Borno State, Kashim Shettima and the Executive Chairman

Newly recruited staff at the induction

Temidire-Richard, O.O. of Abeokuta MSTO and his bride Folasade Akinsade on their tradtional wedding day in Ondo State

27April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

NEWS

he Federal Inland Revenue Service

T(FIRS), Nigeria's apex revenue authority felicitates with the

Commonwealth Association of Tax Administrators (CATA) on its 40 years anniversary (1978-2018). The CATA idea, which started with 26 members-countries in 1978 now has 46 all-active member countries. This is a testament that CATA is living up to the bidding of the founding Finance Ministers who aimed to help member-countries develop effective tax administrations.

Nigeria's tax experience has been spectacular. It is a great leap in many respects.

By 1978, when CATA was founded, taxation in Nigeria had evolved from its inception and was segmented through application of different tax laws. It was becoming a major component of Nigeria's fiscal, federalism.

Nigeria's Independence in 1960 gave

rise to Section 70 of the Nigeria (Constitution) Order-in-Council, 1960 which gave the Parliament the power to make tax laws. Consequently, the Income Tax Management Act 1961 (ITMA) was enacted and it defined taxable income and the basis of charge,

the period of assessment, the list of allowable deductions, the treatment of dividends as well as the general administration of personal income tax. It also paved way for the establishment of the Companies Income Tax Act No. 22 of 1961.

The Great Leap: Nigeria's tax experienceBy Kelechukwu Okoronkwo

,,Nigeria's independence in 1960 gave rise to Section 70 of the Nigeria (Constitution) Order-in-Council, 1960 which gave the Parliament the power to make tax laws. Consequently, the Income Tax Management Act 1961 (ITMA) was enacted and it defined taxable income and the basis of charge, the period of assessment, the list of allowable deductions, the treatment of dividends as well as the general administration of personal income tax. It also paved way for the establishment of the Companies Income Tax Act No. 22 of 1961.

Commonwealth:

28 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018 29April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

NEWS

However, by 1978, taxation in Nigeria was still at its formative stage. Tax administration was largely manual. Often, taxes were collected in physical cash. The tax authority was bugged by the bureaucratic bottle-necks in the civil service. Consequently, revenue generation was low. In the 1980s and 1990s, the Federal Board of Inland Revenue (FBIR) as the FIRS was then called, generated only a couple of billion of naira annually.

In 2000, the FIRS recorded N455 billion as total revenue collection.

Fast-forward to date, with a good dose of tax reforms between 2010 to date, taxation in Nigeria has improved progressively and impressively. Massive technology, infrastructure and human capital have been deployed. As a result, tax revenue has increased.

In 2012, FIRS generated a total of N5 trillion in 2013, 4.09 trillion. Despite the current gloomy global economic

outlook, the Executive Chairman, FIRS, Tunde Fowler, has set a target of N6.7 trillion for 2018.

Nigeria has also contributed her bit to CATA history. Nigeria hosted CATA conferences first in 1992 and then in 2010. The 2010 conference in Abuja was adjudged to be the most well organised. Nigeria, through FIRS, participated in the

first Essay Tax Competition to commemorate the 10 years of CATA's existence in 1988. The Nigerian contingent came first and third in the competition— Emmanuel Nwafor Osemene and Teju Somorin respectively.

Now in Nigeria, the government can rely on tax revenue to fund its budget. This is indeed a great leap!

The Great Leap: Nigeria's tax experience,,In 2012, FIRS generated a total of N5 trillion. Despite the current gloomy global economic outlook, the Executive Chairman of FIRS, Tunde Fowler, has set a target of N6.7 trillion for 2018.

Commonwealth:

28 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018 29April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

NEWS

However, by 1978, taxation in Nigeria was still at its formative stage. Tax administration was largely manual. Often, taxes were collected in physical cash. The tax authority was bugged by the bureaucratic bottle-necks in the civil service. Consequently, revenue generation was low. In the 1980s and 1990s, the Federal Board of Inland Revenue (FBIR) as the FIRS was then called, generated only a couple of billion of naira annually.

In 2000, the FIRS recorded N455 billion as total revenue collection.

Fast-forward to date, with a good dose of tax reforms between 2010 to date, taxation in Nigeria has improved progressively and impressively. Massive technology, infrastructure and human capital have been deployed. As a result, tax revenue has increased.

In 2012, FIRS generated a total of N5 trillion in 2013, 4.09 trillion. Despite the current gloomy global economic

outlook, the Executive Chairman, FIRS, Tunde Fowler, has set a target of N6.7 trillion for 2018.

Nigeria has also contributed her bit to CATA history. Nigeria hosted CATA conferences first in 1992 and then in 2010. The 2010 conference in Abuja was adjudged to be the most well organised. Nigeria, through FIRS, participated in the

first Essay Tax Competition to commemorate the 10 years of CATA's existence in 1988. The Nigerian contingent came first and third in the competition— Emmanuel Nwafor Osemene and Teju Somorin respectively.

Now in Nigeria, the government can rely on tax revenue to fund its budget. This is indeed a great leap!

The Great Leap: Nigeria's tax experience,,In 2012, FIRS generated a total of N5 trillion. Despite the current gloomy global economic outlook, the Executive Chairman of FIRS, Tunde Fowler, has set a target of N6.7 trillion for 2018.

Commonwealth:

30 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

o fewer than 800 newly recruited

Nstaff have been enrolled into the Federal Inland Revenue Service

(FIRS) workforce. The hiring reinforces and stimulates the Service's increased determination to achieve improved revenue generation for the country.

At an induction exercise, the Executive Chairman, FIRS, Tunde Fowler, while addressing the newly employed officers, explained the significance of taxation to nation building and its pivotal importance in financing government expenditure. Also, he reminded the inductees that taxation is a tool that inexorably leads to a nation's economic growth.

The two day comprehensive induction programme was held at the NAF Officers' Mess and Suites, Abuja on the 6th and 7th of June, 2018. It was organized by FIRS in order to introduce the new employees to the mission, vision, code of ethics and functions of the Service as they became part of the FIRS family.

Fowler, congratulated the newly engaged staff, informing them that their new role was to support the current efforts in advancing revenue collection as mandated by the government. He stated that the main objective of FIRS was basically to fund all three tiers of government (federal, states and local) and urged them to perform their duties optimally.

“Out of over 750,000 that applied only

you have been chosen. I congratulate you on your appointment to FIRS. However, some of you might have applied for this job just because you want a job. Some might have applied based on their interest in taxation while others feel FIRS has a ring to its name or that it is a good place to work. Whatever the reason you applied for, FIRS is a good place to be,” he stated.

He said there were basic elements linked to the FIRS vision which supports the delivery of the Service's mandate in order to help government deliver on its obligations to citizens.

“Government does not fund its own budget. We find ourselves in a situation that mandates us as tax administrators to fund our budgets through taxation. This decision

NEWS

By Ayorinde Aghede

The Executive Chairman, FIRS, Tunde Fowler addressing newly recruited staff at the induction

,,I always tell people that we cannot rely on foreign aid or on donor assistance. The only way to revive this nation's economy is for all of us to contribute our local share in improving revenue collection. Our decision to employ more people with different backgrounds, skills and ideas at the same time is to help FIRS move forward.

31April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

NEWS

was taken at an African Union summit and we have been able to provide about 65 per cent of government revenue through taxation. Furthermore, we also have another mandate pronounced by the Presidency to fund both current and future budgets with non-oil tax revenue.”

Fowler expressed his admiration for certain countries based on their robust, innovative tax administration system. He cited Canada as having one of the best tax administrations in world. Yet it always remains open for improvement. He said that gives Nigeria reassurance and hope for improved tax administration delivery and revenue growth.

“I always tell people that we cannot rely on foreign aid or on donor assistance. The

only way to revive this nation's economy is for all of us to contribute our local share in improving revenue collection. Our decision to employ more people with different backgrounds, skills and ideas at the same time is to help FIRS move forward.

“For us as tax administrators, our job is to ensure that all the businesses and individuals who have jobs pay their taxes promptly because any vision without money remains a dream even if you have a leader endowed with great vision. Remember, our duty is to ensure that these dreams come to pass and that is the major reason we chose you for the job.”

The Executive Chairman stated that the nation had a low-level of tax compliance which requires improvement. He disclosed that in the last one year, FIRS had increased the number of individuals in the tax base from 14 to 19 million and hoped to increase the figure to at least 50 or 60 million. He urged the inductees to show a high sense of commitment and dedication to duty as they resume their duties at various offices across the country.

Fowler went on to say, “I will like to inform you that in terms of strategy, ours is not a strategy of enforcement or quoting the law all the time. We do have a lot of laws that give us enormous powers to close down companies, but the question is: how many companies do we close down and how many people do we arrest? For us, the enforcement aspect comes last. But through moral persuasion, through training and teaching we will convert the non-tax compliant organisations and individuals to become tax compliant.

“In the world all over, tax has become a very significant business. We have to think on our feet and come up with new ways and devices to make sure that we increase revenue as well as encourage voluntary tax compliance among taxable individuals and institutions. Sometimes, you might find out that what you expect in terms of theory may not always be what you find in practice. It is your personal relationship and skill that will make a non-tax compliant person or a non-tax compliant organisation pay their tax. We

will always endeavor to do our jobs with a smile on our faces and let everybody understand the reason why they should become tax compliant.

“Again, a lot of us never saw the obligation of paying taxes as necessary. I'm sure a lot of you did not know that Nigeria, a few years ago, had the highest rate of infant mortality for children under five and that caused the death of so many who suffered malaria due to lack of money that will enable the parents buy drugs for the treatment of their children. Now, if we have 16 million potential taxpayers and each of them pays at least N2,500 per year, you can imagine how many lives will be saved and that is the way we should take our job.

“For every tax you collect, there is a tax portion that will go to save a life. You have been given a very delicate and important job, you will have temptations, you will find some people that will try to compromise you, but I plead with you never to be compromised. Sometimes, you will find family members that will want to influence you to take decisions in their favour. Now your job will make you become a preacher, a doctor, and even a businessman because in tax administration you will serve dual roles. I want you to remember that the job you are doing is for the love of your country and the love for humanity.

“Once more, I congratulate all of you and I am indeed happy to see a very mixed crowd from all over the country with different academic backgrounds. In case you have any questions or fears, I want to tell you tax administration is not very difficult as long as you have a good knowledge in mathematics and a little bit of law. So open up your mind and feel free to ask any questions you may have,” the Executive Chairman advised the inductees.

The inductees thanked the Management of the Service for the opportunity to be absorbed into the Service and pledged to contribute positively to the advancement of FIRS in particular and the country as a whole.

,,For every tax you collect, there is a tax portion that will go to save a life. You have been given a very delicate and important job, you will have temptations, you will find some people that will try to compromise you, but I plead with you never to be compromised. Sometimes, you will find family members that will want to influence you to take decisions in their favour. Now your job will make you become a preacher, a doctor, and even a businessman because in tax administration you will serve dual roles.

Fowler on-boards fresh revenue officers

30 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

o fewer than 800 newly recruited

Nstaff have been enrolled into the Federal Inland Revenue Service

(FIRS) workforce. The hiring reinforces and stimulates the Service's increased determination to achieve improved revenue generation for the country.

At an induction exercise, the Executive Chairman, FIRS, Tunde Fowler, while addressing the newly employed officers, explained the significance of taxation to nation building and its pivotal importance in financing government expenditure. Also, he reminded the inductees that taxation is a tool that inexorably leads to a nation's economic growth.

