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State Internal Revenue Service IGR Platform · SIRS

STRUCTURE

Organogram and directorates

How the Service is organised: a Board, an Executive Chairman, seven directorates, twenty area revenue offices and four zonal motor licensing stations. Knowing which desk owns your matter is the fastest route to resolving it.

How the Service is structured

Authority in the Service runs from the State Board of Internal Revenue, which sets policy and approves rates, to the Executive Chairman, who is the chief executive and accounting officer. Seven directorates report to the Executive Chairman. Six of them are operational — Assessment & Taxpayer Services, Collection & Accounts, Enumeration & Field Operations, PAYE & Employer Compliance, Motor Vehicle Licensing, and Legal, Audit & Enforcement — and one, Corporate Services & ICT, provides the platform, the people and the premises the other six depend on.

Beneath the directorates sit twenty area revenue offices, one in each local government area, each headed by an Area Revenue Officer who reports to the Director of Assessment & Taxpayer Services for taxpayer matters and to the Director of Collection & Accounts for banking. Four zonal motor licensing stations, at Kano Municipal, Bichi, Wudil and Rano, report to the Director of Motor Vehicle Licensing.

Two units report directly to the Executive Chairman rather than through a directorate, because their independence matters: Internal Audit, which reports functionally to the Board’s Audit & Risk Committee, and the Taxpayer Ombudsman, who receives complaints about the conduct of revenue officers and may not be overruled by a director.

Directorates and their departments

Directorate Departments What you contact them about
Assessment & Taxpayer Services Taxpayer Registration · Direct Assessment · Tax Clearance · Taxpayer Service Desk · Records TIN issues, a disputed assessment, a tax clearance certificate, a change of particulars
Collection & Accounts Banking & Channels · Reconciliation · Revenue Accounting · Receipt Control A payment that has not reflected, a receipt to verify, a bank or POS problem
Enumeration & Field Operations Exercise Planning · Zone Management · Field Verification · Enumerator Training A verification visit, an enumeration query, a premises wrongly captured
PAYE & Employer Compliance Employer Registration · Schedule Processing · Employer Audit · Annual Returns Monthly PAYE remittance, Form H1, an employer audit, an employee tax deduction card
Motor Vehicle Licensing Registration & Plates · Roadworthiness · Driver Licensing · Plate Stock Control Vehicle registration, licence renewal, plate allocation, a roadworthiness test
Legal, Audit & Enforcement Tax Audit · Investigation · Objections & Appeals · Prosecution · Distraint An objection, an appeal, an audit notice, a distraint or sealing order
Corporate Services & ICT Establishment · Finance & Budget · Procurement · ICT & Data Protection · Estates Portal access, data protection requests, procurement, staff and establishment matters

The line of authority

  1. TIER 1

    State Board of Internal Revenue

    Eight members chaired by the Executive Chairman. Approves policy, rates, the annual revenue target, senior appointments and every write-off above ₦500,000.

  2. TIER 2

    Executive Chairman

    Chief executive and accounting officer of the Service. Answerable to the Board, to the State House of Assembly Committee on Finance and to the Auditor-General.

  3. TIER 3

    Seven directorates

    Six operational directorates and Corporate Services & ICT. Each director holds a share of the annual revenue target and reports performance monthly.

  4. TIER 4

    Departments and units

    Twenty-eight departments across the seven directorates, each headed by an Assistant Director.

  5. TIER 5

    Area and zonal offices

    Twenty area revenue offices and four zonal motor licensing stations, staffed by 1,180 revenue officers, enumerators and licensing agents.

  6. INDEPENDENT

    Internal Audit & Taxpayer Ombudsman

    Report directly to the Executive Chairman, and functionally to the Board’s Audit & Risk Committee. Neither may be overruled by an operating director.

The Service in numbers

7

Directorates

Six operational, one corporate

28

Departments

Each headed by an Assistant Director

20

Area revenue offices

One per local government area

1,180

Officers and staff

Including 340 field enumerators

Find the office nearest to you

Addresses, telephone numbers and opening hours for all twenty area revenue offices and the four zonal motor licensing stations.

Revenue offices Contact the Service