Federal Inland Revenue Service was created in 1943. Prior to that time, its functions had been performed by the Inland Revenue Department of British West Africa. The Board of Inland Revenue was created in 1958, and the service gained autonomy with the passing of the FIRS Act 13 of 2007. In 2003, the Federal Government of Nigeria recognized that poor service delivery in the public sector had become an urgent national issue and undertook a series of steps that lead to the entering into a Service Compact with all Nigerians in March 2004. This was followed by the creation of the SERVICOM office within the Presidency to ensure the entrenchment of excellent service delivery in the public sector in policy, programmes and practice. In line with the subsequent Presidential Mandate, the FIRS created a unit in 2014 to institutionalize Service Delivery within the Service. This unit has undergone various transformations to meet the tempo of ever-changing FIRS organizational reforms and the needs of taxpaying public and stakeholders. In 2011 FIRS created a Taxpayer Service Department for enhanced focus on taxpayers as well as National Taxpayer Advocate position to ensure effective high-level advocacy for taxpayers.
Leadership
Organisational structure/Board According to the FIRS ACT, the organisational structure of FIRS consists of:
Executive Chairman
Nine members with relevant qualifications and expertise appointed by the President to represent each of the 9 geo-political zones
A representative of the Attorney-General of the Federation
Statutorily and administratively, the FIRS has the responsibility for the assessment, collection and accounting of taxes to the Government:
The timely provision and publication of accurate data and annual reports to the Federal Government of Nigeria and other stakeholders to inform national economic planning, academic research, tax policy and development legislation
The timely provision of tax advisory services, rulings, guidance notes and clarifications on request and to the public in general
The regular investigation, enforcement and prosecution of tax defaulters as provided by the law
The issuance of “Taxpayer Identification Number” at no cost to the taxpayer
The prompt processing of payment claims and tax refund requests received, within stated timeframes
Undertake appropriate actions to reduce the arrears position of the service and minimize debt profile
The regular and accurate reconciliation of taxes received into Federation, Consolidated and VAT the case may be
Provision of tax education & information to taxpayers through diverse channels and languages