The two day comprehensive induction programme was held at the NAF Officers' Mess and Suites, Abuja on the 6th and 7th of June, 2018. It was organized by FIRS in order to introduce the new employees to the mission, vision, code of ethics and functions of the Service as they became part of the FIRS family.

Fowler, congratulated the newly engaged staff, informing them that their new role was to support the current efforts in advancing revenue collection as mandated by the government. He stated that the main objective of FIRS was basically to fund all three tiers of government (federal, states and local) and urged them to perform their duties optimally.

“Out of over 750,000 that applied only

you have been chosen. I congratulate you on your appointment to FIRS. However, some of you might have applied for this job just because you want a job. Some might have applied based on their interest in taxation while others feel FIRS has a ring to its name or that it is a good place to work. Whatever the reason you applied for, FIRS is a good place to be,” he stated.

He said there were basic elements linked to the FIRS vision which supports the delivery of the Service's mandate in order to help government deliver on its obligations to citizens.

“Government does not fund its own budget. We find ourselves in a situation that mandates us as tax administrators to fund our budgets through taxation. This decision

NEWS

By Ayorinde Aghede

The Executive Chairman, FIRS, Tunde Fowler addressing newly recruited staff at the induction

,,I always tell people that we cannot rely on foreign aid or on donor assistance. The only way to revive this nation's economy is for all of us to contribute our local share in improving revenue collection. Our decision to employ more people with different backgrounds, skills and ideas at the same time is to help FIRS move forward.

31April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

NEWS

was taken at an African Union summit and we have been able to provide about 65 per cent of government revenue through taxation. Furthermore, we also have another mandate pronounced by the Presidency to fund both current and future budgets with non-oil tax revenue.”

Fowler expressed his admiration for certain countries based on their robust, innovative tax administration system. He cited Canada as having one of the best tax administrations in world. Yet it always remains open for improvement. He said that gives Nigeria reassurance and hope for improved tax administration delivery and revenue growth.

“I always tell people that we cannot rely on foreign aid or on donor assistance. The

only way to revive this nation's economy is for all of us to contribute our local share in improving revenue collection. Our decision to employ more people with different backgrounds, skills and ideas at the same time is to help FIRS move forward.

“For us as tax administrators, our job is to ensure that all the businesses and individuals who have jobs pay their taxes promptly because any vision without money remains a dream even if you have a leader endowed with great vision. Remember, our duty is to ensure that these dreams come to pass and that is the major reason we chose you for the job.”

The Executive Chairman stated that the nation had a low-level of tax compliance which requires improvement. He disclosed that in the last one year, FIRS had increased the number of individuals in the tax base from 14 to 19 million and hoped to increase the figure to at least 50 or 60 million. He urged the inductees to show a high sense of commitment and dedication to duty as they resume their duties at various offices across the country.

Fowler went on to say, “I will like to inform you that in terms of strategy, ours is not a strategy of enforcement or quoting the law all the time. We do have a lot of laws that give us enormous powers to close down companies, but the question is: how many companies do we close down and how many people do we arrest? For us, the enforcement aspect comes last. But through moral persuasion, through training and teaching we will convert the non-tax compliant organisations and individuals to become tax compliant.

“In the world all over, tax has become a very significant business. We have to think on our feet and come up with new ways and devices to make sure that we increase revenue as well as encourage voluntary tax compliance among taxable individuals and institutions. Sometimes, you might find out that what you expect in terms of theory may not always be what you find in practice. It is your personal relationship and skill that will make a non-tax compliant person or a non-tax compliant organisation pay their tax. We

will always endeavor to do our jobs with a smile on our faces and let everybody understand the reason why they should become tax compliant.

“Again, a lot of us never saw the obligation of paying taxes as necessary. I'm sure a lot of you did not know that Nigeria, a few years ago, had the highest rate of infant mortality for children under five and that caused the death of so many who suffered malaria due to lack of money that will enable the parents buy drugs for the treatment of their children. Now, if we have 16 million potential taxpayers and each of them pays at least N2,500 per year, you can imagine how many lives will be saved and that is the way we should take our job.

“For every tax you collect, there is a tax portion that will go to save a life. You have been given a very delicate and important job, you will have temptations, you will find some people that will try to compromise you, but I plead with you never to be compromised. Sometimes, you will find family members that will want to influence you to take decisions in their favour. Now your job will make you become a preacher, a doctor, and even a businessman because in tax administration you will serve dual roles. I want you to remember that the job you are doing is for the love of your country and the love for humanity.

“Once more, I congratulate all of you and I am indeed happy to see a very mixed crowd from all over the country with different academic backgrounds. In case you have any questions or fears, I want to tell you tax administration is not very difficult as long as you have a good knowledge in mathematics and a little bit of law. So open up your mind and feel free to ask any questions you may have,” the Executive Chairman advised the inductees.

The inductees thanked the Management of the Service for the opportunity to be absorbed into the Service and pledged to contribute positively to the advancement of FIRS in particular and the country as a whole.

,,For every tax you collect, there is a tax portion that will go to save a life. You have been given a very delicate and important job, you will have temptations, you will find some people that will try to compromise you, but I plead with you never to be compromised. Sometimes, you will find family members that will want to influence you to take decisions in their favour. Now your job will make you become a preacher, a doctor, and even a businessman because in tax administration you will serve dual roles.

Fowler on-boards fresh revenue officers

s the Federal Inland Revenue

AService (FIRS) in its continued effort seeks measures to

expand the revenue base, staff have been enjoined to make productive contributions in achieving the Service's target.

The Coordinating-Director, Support Services Group, Peter Hena in a welcome address at the induction ceremony conducted for newly employed staff of the Service, stated that FIRS placed a lot of emphasis on individuals and group performance which served as an assessment tool to evaluate employee performance. He therefore urged the workforce to develop a team spirit in ensuring delivery of FIRS revenue mandate.

“I am glad to inform you that the Service rewards staff through incentive payments of bonuses for

outstanding performance. It is worthy to note that every individual performance contribution counts in the overall performance of the Service. Management expects high level of productivity and efficient utilization of resources from individual staff targets to overall revenue target as set by the Federal Government. You will be periodically evaluated by your supervisors as individuals, while Planning, Reporting and Statistics Department evaluates the groups and offices performance. The Service has engaged you in the belief that you will add value to our present widely acknowledged achievement. Your personal effectiveness is key towards increased productivity and value addition to the system,” he said.

He advised the employees to live the core values of the Service by making valued inputs that will yield

great revenue results.“FIRS engaged you in the belief

that you will add value to our present widely acknowledged achievement. Your personal effectiveness is key towards increased productivity and value addition to the system. I believe the knowledge and skills you will acquire in this induction will assist you to perform your duties and deliver on our mandate. Please make use of this opportunity to ensure that you begin your career on a positive way.”

Hena said one of the major roles played by the Support Services Group is to provide support services to FIRS’ core operational departments for the attainment of the organizational goal of maximizing revenue collection for effective economic growth and ensuring that all sources of funding are effectively explored for efficient service delivery.

By Ayorinde Aghede

“Your hardwork will determine your reward” -Peter Hena

The Coordinating Director, Suppot Services Group, Peter Hena

,,FIRS engaged you in the belief that you will add value to our present widely acknowledged achievement. Your personal effectiveness is key towards increased productivity and value addition to the system. I believe the knowledge and skills you will acquire in this induction will assist you to perform your duties and deliver on our mandate. Please make use of this opportunity to ensure that you begin your career on a positive way.

he Coordinating-Director, Domestic

TTaxes Group, and Special Advisor to the Executive Chairman, FIRS,

Abiodun Aina has called on newly employed Federal Inland Revenue Service (FIRS) staff to embrace work-life principles that will yield a fulfilling work experience and give them a well-balanced life.

Aina gave this charge while delivering a presentation to FIRS inductees at the NAF Officers' Mess and Suites, Abuja.

He stated that there were certain values that create a positive perception of employees which include punctuality, good character conduct, decency and respect which staff must strive to imbibe.

Aina advised that staff must seek ways to improve themselves in order to deliver FIRS goals. In addition, he explained that the role of the Domestic Taxes Group in FIRS is to manage the taxpayer population and their compliance with tax laws in accordance with the FIRS Establishment Act.

“The mandate of the Domestic Taxes Group (DTG) is to assess and collect taxes on behalf of the Service, achieve revenue performance targets as set by Government and the FIRS as well as institute arrangements to monitor and report on achievements against revenue targets and performance standards.

The CD/DTG also ensures effective execution of all tax administration processes which comprise registration, intelligence, returns and payment processing, filing, taxpayer services, and accounting on the field. The group, he said institutes processes to ensure that policy and procedure guidelines are adhered to by line staff and ensures the consistency of service delivery. “Furthermore, DTG refers cases for investigation and prosecution as well as escalates legal interpretational issues to headquarters in accordance with established guidelines.”

While speaking on the overview of DTG, the Coordinating Director urged the inductees to endeavor to have their efforts complement Management decisions to improve revenue.

“As you are inducted into the Service today, I urge you to reflect on the importance of your appointment and what you can do to contribute meaningfully to the process. FIRS has a vital role to play in our national development through the provision of revenue for government projects and programmes. Your commitment and dedication to the organization and the country is key to achieving this noble objective.

“Again, I implore you to be men and women of integrity because the job you have been offered requires knowledge.

FIRS is a highly structured organisation with well-organised departments, functions and abilities. As you are inducted today, I encourage you to contribute meaningfully to the growth of the Service because your commitment and dedication to the FIRS is key to the development of the country.

“Therefore, you must be committed to self-development, you must continuously improve on yourself and one of the best ways to do so is to build up your reading skills; you must study the Value Added Tax (VAT) Act because it is one of the tax types we study less and ensure that you visit our FIRS website regularly.” he advised.

Other presentations were delivered to the newly recruited staff to give them an understanding of the organisational structure, vision, mission, core values, code of ethics, and human resources policies and processes. They include: 'Overview of Support Services Group (SSG)' by the Coordinating-Director, SSG, Peter Hena; 'Human Resource Policies and Processes' by Director, Human Capital Management and Development Department, Victor Ekundayo; 'Overview of the Federal Engagement and Enlightenment Tax Teams (FEETT)' by National Coordinator, Kunle Oseni, and 'Role of Compliance Management in FIRS' by Head, Compliance Management Unit, Ozavize Winful.

Abiodun Aina inspires staff on work-life success tips

By Ayorinde Aghede

The Coordinating Director, Domestic Taxes Group and Special Advisor to the Executive Chairman, Abiodun Aina

NEWS

32 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

NEWS

33April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

Therefore, you must be committed to self-development, you must continuously improve on yourself and one of the best ways to do so is to build up your reading skills; you must study the Value Added Tax (VAT) Act because it is one of the tax types we study less and ensure that you visit our FIRS website regularly.

,,

s the Federal Inland Revenue

AService (FIRS) in its continued effort seeks measures to

expand the revenue base, staff have been enjoined to make productive contributions in achieving the Service's target.

The Coordinating-Director, Support Services Group, Peter Hena in a welcome address at the induction ceremony conducted for newly employed staff of the Service, stated that FIRS placed a lot of emphasis on individuals and group performance which served as an assessment tool to evaluate employee performance. He therefore urged the workforce to develop a team spirit in ensuring delivery of FIRS revenue mandate.

“I am glad to inform you that the Service rewards staff through incentive payments of bonuses for

outstanding performance. It is worthy to note that every individual performance contribution counts in the overall performance of the Service. Management expects high level of productivity and efficient utilization of resources from individual staff targets to overall revenue target as set by the Federal Government. You will be periodically evaluated by your supervisors as individuals, while Planning, Reporting and Statistics Department evaluates the groups and offices performance. The Service has engaged you in the belief that you will add value to our present widely acknowledged achievement. Your personal effectiveness is key towards increased productivity and value addition to the system,” he said.

He advised the employees to live the core values of the Service by making valued inputs that will yield

great revenue results.“FIRS engaged you in the belief

that you will add value to our present widely acknowledged achievement. Your personal effectiveness is key towards increased productivity and value addition to the system. I believe the knowledge and skills you will acquire in this induction will assist you to perform your duties and deliver on our mandate. Please make use of this opportunity to ensure that you begin your career on a positive way.”

Hena said one of the major roles played by the Support Services Group is to provide support services to FIRS’ core operational departments for the attainment of the organizational goal of maximizing revenue collection for effective economic growth and ensuring that all sources of funding are effectively explored for efficient service delivery.

By Ayorinde Aghede

“Your hardwork will determine your reward” -Peter Hena

The Coordinating Director, Suppot Services Group, Peter Hena

,,FIRS engaged you in the belief that you will add value to our present widely acknowledged achievement. Your personal effectiveness is key towards increased productivity and value addition to the system. I believe the knowledge and skills you will acquire in this induction will assist you to perform your duties and deliver on our mandate. Please make use of this opportunity to ensure that you begin your career on a positive way.

he Coordinating-Director, Domestic

TTaxes Group, and Special Advisor to the Executive Chairman, FIRS,

Abiodun Aina has called on newly employed Federal Inland Revenue Service (FIRS) staff to embrace work-life principles that will yield a fulfilling work experience and give them a well-balanced life.

Aina gave this charge while delivering a presentation to FIRS inductees at the NAF Officers' Mess and Suites, Abuja.

He stated that there were certain values that create a positive perception of employees which include punctuality, good character conduct, decency and respect which staff must strive to imbibe.

Aina advised that staff must seek ways to improve themselves in order to deliver FIRS goals. In addition, he explained that the role of the Domestic Taxes Group in FIRS is to manage the taxpayer population and their compliance with tax laws in accordance with the FIRS Establishment Act.

“The mandate of the Domestic Taxes Group (DTG) is to assess and collect taxes on behalf of the Service, achieve revenue performance targets as set by Government and the FIRS as well as institute arrangements to monitor and report on achievements against revenue targets and performance standards.

The CD/DTG also ensures effective execution of all tax administration processes which comprise registration, intelligence, returns and payment processing, filing, taxpayer services, and accounting on the field. The group, he said institutes processes to ensure that policy and procedure guidelines are adhered to by line staff and ensures the consistency of service delivery. “Furthermore, DTG refers cases for investigation and prosecution as well as escalates legal interpretational issues to headquarters in accordance with established guidelines.”

While speaking on the overview of DTG, the Coordinating Director urged the inductees to endeavor to have their efforts complement Management decisions to improve revenue.

“As you are inducted into the Service today, I urge you to reflect on the importance of your appointment and what you can do to contribute meaningfully to the process. FIRS has a vital role to play in our national development through the provision of revenue for government projects and programmes. Your commitment and dedication to the organization and the country is key to achieving this noble objective.

“Again, I implore you to be men and women of integrity because the job you have been offered requires knowledge.

FIRS is a highly structured organisation with well-organised departments, functions and abilities. As you are inducted today, I encourage you to contribute meaningfully to the growth of the Service because your commitment and dedication to the FIRS is key to the development of the country.

“Therefore, you must be committed to self-development, you must continuously improve on yourself and one of the best ways to do so is to build up your reading skills; you must study the Value Added Tax (VAT) Act because it is one of the tax types we study less and ensure that you visit our FIRS website regularly.” he advised.

Other presentations were delivered to the newly recruited staff to give them an understanding of the organisational structure, vision, mission, core values, code of ethics, and human resources policies and processes. They include: 'Overview of Support Services Group (SSG)' by the Coordinating-Director, SSG, Peter Hena; 'Human Resource Policies and Processes' by Director, Human Capital Management and Development Department, Victor Ekundayo; 'Overview of the Federal Engagement and Enlightenment Tax Teams (FEETT)' by National Coordinator, Kunle Oseni, and 'Role of Compliance Management in FIRS' by Head, Compliance Management Unit, Ozavize Winful.

Abiodun Aina inspires staff on work-life success tips

By Ayorinde Aghede

The Coordinating Director, Domestic Taxes Group and Special Advisor to the Executive Chairman, Abiodun Aina

NEWS

32 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

NEWS

33April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

Therefore, you must be committed to self-development, you must continuously improve on yourself and one of the best ways to do so is to build up your reading skills; you must study the Value Added Tax (VAT) Act because it is one of the tax types we study less and ensure that you visit our FIRS website regularly.

,,

NEWS

tht the 7 Professional Summit of

Athe Association of Professional Bodies of Nigeria (APBN), the

Executive Chairman, Federal Inland Revenue Service (FIRS), Tunde Fowler said that FIRS will forever be ready to partner with any organization that will improve the economy of the country.

The summit which has a theme “Private Sector Participation as a Panacea for Sustainable Growth and Development”, is to encourage the private sector to establish businesses which are majorly aimed at job creation as well as developing the nation's economy. The public sector, however, should improve on economic and infrastructural development so as to

foster growth in the private sector.Fowler who was represented by the

Coordinating Director, Domestic Taxes Group, Abiodun Aina emphasized on the importance of tax to the growth of the economy as a county cannot function without adequate funding. While making a presentation on “The Role of the Private Sector in Promoting Tax Management as a tool of National Development,” Aina said, “Taxation is the life blood of the economy. Our natural resources have failed and cannot be relied upon.” He urged business owners and members of professional bodies to be more tax compliant.

The keynote speaker, Prof. Akpan Epo appealed that taxes should not be a burden in order not to discourage the

citizens from setting up businesses. He also stressed the importance of professionals holding government offices to attend the subsequent APBN summits so that they can communicate the grievances of the various associations to the government.

President of Chartered Institute of Taxation of Nigeria, Olateju Abiola Somorin applauded the Executive Chairman, FIRS for the wonderful deployment of the 6 e-Solutions. She further implored tax administrators to uphold their mandate and seek the necessary amendments to the tax laws as it is the trend worldwide. She also said there is need for the APBN to engage in policy making and to form a pressure group to interface with the government .

“FIRS will partner with ready organisations on economic growth” – Fowler

By Haneefah Abubakar

The CD, DTG and SA,ECFIRS, Abiodun Aina addressing participants at the APBN summit

Taxation is the life blood of the economy. Our natural resources have failed and cannot be relied upon. I urge business owners and members of professional bodies to be more tax compliant.

,,

34 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

NEWS

he Federal Inland Revenue Service

T(FIRS) and Caleb University have engaged in a robust partnership

targeted towards fostering high capacity enhancement in the FIRS workforce.

Following the approval by the National Universities Commission to establish the university in 2007, the institution gained accreditation to run programmes such as B.Sc. (Hons.) Taxation, MBA (Taxation), and MSc Accounting (Taxation) among others.

The Executive Chairman, FIRS, Tunde Fowler while addressing the Vice-Chancellor of the university during a courtesy visit to Revenue House, Abuja, said that apart from the professionalism and educational orientation of FIRS staff, Management sought to reorient staff in a manner that will sustain a positive relationship among institutions and practitioners.

“As you are all aware, the mandate of FIRS is to fund current and subsequent budgets of the three tiers of government. Taxation is all about facts

and law, but to tell you the honest truth, if there is no education, there will neither be tax or law. So we are always delighted to have people like you from the higher tier of learning to offer us certain services that will impact positively on our services. We believe that your visit to FIRS will be rewarding and help us find a common ground for improvement,” he remarked.

The Executive Chairman noted that beyond providing training to improve staff functions, any training attended by staff should enrich their knowledge base and understanding of their core job functions, hence, staff must be recognized as the most valued asset and developed in the best possible manner.

The Vice-Chancellor, Professor Ayandiji Aina, in his remarks mentioned that the institution remained conscious of a future Nigeria without total dependence on oil revenues in its strategic launch into taxation programme to ensure partnership with FIRS in order to develop critical manpower in this sector.

He congratulated the Executive Chairman on several laudable initiatives

adopted by the Service to shore up revenue so as to enable government fulfil its obligations to the citizenry.

“We are impressed at the strategies and the reforms of the FIRS in the last three years to block tax leakages and expand tax revenue collection which is gradually paying off for the Service, particularly non-oil taxes. We are also aware of FIRS' efforts in successfully implementing a waiver of interest and penalty to promote voluntary compliance and increase tax revenue yield and we cannot but continue to wish you resounding success as you pilot the arduous task of tax revenue collection in Nigeria.”

Professor Aina added that the institution's valued proposition is to collaborate with FIRS towards empowering its human resources through its accredited programmes.

The Caleb University delegation included the pioneering Head, Taxation Department of the institution – Prof. Teju Somorin, Dean of the Post Graduate College – Prof. Adesegun Ajibola, Bursar – Abubakar Adesina and Public Relations Officer, Ambassador Otobo Elvis.

By Ayorinde Aghede

FIRS, Caleb University partner on capacity development

The Caleb University delegation included the pioneering Head, Taxation Department of the institution– Prof. Teju Somorin, Dean of the Post Graduate College – Prof. Adesegun Ajibola, Bursar – Abubakar Adesina and Public Relations Officer, Ambassador Otobo Elvis.

,,

35April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

NEWS

tht the 7 Professional Summit of

Athe Association of Professional Bodies of Nigeria (APBN), the

Executive Chairman, Federal Inland Revenue Service (FIRS), Tunde Fowler said that FIRS will forever be ready to partner with any organization that will improve the economy of the country.

The summit which has a theme “Private Sector Participation as a Panacea for Sustainable Growth and Development”, is to encourage the private sector to establish businesses which are majorly aimed at job creation as well as developing the nation's economy. The public sector, however, should improve on economic and infrastructural development so as to

foster growth in the private sector.Fowler who was represented by the

Coordinating Director, Domestic Taxes Group, Abiodun Aina emphasized on the importance of tax to the growth of the economy as a county cannot function without adequate funding. While making a presentation on “The Role of the Private Sector in Promoting Tax Management as a tool of National Development,” Aina said, “Taxation is the life blood of the economy. Our natural resources have failed and cannot be relied upon.” He urged business owners and members of professional bodies to be more tax compliant.

The keynote speaker, Prof. Akpan Epo appealed that taxes should not be a burden in order not to discourage the

citizens from setting up businesses. He also stressed the importance of professionals holding government offices to attend the subsequent APBN summits so that they can communicate the grievances of the various associations to the government.

President of Chartered Institute of Taxation of Nigeria, Olateju Abiola Somorin applauded the Executive Chairman, FIRS for the wonderful deployment of the 6 e-Solutions. She further implored tax administrators to uphold their mandate and seek the necessary amendments to the tax laws as it is the trend worldwide. She also said there is need for the APBN to engage in policy making and to form a pressure group to interface with the government .

“FIRS will partner with ready organisations on economic growth” – Fowler

By Haneefah Abubakar

The CD, DTG and SA,ECFIRS, Abiodun Aina addressing participants at the APBN summit

Taxation is the life blood of the economy. Our natural resources have failed and cannot be relied upon. I urge business owners and members of professional bodies to be more tax compliant.

,,

34 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

NEWS

he Federal Inland Revenue Service

T(FIRS) and Caleb University have engaged in a robust partnership

targeted towards fostering high capacity enhancement in the FIRS workforce.

Following the approval by the National Universities Commission to establish the university in 2007, the institution gained accreditation to run programmes such as B.Sc. (Hons.) Taxation, MBA (Taxation), and MSc Accounting (Taxation) among others.

The Executive Chairman, FIRS, Tunde Fowler while addressing the Vice-Chancellor of the university during a courtesy visit to Revenue House, Abuja, said that apart from the professionalism and educational orientation of FIRS staff, Management sought to reorient staff in a manner that will sustain a positive relationship among institutions and practitioners.

“As you are all aware, the mandate of FIRS is to fund current and subsequent budgets of the three tiers of government. Taxation is all about facts

and law, but to tell you the honest truth, if there is no education, there will neither be tax or law. So we are always delighted to have people like you from the higher tier of learning to offer us certain services that will impact positively on our services. We believe that your visit to FIRS will be rewarding and help us find a common ground for improvement,” he remarked.

The Executive Chairman noted that beyond providing training to improve staff functions, any training attended by staff should enrich their knowledge base and understanding of their core job functions, hence, staff must be recognized as the most valued asset and developed in the best possible manner.

The Vice-Chancellor, Professor Ayandiji Aina, in his remarks mentioned that the institution remained conscious of a future Nigeria without total dependence on oil revenues in its strategic launch into taxation programme to ensure partnership with FIRS in order to develop critical manpower in this sector.

He congratulated the Executive Chairman on several laudable initiatives

adopted by the Service to shore up revenue so as to enable government fulfil its obligations to the citizenry.

“We are impressed at the strategies and the reforms of the FIRS in the last three years to block tax leakages and expand tax revenue collection which is gradually paying off for the Service, particularly non-oil taxes. We are also aware of FIRS' efforts in successfully implementing a waiver of interest and penalty to promote voluntary compliance and increase tax revenue yield and we cannot but continue to wish you resounding success as you pilot the arduous task of tax revenue collection in Nigeria.”

Professor Aina added that the institution's valued proposition is to collaborate with FIRS towards empowering its human resources through its accredited programmes.

The Caleb University delegation included the pioneering Head, Taxation Department of the institution – Prof. Teju Somorin, Dean of the Post Graduate College – Prof. Adesegun Ajibola, Bursar – Abubakar Adesina and Public Relations Officer, Ambassador Otobo Elvis.

By Ayorinde Aghede

FIRS, Caleb University partner on capacity development

The Caleb University delegation included the pioneering Head, Taxation Department of the institution– Prof. Teju Somorin, Dean of the Post Graduate College – Prof. Adesegun Ajibola, Bursar – Abubakar Adesina and Public Relations Officer, Ambassador Otobo Elvis.

,,

35April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

NEWS

etailed audit of Ministries,

Ddepartments and Agencies (MDAs) of both federal and state

governments formed part of the focus of sttax administrators at the 141 meeting

of the Joint Tax Board (JTB), held at Enugu, the Enugu state capital,

The audit will establish tax liabilities owed by state and federal agencies to reconcile accounts and deduct payment of outstanding tax liabilities at source.

Issues of financial and administrative autonomy, reconciliation of the Federal Account Allocation Committee, and support to tax authorities were also part of the discussions at the meeting declared open by Governor Ifeanyi Ugwuanyi of Enugu state.

At the opening, Ugwuanyi urged the members to resolve issues affecting increasing flows of internally generated

revenue at the state levels and the need to deepen tax administration across board.

The governor, who welcomed participants to the state, said his administration, in realizing the need to reduce its dependence on the dwindling statutory receipts from the Federation Account, embarked on the reform of public finances in the state to align with developmental priorities and realities.

st“I understand that this the 141 meeting of the JTB and in my view, it couldn't have fallen at a better time than now, when the wind of disagreements over the sharing of the proceeds of accrual into the Federation Account, the federating units of the country are increasingly looking into secondary sources of revenue with which government can function pending the resolution of such disputes.

“At the inception of our administration in Enugu State, we articulated a four-point developmental agenda designed to transform the socio-

economic condition of the people of Enugu State. The agenda was based on the key areas of employment generation, social services, good governance, social security, justice and massive rural development,” he said

He said the state government also repositioned the state's Internal Revenue Service through the appointment of a board of seasoned professionals, establishment of new revenue courts and enactment of the Land Use Assessment Appeal Tribunal Law in order to meet the required standards.

Ugwuanyi added, “We are glad to report that these measures have made a tremendous impact on our revenue streams, enabling our internally generated revenue (IGR) to peak at N22 billion last year in contrast to the N14 billion we collected in the whole of the 2016 fiscal year.”

The governor appealed to the JTB Chairman to intervene on the over N18 billion debt in back duty taxes

States IRS need administrative,financial autonomy -JTB

- Fowler commends Gov. Ugwuanyi on tax regimeBy Mike Ikosin

The Executive Governor of Enugu State, Lawrence Ifeanyi Ugwuanyi, the Executive Chairman and the Secretary, JTB at the 141st meeting of JTB in Enugu

Ugwuanyi added, “We are glad to report that these measures have made a tremendous impact on our revenue streams, enabling our internally generated revenue (IGR) to peak at N22 billion last year in contrast to the N14 billion we collected in the whole of the 2016 fiscal year.”

,,

36 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

NEWS

collectively owed the Enugu State government by federal institutions and agencies.

The Chairman of the JTB and Executive Chairman, Federal Inland Revenue Service (FIRS), Tunde Fowler, commended Ugwuanyi for putting in

place a proficient and “unparalleled” tax regime, which has ensured that the state exceeded the 15 percent tax-to-GDP revenue benchmark suggested by the United Nations for the funding of budgets.

Fowler also applauded the governor

for the unprecedented growth in the IGR of Enugu State as well as the judicious utilisation of the said funds for the rapid development of the state.

Fowler, however, noted that there was the need for all tax authorities in the country to embrace Information and Communication Technology (ICT) and its rapid deployment in order to enhance tax revenue collection.

“With the business operations of multinationals and high net-worth individuals, e-commerce and the volume of cross-border financial transactions, increasing sophistication of tax evasion and aggressive avoidance practices, there is increasing risk of government tax revenue being undiscovered,” he said.

He added that, “Under the current realities, it is imperative that tax administration in Nigeria adapt to these emerging trends, not only to block the existing opportunities available to tax evaders, but to ensure that the revenue due government actually gets to its coffers.”

Fowler noted that while tax revenue collection at the federal level was increasingly being automated, that could not be said for state and local governments in the country. He said that for technology to have the desired effect in the nation's tax administration system, all revenue generating agencies needed to be on an 'even keel'.

Fowler explained, “With the JTB initiative of consolidating the nation's taxpayers database reaching its conclusive stages and the country being a signatory to the Multilateral Competent Authority Agreement (MCAA) which will trigger automatic exchange of information among treaty partners, with the first exchanges scheduled to commerce in September, 2019, it has become even more significant that ICT processes and procedures are adopted by states to strengthen the capacity to access and utilize taxpayers' data, most of which are expected to be received and processed electronically. This will entail making critical investment in physical infrastructure, ICT software and hardware and the human capacity that will drive the process.”

Earlier, the Secretary of JTB, Oseni Elamah (mni), noted that the tax authorities needed administrative, financial and judicial autonomy to effectively go about the business of revenue collection.

“As part of efforts geared towards improving the capacity for enhanced revenue generation in the country, the JTB has commenced a number of initiatives. These include capacity building for States Internal Revenue Services to enhance the individual service delivery of various categories of personnel, and joint states IRS and

,,With the JTB initiative of consolidating the nation's taxpayers database reaching its conclusive stages and the country being a signatory to the Multilateral Competent Authority Agreement (MCAA) which will trigger automatic exchange of information among treaty partners, with the first exchanges scheduled to commerce in September, 2019, it has become even more significant that ICT processes and procedures are adopted by states to strengthen the capacity to access and utilize taxpayers' data, most of which are expected to be received and processed electronically. This will entail making critical investment in physical infrastructure, ICT software and hardware and the human capacity that will drive the process.

The Executive Chairman speaking at the 141st meeting of the JTB

37April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

NEWS

etailed audit of Ministries,

Ddepartments and Agencies (MDAs) of both federal and state

governments formed part of the focus of sttax administrators at the 141 meeting

of the Joint Tax Board (JTB), held at Enugu, the Enugu state capital,

The audit will establish tax liabilities owed by state and federal agencies to reconcile accounts and deduct payment of outstanding tax liabilities at source.

Issues of financial and administrative autonomy, reconciliation of the Federal Account Allocation Committee, and support to tax authorities were also part of the discussions at the meeting declared open by Governor Ifeanyi Ugwuanyi of Enugu state.

At the opening, Ugwuanyi urged the members to resolve issues affecting increasing flows of internally generated

revenue at the state levels and the need to deepen tax administration across board.

The governor, who welcomed participants to the state, said his administration, in realizing the need to reduce its dependence on the dwindling statutory receipts from the Federation Account, embarked on the reform of public finances in the state to align with developmental priorities and realities.

st“I understand that this the 141 meeting of the JTB and in my view, it couldn't have fallen at a better time than now, when the wind of disagreements over the sharing of the proceeds of accrual into the Federation Account, the federating units of the country are increasingly looking into secondary sources of revenue with which government can function pending the resolution of such disputes.

“At the inception of our administration in Enugu State, we articulated a four-point developmental agenda designed to transform the socio-

economic condition of the people of Enugu State. The agenda was based on the key areas of employment generation, social services, good governance, social security, justice and massive rural development,” he said

He said the state government also repositioned the state's Internal Revenue Service through the appointment of a board of seasoned professionals, establishment of new revenue courts and enactment of the Land Use Assessment Appeal Tribunal Law in order to meet the required standards.

Ugwuanyi added, “We are glad to report that these measures have made a tremendous impact on our revenue streams, enabling our internally generated revenue (IGR) to peak at N22 billion last year in contrast to the N14 billion we collected in the whole of the 2016 fiscal year.”

The governor appealed to the JTB Chairman to intervene on the over N18 billion debt in back duty taxes

States IRS need administrative,financial autonomy -JTB

- Fowler commends Gov. Ugwuanyi on tax regimeBy Mike Ikosin

The Executive Governor of Enugu State, Lawrence Ifeanyi Ugwuanyi, the Executive Chairman and the Secretary, JTB at the 141st meeting of JTB in Enugu

Ugwuanyi added, “We are glad to report that these measures have made a tremendous impact on our revenue streams, enabling our internally generated revenue (IGR) to peak at N22 billion last year in contrast to the N14 billion we collected in the whole of the 2016 fiscal year.”

,,

36 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

NEWS

collectively owed the Enugu State government by federal institutions and agencies.

The Chairman of the JTB and Executive Chairman, Federal Inland Revenue Service (FIRS), Tunde Fowler, commended Ugwuanyi for putting in

place a proficient and “unparalleled” tax regime, which has ensured that the state exceeded the 15 percent tax-to-GDP revenue benchmark suggested by the United Nations for the funding of budgets.

Fowler also applauded the governor

for the unprecedented growth in the IGR of Enugu State as well as the judicious utilisation of the said funds for the rapid development of the state.

Fowler, however, noted that there was the need for all tax authorities in the country to embrace Information and Communication Technology (ICT) and its rapid deployment in order to enhance tax revenue collection.

“With the business operations of multinationals and high net-worth individuals, e-commerce and the volume of cross-border financial transactions, increasing sophistication of tax evasion and aggressive avoidance practices, there is increasing risk of government tax revenue being undiscovered,” he said.

He added that, “Under the current realities, it is imperative that tax administration in Nigeria adapt to these emerging trends, not only to block the existing opportunities available to tax evaders, but to ensure that the revenue due government actually gets to its coffers.”

Fowler noted that while tax revenue collection at the federal level was increasingly being automated, that could not be said for state and local governments in the country. He said that for technology to have the desired effect in the nation's tax administration system, all revenue generating agencies needed to be on an 'even keel'.

Fowler explained, “With the JTB initiative of consolidating the nation's taxpayers database reaching its conclusive stages and the country being a signatory to the Multilateral Competent Authority Agreement (MCAA) which will trigger automatic exchange of information among treaty partners, with the first exchanges scheduled to commerce in September, 2019, it has become even more significant that ICT processes and procedures are adopted by states to strengthen the capacity to access and utilize taxpayers' data, most of which are expected to be received and processed electronically. This will entail making critical investment in physical infrastructure, ICT software and hardware and the human capacity that will drive the process.”

Earlier, the Secretary of JTB, Oseni Elamah (mni), noted that the tax authorities needed administrative, financial and judicial autonomy to effectively go about the business of revenue collection.

“As part of efforts geared towards improving the capacity for enhanced revenue generation in the country, the JTB has commenced a number of initiatives. These include capacity building for States Internal Revenue Services to enhance the individual service delivery of various categories of personnel, and joint states IRS and

,,With the JTB initiative of consolidating the nation's taxpayers database reaching its conclusive stages and the country being a signatory to the Multilateral Competent Authority Agreement (MCAA) which will trigger automatic exchange of information among treaty partners, with the first exchanges scheduled to commerce in September, 2019, it has become even more significant that ICT processes and procedures are adopted by states to strengthen the capacity to access and utilize taxpayers' data, most of which are expected to be received and processed electronically. This will entail making critical investment in physical infrastructure, ICT software and hardware and the human capacity that will drive the process.

The Executive Chairman speaking at the 141st meeting of the JTB

37April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

NEWS

FIRS tax audit exercises that will expand the purview of opportunities while providing a level of professionalism to derive optimal outcomes, among others.

“Most importantly, the JTB is currently on the verge of concluding the consolidation of the nation's taxpayer database.

“Collaboration with stakeholders such as the Nigerian Inter-Bank Settlement System the Corporate Affairs Commission and others, has reached advanced stages and the migration of taxpayers into a consolidated database being hosted on the Microsoft Cloud Infrastructure.”

Elamah said it was imperative for all revenue generating agencies to key into the ICT initiatives with the provision of critical infrastructure as well as adequate training to ensure that competent personnel were ICT compliant.

The meeting resolved on the need for state governors to display adequate political will to support the process of tax administration and grant administrative and financial autonomy to the state boards to enhance revenue collection.

The body stressed the need for tax authorities to automate their tax administration in line with global best

practices so as to take advantage of the newly consolidated National Taxpayers' Database for effective exchange of information among others.

The JTB is the umbrella body of all the tax authorities in the country. JTB holds a quarterly meeting to share information and experiences in order to

deepen tax administration, enhance voluntary compliance and increase tax revenue collection.

The theme for the quarter was entitled, “Leveraging on ICT for Efficient Tax Administration and Revenue Enhancement: Focusing on States Internal Revenue Services”.

States IRS need administrative, financial autonomy -JTB

Statistical Brief on Enugu State IGR Performance

,,while tax revenue collection at the federal level was increasingly being automated, that could not be said for state and local governments in the country. He said that for technology to have the desired effect in the nation's tax administration system, all revenue generating agencies needed to be on an 'even keel.

38 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

NEWS

he Federal Inland Revenue Service

T(FIRS), has emerged winner of the Social Media Excellence Award

(2018), organized the Nigeria Social Media Summit (NSMS) for being the Best Public Service Social Media Operator in the country.

The award, according to the NSMS, is in recognition of the social media innovations implemented by FIRS in creating strong content, engaging in robust conversation, and building a community for its social media profile that helped to secure a strong brand for the Service.

The Executive Chairman, FIRS, Tunde Fowler who was represented by Special Adviser ICT, Wale Shonekan highlighted that the Service had embarked on various initiatives that enhanced its constructive social media profile and boosted its brand awareness.

According to NSMS, the rapid social media progression and internet coverage recorded by FIRS is meant to serve as a hub in profiling the tax agency's services

and social media population towards spotlighting purposeful approaches in FIRS tax reforms and other engagements.

Speaking during a panel discussion on ways to use social media data to make marketing smarter, Shonekan highlighted the role of taxation in maintaining sustainable development in the country.

He said, “FIRS is not out to kill or ruin businesses; we are simply creating a fair working environment through our e-innovations to provide the necessary awareness and to make our tax processes and procedures more simplified right from the point of registration down to payment, which has been one of our most techy apps in place. More so, this has helped us to minimise blockages within the tax system which engages the right kind of paradigm on citizens' expectations as tax paying individuals.”

Shonekan added that other strategies adopted to engage youth entrepreneurs in FIRS include regular tax

education and awareness activities through the Federal Engagement and Enlightenment Tax Teams (FEETT) and other initiatives such as the e-solutions to achieve optimum tax performance.

The Special Adviser urged participants to take advantage of the various social media platforms available to build a positive voice for the country, especially as it relates to corporate governance in order to secure more robust business interaction, expectation as well as projection.

The event which held at the Transcorp Hilton Hotel in Abuja, was the first edition attended by an extensive network of people which included corporate executives, social media practitioners, brand managers, journalists, entrepreneurs, artists, students and bloggers from various industries to discuss emerging trends in Nigeria's business, educational, and political sectors to improve growth and understanding of the role of social media as well as to serve as an effective tool for mobilizing people for a positive change in the society.

FIRS wins NSMS MediaExcellence Award

By Ayorinde Aghede

SA, ICT, Wale Shonekan and the DG, NAPTIP, Dame Julie Okah-Donli during a panel discussion at the NSMS summit

39April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

NEWS

FIRS tax audit exercises that will expand the purview of opportunities while providing a level of professionalism to derive optimal outcomes, among others.

“Most importantly, the JTB is currently on the verge of concluding the consolidation of the nation's taxpayer database.

“Collaboration with stakeholders such as the Nigerian Inter-Bank Settlement System the Corporate Affairs Commission and others, has reached advanced stages and the migration of taxpayers into a consolidated database being hosted on the Microsoft Cloud Infrastructure.”

Elamah said it was imperative for all revenue generating agencies to key into the ICT initiatives with the provision of critical infrastructure as well as adequate training to ensure that competent personnel were ICT compliant.

The meeting resolved on the need for state governors to display adequate political will to support the process of tax administration and grant administrative and financial autonomy to the state boards to enhance revenue collection.

The body stressed the need for tax authorities to automate their tax administration in line with global best

practices so as to take advantage of the newly consolidated National Taxpayers' Database for effective exchange of information among others.

The JTB is the umbrella body of all the tax authorities in the country. JTB holds a quarterly meeting to share information and experiences in order to

deepen tax administration, enhance voluntary compliance and increase tax revenue collection.

The theme for the quarter was entitled, “Leveraging on ICT for Efficient Tax Administration and Revenue Enhancement: Focusing on States Internal Revenue Services”.

States IRS need administrative, financial autonomy -JTB

Statistical Brief on Enugu State IGR Performance

,,while tax revenue collection at the federal level was increasingly being automated, that could not be said for state and local governments in the country. He said that for technology to have the desired effect in the nation's tax administration system, all revenue generating agencies needed to be on an 'even keel.

38 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

NEWS

he Federal Inland Revenue Service

T(FIRS), has emerged winner of the Social Media Excellence Award

(2018), organized the Nigeria Social Media Summit (NSMS) for being the Best Public Service Social Media Operator in the country.

The award, according to the NSMS, is in recognition of the social media innovations implemented by FIRS in creating strong content, engaging in robust conversation, and building a community for its social media profile that helped to secure a strong brand for the Service.

The Executive Chairman, FIRS, Tunde Fowler who was represented by Special Adviser ICT, Wale Shonekan highlighted that the Service had embarked on various initiatives that enhanced its constructive social media profile and boosted its brand awareness.

According to NSMS, the rapid social media progression and internet coverage recorded by FIRS is meant to serve as a hub in profiling the tax agency's services

and social media population towards spotlighting purposeful approaches in FIRS tax reforms and other engagements.

Speaking during a panel discussion on ways to use social media data to make marketing smarter, Shonekan highlighted the role of taxation in maintaining sustainable development in the country.

He said, “FIRS is not out to kill or ruin businesses; we are simply creating a fair working environment through our e-innovations to provide the necessary awareness and to make our tax processes and procedures more simplified right from the point of registration down to payment, which has been one of our most techy apps in place. More so, this has helped us to minimise blockages within the tax system which engages the right kind of paradigm on citizens' expectations as tax paying individuals.”

Shonekan added that other strategies adopted to engage youth entrepreneurs in FIRS include regular tax

education and awareness activities through the Federal Engagement and Enlightenment Tax Teams (FEETT) and other initiatives such as the e-solutions to achieve optimum tax performance.

The Special Adviser urged participants to take advantage of the various social media platforms available to build a positive voice for the country, especially as it relates to corporate governance in order to secure more robust business interaction, expectation as well as projection.

The event which held at the Transcorp Hilton Hotel in Abuja, was the first edition attended by an extensive network of people which included corporate executives, social media practitioners, brand managers, journalists, entrepreneurs, artists, students and bloggers from various industries to discuss emerging trends in Nigeria's business, educational, and political sectors to improve growth and understanding of the role of social media as well as to serve as an effective tool for mobilizing people for a positive change in the society.

FIRS wins NSMS MediaExcellence Award

By Ayorinde Aghede

SA, ICT, Wale Shonekan and the DG, NAPTIP, Dame Julie Okah-Donli during a panel discussion at the NSMS summit

39April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

NEWS

he President of the Chartered

TInstitute of Taxation in Nigeria (CITN), Chief Ikemefuna Cyril

Ede, has expressed his thanks to the Executive Chairman, Federal Inland Revenue Service (FIRS), Tunde Fowler for advancing taxation in the country.

Ede, during a visit to FIRS with a delegation of the institute, commended the Executive Chairman on his sterling achievements as well as the performance recorded during the first six months of 2018.

According to him, the CITN council mandated the visit in order to convey its appreciation to the Executive Chairman and Management staff for the support accorded to the institute in recent times, particularly on the approval to affix CITN's seal and stamp in order to increase tax returns awareness among

the public, provision of sponsorship thsupport of its 20 Annual Tax

Conference and prompt payment of staff subscription, amongst others.

Ede said, “We recognize the Service as a strong pillar of support to our institute and can never forget you in many ways, while counting on your countless contributions in ensuring that CITN excels and also for your recognition of CITN as the umbrella body of taxation in Nigeria.”

Fowler thanked CITN for pledging its support towards ensuring that FIRS succeeds and surpasses its expectations in terms of revenue performance and its support of the Service's innovative approach in tax administration.

“We will continue to rely on your support and cooperation as we look into new areas of collaboration. We definitely cherish the training capacity that is found in CITN and we will provide the necessary support and cooperation to

staff to enable them participate in your training plans,” he remarked.

While urging CITN to incorporate more of Value Added Tax (VAT) training courses into its training programme plan, he said one critical area of revenue across the federation was to seek ways to improve VAT collection which is a major source of revenue to state governments.

“As tax collectors, our focus is to ensure that no one is left behind; as we try to improve ourselves at the federal level, we do not leave the State Boards of Internal Revenue behind so as to maintain the same footing in order to be able to fund their respective states. However, one area that we are focusing on presently is VAT, the collection of which is still very low, accounting for only five per cent in the states.”

The delegation presented gift items to the Executive Chairman in reciprocation of his worthy gestures.

Ikemefuna commends FIRS for supporting CITN

By Ayorinde Aghede

The Executive Chairman receiving a gift from the President of CITN, Chief Ikemefuna Cyril Ede

40 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

By Umar Yusuf Usman

Fowler gets Mandela Leadership Award on Integrity and Service to Humanity

he ECOWAS Youth Council visited

TRevenue House recently to confer an award on the Execut i ve

Chairman, Federal Inland Revenue Service (FIRS), Tunde Fowler. The Council decided to honour the Executive Chairman with the Nelson Mandela Leadership Award on Integrity and Service to Humanity for his relentless efforts in expanding the tax net, launching major init iat ives in tax administration and steadily increasing tax collection.

The President of the ECOWAS Youth Council, Seun Williams said they came to bring the greetings of the young people of West Africa to the Executive Chairman. He mentioned how they were aware of the sharp increase in internally generated revenue when Fowler was the Chairman of the Lagos State Internal Revenue Service and how that proved beyond doubt that Fowler is a leader per excellence in both the public and private sectors.

Williams noted that the youth council felt great pleasure in the Executive Chairman's role in the uplift of the Nigerian economy and taxation. “We want to wish you well in the presentation of this award as a distinguished African personality. This is the most distinguished award we have in the Council and numerous prominent people have received this award in the past such as a former Minister of Justice of Guinea-Bissau and the President of Cape Verde.

“We are also here to celebrate with

you on your achievements and, on behalf of over 200 million youth of Africa, are inducting you into the Youth Council Hall of Fame as an Ambassador for the young people of West Africa,” he said.

In his remarks upon receiving the award the Executive Chairman said, “You must be aware before you got here what the objectives of FIRS are. The mandate we and all other African revenue agencies have received is to fund our respective budgets. Africa as a continent has been said to own 30% of all the natural resources in the world but still remains the poorest continent. The unfortunate thing is that most of our natural resources are sold to the developed countries where they are refined and sold back to us at quite a margin.

“I think Africa as a continent has realised this now and we are all looking inwards. Nigeria has taken the position that we will fund our budgets from taxation. Over the last two to three years

our tax revenue has accounted for well over 60% of total revenue to government. We are hoping to bring that, regardless of the oil price, to 80% of total revenue to government.

“We are also quite aware that if we are to have an effective tax system it has to be efficient and the only way to do that was to deploy technology. We have done a leapfrog in terms of technology. To carry out all your tax functions you can actually do it online. You do not have to come to any of our offices. From the time you incorporate your company you can pay your Stamp Duties online, you can pay and remit your payments online, you can download your receipts online, you can obtain your Tax Clearance Certificate and you can confirm if your Withholding Tax has been remitted online.

“Th is g ives a l l taxpayers the opportunity to carry out their tax affairs from anywhere in the world, at any time of the day.”

The Executive Chairman receiving the award from Amb. Mamman Snowe

,,We are also quite aware that if we are to have an effective tax system it has to be efficient and the only way to do that was to deploy technology. We have done a leapfrog in terms of technology. To carry out all your tax functions you can actually do it online. You do not have to come to any of our offices. From the time you incorporate your company you can pay your Stamp Duties online, you can pay and remit your payments online, you can download your receipts online, you can obtain your Tax Clearance Certificate and you can confirm if your Withholding Tax has been remitted online.

NEWS

41April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

NEWS

he President of the Chartered

TInstitute of Taxation in Nigeria (CITN), Chief Ikemefuna Cyril

Ede, has expressed his thanks to the Executive Chairman, Federal Inland Revenue Service (FIRS), Tunde Fowler for advancing taxation in the country.

Ede, during a visit to FIRS with a delegation of the institute, commended the Executive Chairman on his sterling achievements as well as the performance recorded during the first six months of 2018.

According to him, the CITN council mandated the visit in order to convey its appreciation to the Executive Chairman and Management staff for the support accorded to the institute in recent times, particularly on the approval to affix CITN's seal and stamp in order to increase tax returns awareness among

the public, provision of sponsorship thsupport of its 20 Annual Tax

Conference and prompt payment of staff subscription, amongst others.

Ede said, “We recognize the Service as a strong pillar of support to our institute and can never forget you in many ways, while counting on your countless contributions in ensuring that CITN excels and also for your recognition of CITN as the umbrella body of taxation in Nigeria.”

Fowler thanked CITN for pledging its support towards ensuring that FIRS succeeds and surpasses its expectations in terms of revenue performance and its support of the Service's innovative approach in tax administration.

“We will continue to rely on your support and cooperation as we look into new areas of collaboration. We definitely cherish the training capacity that is found in CITN and we will provide the necessary support and cooperation to

staff to enable them participate in your training plans,” he remarked.

While urging CITN to incorporate more of Value Added Tax (VAT) training courses into its training programme plan, he said one critical area of revenue across the federation was to seek ways to improve VAT collection which is a major source of revenue to state governments.

“As tax collectors, our focus is to ensure that no one is left behind; as we try to improve ourselves at the federal level, we do not leave the State Boards of Internal Revenue behind so as to maintain the same footing in order to be able to fund their respective states. However, one area that we are focusing on presently is VAT, the collection of which is still very low, accounting for only five per cent in the states.”

The delegation presented gift items to the Executive Chairman in reciprocation of his worthy gestures.

Ikemefuna commends FIRS for supporting CITN

By Ayorinde Aghede

The Executive Chairman receiving a gift from the President of CITN, Chief Ikemefuna Cyril Ede

40 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

By Umar Yusuf Usman

Fowler gets Mandela Leadership Award on Integrity and Service to Humanity

he ECOWAS Youth Council visited

TRevenue House recently to confer an award on the Execut i ve

Chairman, Federal Inland Revenue Service (FIRS), Tunde Fowler. The Council decided to honour the Executive Chairman with the Nelson Mandela Leadership Award on Integrity and Service to Humanity for his relentless efforts in expanding the tax net, launching major init iat ives in tax administration and steadily increasing tax collection.

The President of the ECOWAS Youth Council, Seun Williams said they came to bring the greetings of the young people of West Africa to the Executive Chairman. He mentioned how they were aware of the sharp increase in internally generated revenue when Fowler was the Chairman of the Lagos State Internal Revenue Service and how that proved beyond doubt that Fowler is a leader per excellence in both the public and private sectors.

Williams noted that the youth council felt great pleasure in the Executive Chairman's role in the uplift of the Nigerian economy and taxation. “We want to wish you well in the presentation of this award as a distinguished African personality. This is the most distinguished award we have in the Council and numerous prominent people have received this award in the past such as a former Minister of Justice of Guinea-Bissau and the President of Cape Verde.

“We are also here to celebrate with

you on your achievements and, on behalf of over 200 million youth of Africa, are inducting you into the Youth Council Hall of Fame as an Ambassador for the young people of West Africa,” he said.

In his remarks upon receiving the award the Executive Chairman said, “You must be aware before you got here what the objectives of FIRS are. The mandate we and all other African revenue agencies have received is to fund our respective budgets. Africa as a continent has been said to own 30% of all the natural resources in the world but still remains the poorest continent. The unfortunate thing is that most of our natural resources are sold to the developed countries where they are refined and sold back to us at quite a margin.

“I think Africa as a continent has realised this now and we are all looking inwards. Nigeria has taken the position that we will fund our budgets from taxation. Over the last two to three years

our tax revenue has accounted for well over 60% of total revenue to government. We are hoping to bring that, regardless of the oil price, to 80% of total revenue to government.

“We are also quite aware that if we are to have an effective tax system it has to be efficient and the only way to do that was to deploy technology. We have done a leapfrog in terms of technology. To carry out all your tax functions you can actually do it online. You do not have to come to any of our offices. From the time you incorporate your company you can pay your Stamp Duties online, you can pay and remit your payments online, you can download your receipts online, you can obtain your Tax Clearance Certificate and you can confirm if your Withholding Tax has been remitted online.

“Th is g ives a l l taxpayers the opportunity to carry out their tax affairs from anywhere in the world, at any time of the day.”

The Executive Chairman receiving the award from Amb. Mamman Snowe

,,We are also quite aware that if we are to have an effective tax system it has to be efficient and the only way to do that was to deploy technology. We have done a leapfrog in terms of technology. To carry out all your tax functions you can actually do it online. You do not have to come to any of our offices. From the time you incorporate your company you can pay your Stamp Duties online, you can pay and remit your payments online, you can download your receipts online, you can obtain your Tax Clearance Certificate and you can confirm if your Withholding Tax has been remitted online.

NEWS

41April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

TIT-BITS

Taxes, taxes, taxes...

I don't fancy paying taxI know you don't too…

The taxes keep going upWhilst the paychecks are sliding down

Taxes hover around,Like a shadow

We are taxed for almost everything, From food to clothing

But… if we are asked some questions,Perchance we get a tax education

You complain; education is poor,Paying tax indeed, sustains it more.

You shout insecurity,Taxes pay for social security.

The roads are bad,Tax would create a smoother ride.

If you want steady light,Pay your taxes before night.

You want to relax and be entertained,Taxes are for parks to be maintained.

Our healthcare is poor you say,Fund it by the taxes you pay,

You play smart and cut corners to pay tax,What if we all did that for a fact?

If the economy is to fall,No one will stand tall.

You teach your children moral values and respectBut your civic duty you neglect.

You connived and did improper deductions,Paying no regard to stated instructions.

Yet you want your child to work for GovernmentHow do you suppose the salary payment?

For the better life...

Poem by Amina T. Abdullahi

We have sent a Fax.

Tax payment is easy now. There is e-Filing, e-StampDuty, e-TayPayment, e-TCC, e-Receipt.

You can even self-assess,From your business.

Take advantage of this door.Before you have no excuse anymore.

Pay up! We have sent the last warning!For if you fail,You end up in jail.

PAY YOUR TAX

42 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

HUMILITYHumility or humbleness is the

quality of being modest and respectful of others. It is the opposite of aggressiveness, arrogance, boastfulness, and vanity. Rather than, "me first," humility makes us say, "no, you first, my friend." Humility is the quality that lets us go more than halfway to meet the needs and demands of others.

Humility is exactly what is needed to live in peace and harmony with all persons. Humility takes away anger and heals old wounds. Humility distinguishes the wise leader from the arrogant power-seeker.

Acting with humility does not in any way deny our own self worth, rather it affirms the inherent worth of all persons. Some would consider humility to be a psychological

problem that interferes with success, however, wealth, power or status gained at the expense of others brings only anxiety, never peace and love.

Humility signifies being excellent on a given task or job without looking for praise. Acquiring humility is one of the peaks in the development of a person's personality. A humble worker does not have a superiority complex and his achievements do not serve to enhance his status, he excels in his job because the job needs to be done well and, as such, is recognized to be a good team player.

Humility can help you develop more fully and enjoy richer relationships with others because when we work with humility it is attractive and can sometimes motivate our colleagues to act

differently.Humility is one of those qualities

that all leaders say they admire but few ever exhibit.

HUMOURHumour means to put others

into a good mood in order to create an emotional lift by displacing frustration with the joy of a joke and a physiological reduction of stress hormones.

A healthy sense of humour can help you manage stress, spark creativity, build relationships, communicate more effectively, and stand out from the crowd.

It is a common saying that the practice of safe humour helps to build rather than divide relationships, that is, humour that laughs with people and not at people. For as much as humour can be a beneficial career skill, it also

100Words

43April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

Compiled by Moses Bobbo Japheth

TIT-BITS

Taxes, taxes, taxes...

I don't fancy paying taxI know you don't too…

The taxes keep going upWhilst the paychecks are sliding down

Taxes hover around,Like a shadow

We are taxed for almost everything, From food to clothing

But… if we are asked some questions,Perchance we get a tax education

You complain; education is poor,Paying tax indeed, sustains it more.

You shout insecurity,Taxes pay for social security.

The roads are bad,Tax would create a smoother ride.

If you want steady light,Pay your taxes before night.

You want to relax and be entertained,Taxes are for parks to be maintained.

Our healthcare is poor you say,Fund it by the taxes you pay,

You play smart and cut corners to pay tax,What if we all did that for a fact?

If the economy is to fall,No one will stand tall.

You teach your children moral values and respectBut your civic duty you neglect.

You connived and did improper deductions,Paying no regard to stated instructions.

Yet you want your child to work for GovernmentHow do you suppose the salary payment?

For the better life...

Poem by Amina T. Abdullahi

We have sent a Fax.

Tax payment is easy now. There is e-Filing, e-StampDuty, e-TayPayment, e-TCC, e-Receipt.

You can even self-assess,From your business.

Take advantage of this door.Before you have no excuse anymore.

Pay up! We have sent the last warning!For if you fail,You end up in jail.

PAY YOUR TAX

42 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

HUMILITYHumility or humbleness is the

quality of being modest and respectful of others. It is the opposite of aggressiveness, arrogance, boastfulness, and vanity. Rather than, "me first," humility makes us say, "no, you first, my friend." Humility is the quality that lets us go more than halfway to meet the needs and demands of others.

Humility is exactly what is needed to live in peace and harmony with all persons. Humility takes away anger and heals old wounds. Humility distinguishes the wise leader from the arrogant power-seeker.

Acting with humility does not in any way deny our own self worth, rather it affirms the inherent worth of all persons. Some would consider humility to be a psychological

problem that interferes with success, however, wealth, power or status gained at the expense of others brings only anxiety, never peace and love.

Humility signifies being excellent on a given task or job without looking for praise. Acquiring humility is one of the peaks in the development of a person's personality. A humble worker does not have a superiority complex and his achievements do not serve to enhance his status, he excels in his job because the job needs to be done well and, as such, is recognized to be a good team player.

Humility can help you develop more fully and enjoy richer relationships with others because when we work with humility it is attractive and can sometimes motivate our colleagues to act

differently.Humility is one of those qualities

that all leaders say they admire but few ever exhibit.

HUMOURHumour means to put others

into a good mood in order to create an emotional lift by displacing frustration with the joy of a joke and a physiological reduction of stress hormones.

A healthy sense of humour can help you manage stress, spark creativity, build relationships, communicate more effectively, and stand out from the crowd.

It is a common saying that the practice of safe humour helps to build rather than divide relationships, that is, humour that laughs with people and not at people. For as much as humour can be a beneficial career skill, it also

100Words

43April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

Compiled by Moses Bobbo Japheth

can be a powerful weapon. On the otherhand, offensive humour such as sexist or racist jokes is strictly off-limits during work hours. Sarcastic or bullying humour can also be career-damaging, and should therefore always be avoided. Teasing co-workers can allow people to disagree or deliver criticism in a playful way, without arousing anger or defensiveness. Similarly, team building humour strengthens team spirit or identity which always helps to assure the success of a team.

Humour has an important role in workplace culture as it builds solidarity within a group. Among its many benefits, humour can help managers convey friendliness and explain their mistakes in a self-deprecating way, and manage suggestions that could be interpreted as critical while employees use humour to reinforce management hierarchies, help understand organisation sub-cultures, challenge rules, and sometimes hide criticism of peers or management and at other times humour can be employed to manage conflict among staff.

Humour lessens the pain of failure and helps staff take more risks. It also helps staff enjoy their work and their colleagues' presence and ultimately helps build more creative organisations.

INGENUITYIngenuity is the quality of being

clever, original, and inventive. It is a quality used in applying ideas to solve problems that may arise in the office or with challenges that staff might face while carrying out a task.

A person with ingenuity is someone who is creative, innovative and resourceful. These are qualities that help staff to bring up new ideas of handling and solving problems in the work place.

It is ingenuity that makes a staff to see a challenge as an opportunity to be creative and innovative. This quality is what enables him or her to solve problems that might seem difficult to others in the office.

INDUSTRIOUSNESSWhen somebody is industrious,

he or she is said to be a

hardworking, diligent and dedicated person.

In the working place, being industrious is a good quality for staff to possess because it enables one to get his or her tasks done effectively.

An industrious staff is one who is also said to be a problem solver. That is to say he or she is able to offer solutions to existing problems in the office with minimum supervision.

Being industrious means you are a determined staff and you persevere in achieving results when given any assignment to do.

An industrious staff is also willing to take on challenges. He or she does not make excuses but goes the extra mile in doing a thorough job.

INTELLIGENCEIntelligence is the ability of

being smart, quick to understand things, bright and intellectual. It means having sound thoughts and good judgment in handling issues.

An intelligent staff is one who possesses sound knowledge of his or her work and is well informed about issues that relate to the job. He or she is always out to achieve results and finds new ways of solving problems on the job.

Intelligence also means a staff is able to communicate effectively and with a good understanding of his or

her job schedule, he or she contributes significantly to the achievement of the set goals and objectives of an organisation.

IDEALISMThe practice of forming or

pursuing ideals especially unrealistically is what is known as idealism. It is the way of using noble principles, purposes, goals or values to represent things as they should be rather than as they are. A person who practices idealism rejects the physical reality of things and emphasizes that beliefs and values shape the existence of things.

IMAGINARYImaginary implies existing only

in the imagination and lacking factual reality. However, one can use an imaginary concept to solve a realistic problem. One has to be careful when considering the imaginary – if one believes fully in what is imaginary one can become delusional and lose his focus on reality. What is imaginary (residing only in the mind) should be used to conceive, to strategise and manage the challenges of life.

What is imaginary can also become something beautiful; think of all the music that had to be first imagined in the mind before ever being listened to by an audience or a film that has wowed audiences

,,Humour has an important role in workplace culture as it builds solidarity within a group. Among its many benefits, humour can help managers convey friendliness and explain their mistakes in a self-deprecating way, and manage suggestions that could be interpreted as critical while employees use humour to reinforce management hierarchies, help understand organisation sub-cultures, challenge rules, and sometimes hide criticism of peers or management and at other times humour can be employed to manage conflict among staff.

44 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

rmed robbery is one of the most

Aserious and potentially dangerous crimes being committed. During

armed robbery incidents, personal safety is always the most important consideration. Below are some tips when planning how to react to an armed robber or robbery situation:

Preventive measures for/against anticipated robbery attack

l Ensure opening and closing procedures are established for all exits i.e. effective access control (offices and residences).

l In offices, inspect the building for damaged locks or forceful entry. Any tampered locks should be fixed or replaced immediately.

l Keep a minimum of easily inaccessible cash on hand or in cash drawers or safes.

l Ensure physical security measures are adequately in place; well illuminated environment, perimeter fencing, access control procedures.

l Maintain a list of emergency contact numbers near the telephone. Same should be replicated at the guard post.

l Vary lunch break hours for employees and offices so several staff are always on duty. This is to guard against offices been left empty at any given time of the day.

Procedure during a robberyl Do not resist the robber, money

and other valuable are not worth risking a life. Take no action that will jeopardize your safety and that of others around you. Cooperate with the robbers.

l Do not encourage the use of weapons against the robber; introducing another may increase the chances of someone becoming injured during the robbery.

l Try to inform the robber(s) of any surprises e.g. if anyone is being expected.

l Follow the robber(s) command but do not volunteer to help or provide additional information unless you are forced to.

l If the robber demands a specific amount of money, only give the amount demanded.

l Try to include 'bait money'

(marked) along with other cash. This 'bait money' could be a bundle of currency with recorded serial numbers.

l Try and keep members of the family in residences, employees in offices calm during robbery. If a robber displays a firearm or claims to have one, consider it loaded and that he/she might use it.

Make mental notes of the following:

l Number of robbers;l Robbers physical

characteristics including race, sex, age range, height, weight, facial characteristics (head shape, color of eyes, shape of eyes, nose, mouth, etc.), speech patterns, (i.e. accents/scars, marks or deformation);

l Cloth description;l Names used by the robbers;l Any peculiarities exhibited

by the robbers (i.e. smell of alcohol, or appeared to be on drugs);

l Description of weapons used, (barrel length, barrel color, colour grips, whether the pistol is automatic or a revolver or if it is fabricated);

l If the robber uses a written

note try to place it out of sight to retain it as evidence; after the robber has left.

Procedures after robberyl Do not chase or follow the

robber(s). The robber may shoot at any pursuers or the police may shoot at you thinking you are the robber.

l Secure entrances so that they cannot re-enter.

l Call the Police immediately.l Care for any injured person.l Try to preserve potential

evidence.l Protect crime scenes.l Write down the description of

robber(s).l Ask witnesses to remain till police

arrives. If they insist on leaving, try to obtain their names and addresses.

l Contact any other individual who may need to be contacted such as Estate security, Organization Head, Facility Manager, Property Owner (Landlord), Estate Management etc.)

l Do not discuss crime with outsiders till the police arrive and give you permission to assist the police in the investigation by availing yourself for interviews.

Suggested operating procedure during an armed robbery attack

SAFETY TIP

45April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

can be a powerful weapon. On the otherhand, offensive humour such as sexist or racist jokes is strictly off-limits during work hours. Sarcastic or bullying humour can also be career-damaging, and should therefore always be avoided. Teasing co-workers can allow people to disagree or deliver criticism in a playful way, without arousing anger or defensiveness. Similarly, team building humour strengthens team spirit or identity which always helps to assure the success of a team.

Humour has an important role in workplace culture as it builds solidarity within a group. Among its many benefits, humour can help managers convey friendliness and explain their mistakes in a self-deprecating way, and manage suggestions that could be interpreted as critical while employees use humour to reinforce management hierarchies, help understand organisation sub-cultures, challenge rules, and sometimes hide criticism of peers or management and at other times humour can be employed to manage conflict among staff.

Humour lessens the pain of failure and helps staff take more risks. It also helps staff enjoy their work and their colleagues' presence and ultimately helps build more creative organisations.

INGENUITYIngenuity is the quality of being

clever, original, and inventive. It is a quality used in applying ideas to solve problems that may arise in the office or with challenges that staff might face while carrying out a task.

A person with ingenuity is someone who is creative, innovative and resourceful. These are qualities that help staff to bring up new ideas of handling and solving problems in the work place.

It is ingenuity that makes a staff to see a challenge as an opportunity to be creative and innovative. This quality is what enables him or her to solve problems that might seem difficult to others in the office.

INDUSTRIOUSNESSWhen somebody is industrious,

he or she is said to be a

hardworking, diligent and dedicated person.

In the working place, being industrious is a good quality for staff to possess because it enables one to get his or her tasks done effectively.

An industrious staff is one who is also said to be a problem solver. That is to say he or she is able to offer solutions to existing problems in the office with minimum supervision.

Being industrious means you are a determined staff and you persevere in achieving results when given any assignment to do.

An industrious staff is also willing to take on challenges. He or she does not make excuses but goes the extra mile in doing a thorough job.

INTELLIGENCEIntelligence is the ability of

being smart, quick to understand things, bright and intellectual. It means having sound thoughts and good judgment in handling issues.

An intelligent staff is one who possesses sound knowledge of his or her work and is well informed about issues that relate to the job. He or she is always out to achieve results and finds new ways of solving problems on the job.

Intelligence also means a staff is able to communicate effectively and with a good understanding of his or

her job schedule, he or she contributes significantly to the achievement of the set goals and objectives of an organisation.

IDEALISMThe practice of forming or

pursuing ideals especially unrealistically is what is known as idealism. It is the way of using noble principles, purposes, goals or values to represent things as they should be rather than as they are. A person who practices idealism rejects the physical reality of things and emphasizes that beliefs and values shape the existence of things.

IMAGINARYImaginary implies existing only

in the imagination and lacking factual reality. However, one can use an imaginary concept to solve a realistic problem. One has to be careful when considering the imaginary – if one believes fully in what is imaginary one can become delusional and lose his focus on reality. What is imaginary (residing only in the mind) should be used to conceive, to strategise and manage the challenges of life.

What is imaginary can also become something beautiful; think of all the music that had to be first imagined in the mind before ever being listened to by an audience or a film that has wowed audiences

,,Humour has an important role in workplace culture as it builds solidarity within a group. Among its many benefits, humour can help managers convey friendliness and explain their mistakes in a self-deprecating way, and manage suggestions that could be interpreted as critical while employees use humour to reinforce management hierarchies, help understand organisation sub-cultures, challenge rules, and sometimes hide criticism of peers or management and at other times humour can be employed to manage conflict among staff.

44 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

rmed robbery is one of the most

Aserious and potentially dangerous crimes being committed. During

armed robbery incidents, personal safety is always the most important consideration. Below are some tips when planning how to react to an armed robber or robbery situation:

Preventive measures for/against anticipated robbery attack

l Ensure opening and closing procedures are established for all exits i.e. effective access control (offices and residences).

l In offices, inspect the building for damaged locks or forceful entry. Any tampered locks should be fixed or replaced immediately.

l Keep a minimum of easily inaccessible cash on hand or in cash drawers or safes.

l Ensure physical security measures are adequately in place; well illuminated environment, perimeter fencing, access control procedures.

l Maintain a list of emergency contact numbers near the telephone. Same should be replicated at the guard post.

l Vary lunch break hours for employees and offices so several staff are always on duty. This is to guard against offices been left empty at any given time of the day.

Procedure during a robberyl Do not resist the robber, money

and other valuable are not worth risking a life. Take no action that will jeopardize your safety and that of others around you. Cooperate with the robbers.

l Do not encourage the use of weapons against the robber; introducing another may increase the chances of someone becoming injured during the robbery.

l Try to inform the robber(s) of any surprises e.g. if anyone is being expected.

l Follow the robber(s) command but do not volunteer to help or provide additional information unless you are forced to.

l If the robber demands a specific amount of money, only give the amount demanded.

l Try to include 'bait money'

(marked) along with other cash. This 'bait money' could be a bundle of currency with recorded serial numbers.

l Try and keep members of the family in residences, employees in offices calm during robbery. If a robber displays a firearm or claims to have one, consider it loaded and that he/she might use it.

Make mental notes of the following:

l Number of robbers;l Robbers physical

characteristics including race, sex, age range, height, weight, facial characteristics (head shape, color of eyes, shape of eyes, nose, mouth, etc.), speech patterns, (i.e. accents/scars, marks or deformation);

l Cloth description;l Names used by the robbers;l Any peculiarities exhibited

by the robbers (i.e. smell of alcohol, or appeared to be on drugs);

l Description of weapons used, (barrel length, barrel color, colour grips, whether the pistol is automatic or a revolver or if it is fabricated);

l If the robber uses a written

note try to place it out of sight to retain it as evidence; after the robber has left.

Procedures after robberyl Do not chase or follow the

robber(s). The robber may shoot at any pursuers or the police may shoot at you thinking you are the robber.

l Secure entrances so that they cannot re-enter.

l Call the Police immediately.l Care for any injured person.l Try to preserve potential

evidence.l Protect crime scenes.l Write down the description of

robber(s).l Ask witnesses to remain till police

arrives. If they insist on leaving, try to obtain their names and addresses.

l Contact any other individual who may need to be contacted such as Estate security, Organization Head, Facility Manager, Property Owner (Landlord), Estate Management etc.)

l Do not discuss crime with outsiders till the police arrive and give you permission to assist the police in the investigation by availing yourself for interviews.

Suggested operating procedure during an armed robbery attack

SAFETY TIP

45April - June, 2018 A Quarterly Publication of the Federal Inland Revenue Service

CUISINE

46 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

ha soup, also referred to as

Oofeoha, is a popular delicacy native to the South Eastern

people of Nigeria.Traditionally, the main ingredient

which is the oha leaves are shredded by hand and not with a knife or any other sharp object becauseit is believed that if the leaves are chopped with a knife, the soup will end up with a bitter taste. This, I have never tried and don't intend to for these leaves are packed with so many beneficial nutrients such as calcium, iron, copper, zinc magnesium, potassium, manganese and vitamins like A, B1, B2, B5, B6 and C andphytochemicals that are anti-inflammatory, antioxidant, anti-tumour and antimicrobial in nature. I'm sure you can agree that these benefits are not to be gambled with. So, I really can't tell you how authentic that belief is.

Nevertheless, this soup is undoubtedly an absolutely delicious traditional soup. Please journey with me, as we go through ingredients and cooking directionsfor this is not only tasty it is also a healthy super meal.

We will need:Assorted meats (beef, goat meat,

ponmo, shaki are ideal).1-2 bunch oha leaves.Handful uziza leaves or 1 teaspoon

ground uziza seeds.3-4 medium size cocoyam (ede).

Smoked fish.Stockfish, the head especially

(okporoko).4 tablespoons ground crayfish.1 tablespoon ogiriigbo.2-3 yellow scotch bonnet.2 Maggi crayfish or seasoning of

choice.Salt to taste.

Notes on ingredients:· The cocoyam is a thickener for

the soup. In its absence, cocoyam flour, potato flour, achior oforcan be used.

· Ogiri is optional though it adds more flavour to the soup.

· The oha leaf is unique and has no alternative

How to;Soak and wash stockfish and

smoked fish with hot water to remove all traces of dirt, then set aside.

Start by boiling your meats with the tougher meats like cow leg and shaki first, also add the stockfish. Add the Maggi crayfish and salt to taste, leave to cook till soft.

While the meats are boiling, wash and boil the cocoyam with the skin on.Do not add salt, boil till tender. This should take roughly 20 minutes on medium heat.

When the cocoyams are soft, gently peel the skin off and pound till smooth in a mortar. Alternatively, chop them into

small chunks and purée in your electric blender till smooth, then set aside.

Blend your yellow scotch bonnet peppers and set aside.

When the meats are soft, add the smoked fish and blended pepper, leave to combine for 5 minutes. You should end up with at least 4 cups of rich stock, if you don't, add more water and seasoning if needed.

You may want to remove the smoked fish at this time if you don't want it to disintegrate in the soup.

Add the palm oil.And the crayfish and combine.Allow to boil for 6-8 minutes or until

the oil is fully incorporated into the stock, then add the blended cocoyam into the stock in small dollops, be careful not to add too much. The consistency should be semi fluid, though I prefer mine slightly thick. Taste for salt/seasoning and adjust where necessary.

The cocoyam will dissolve, thickening the soup.Once dissolved, leave to simmer for 5-6 minutes, then add the ogiri, leave for a minute and then add the washed and chopped uziza leaves or uziza seeds, leave for a minute and finally add the oha leaves. Switch the heat off and leave to simmer with the residual heat for 2-3 minutes and its ready.

You can enjoy it with any swallow of your choice for a truly exceptional dish. It's easy, tasty and incredibly healthy.

Oha SoupBy Oladapo Awolowo

Summary of Tax Revenue Collection Performance for the 2nd Quarter of 2018

CUISINE

46 A Quarterly Publication of the Federal Inland Revenue Service April - June, 2018

ha soup, also referred to as

Oofeoha, is a popular delicacy native to the South Eastern

people of Nigeria.Traditionally, the main ingredient

which is the oha leaves are shredded by hand and not with a knife or any other sharp object becauseit is believed that if the leaves are chopped with a knife, the soup will end up with a bitter taste. This, I have never tried and don't intend to for these leaves are packed with so many beneficial nutrients such as calcium, iron, copper, zinc magnesium, potassium, manganese and vitamins like A, B1, B2, B5, B6 and C andphytochemicals that are anti-inflammatory, antioxidant, anti-tumour and antimicrobial in nature. I'm sure you can agree that these benefits are not to be gambled with. So, I really can't tell you how authentic that belief is.

Nevertheless, this soup is undoubtedly an absolutely delicious traditional soup. Please journey with me, as we go through ingredients and cooking directionsfor this is not only tasty it is also a healthy super meal.

We will need:Assorted meats (beef, goat meat,

ponmo, shaki are ideal).1-2 bunch oha leaves.Handful uziza leaves or 1 teaspoon

ground uziza seeds.3-4 medium size cocoyam (ede).

Smoked fish.Stockfish, the head especially

(okporoko).4 tablespoons ground crayfish.1 tablespoon ogiriigbo.2-3 yellow scotch bonnet.2 Maggi crayfish or seasoning of

choice.Salt to taste.

Notes on ingredients:· The cocoyam is a thickener for

the soup. In its absence, cocoyam flour, potato flour, achior oforcan be used.

· Ogiri is optional though it adds more flavour to the soup.

· The oha leaf is unique and has no alternative

How to;Soak and wash stockfish and

smoked fish with hot water to remove all traces of dirt, then set aside.

Start by boiling your meats with the tougher meats like cow leg and shaki first, also add the stockfish. Add the Maggi crayfish and salt to taste, leave to cook till soft.

While the meats are boiling, wash and boil the cocoyam with the skin on.Do not add salt, boil till tender. This should take roughly 20 minutes on medium heat.

When the cocoyams are soft, gently peel the skin off and pound till smooth in a mortar. Alternatively, chop them into

small chunks and purée in your electric blender till smooth, then set aside.

Blend your yellow scotch bonnet peppers and set aside.

When the meats are soft, add the smoked fish and blended pepper, leave to combine for 5 minutes. You should end up with at least 4 cups of rich stock, if you don't, add more water and seasoning if needed.

You may want to remove the smoked fish at this time if you don't want it to disintegrate in the soup.

Add the palm oil.And the crayfish and combine.Allow to boil for 6-8 minutes or until

the oil is fully incorporated into the stock, then add the blended cocoyam into the stock in small dollops, be careful not to add too much. The consistency should be semi fluid, though I prefer mine slightly thick. Taste for salt/seasoning and adjust where necessary.

The cocoyam will dissolve, thickening the soup.Once dissolved, leave to simmer for 5-6 minutes, then add the ogiri, leave for a minute and then add the washed and chopped uziza leaves or uziza seeds, leave for a minute and finally add the oha leaves. Switch the heat off and leave to simmer with the residual heat for 2-3 minutes and its ready.

You can enjoy it with any swallow of your choice for a truly exceptional dish. It's easy, tasty and incredibly healthy.

Oha SoupBy Oladapo Awolowo

Summary of Tax Revenue Collection Performance for the 2nd Quarter of 2018