CROSS RIVER – PRODUCE SALES TAX LAW

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LAWS OF CROSS RIVER STATE

CHAPTER P12

PRODUCE SALES TAX LAW

ARRANGEMENT OF SECTIONS

PART 1

Imposition of Produce Sales Tax

SECTION

1. Imposition of produce sales tax.
2. Executive Council may vary tax.
3. Provisions applicable to charging, collection and recovery of tax.

PART 2

Sale of Marketed Produce

4. Chargeable sales of marketed produce.
5. Accountability for tax.
6. Marketing Board accountable for tax.
7. Licensed buying agents to supply information.
8. Offences.
9. Power of Commissioner to make regulations.

PART 3

Sale of other Chargeable Produce

10. Chargeable sales and accountability.
11. Registration of buyers and sellers of produce.
12. Returns.
13. Secrecy.
14. Determination of tax.
15. Objection to determination.
16. Appeal to judge.
17. Irregularities, etc., not to affect validity.
18. Collection of taxes unaffected by pending appeals.
19. Liability for payment of tax collected.
20. Summary proceedings without action.
21. Bond deposit.
22. Powers of inspection.
23. Search warrant; failure to answer questions or produce for inspection an offence.
24. Failure to collect or account for tax.
25. Failure to make returns, etc.
26. Failure to register.
27. Regulations.

PART 4

Miscellaneous

28. Evasion of tax.
29. Refunds.
30. Recovery of tax.
31. Interpretation.
32. Citation.

SCHEDULE

Rates of tax

CHAPTER P12

PRODUCE SALES TAX LAW

A Law to impose tax on sales within the State of some produce.

(1st January, 1970)

[Commencement.]

PART 1

Imposition of Produce Sales Tax

1. Imposition of produce sales tax

A tax, to be called produce sales tax, shall be charged in the State, subject to and in accordance with the provisions of this Law, on every chargeable sale of the produce mentioned in the first column of the Schedule hereto at the rates specified in the second column thereof.

2. Executive Council may vary tax

(1)     The Executive Council may from time to time vary the provisions of the Schedule by an order published in the Gazette ordering—

(a)     that tax shall cease to be chargeable in respect of the sale of any produce in respect of which it is for the time being chargeable; or

(b)     that tax shall be chargeable in respect of the sale of produce in respect of which it is not for the time being chargeable and that such produce shall be included in Part 1 or Part 2 of the Schedule as the case may be; or

(c)     that an increased or reduced rate of tax shall be substituted as the rate of tax in respect of the sale of any produce in respect of which it is for the time being chargeable; or

(d)     that any produce in respect of which sales tax is for the time being chargeable shall, if chargeable under Part 1 of the Schedule, be chargeable under Part 2 thereof or, if chargeable under Part 2 of the Schedule, be chargeable under Part 1 thereof.

(2)     An order of the Executive Council in exercise of the powers conferred by subsection (1) of this section shall be published in the Gazette and shall have effect upon such publication or from such date after publication as may be specified in the order.

3. Provisions applicable to charging, collection and recovery of tax

(1)     Tax imposed on the sale of marketed produce in accordance with the provisions of this Part shall be charged, collected and recovered in accordance with the provisions of Part 2.

(2)     Tax imposed on the sale of produce, other than marketed produce, in accordance with the provision of this Part shall be charged, collected and recovered in accordance with the provisions of Part 3.

PART 2

Sale of Marketed Produce

4. Chargeable sales of marketed produce

(1)     Every sale to the Marketing Board of the marketed produce shall be a chargeable sale.

(2)     For the purposes of this section—

(a)     a sale of produce to a licensed buying agent shall be deemed to be a sale to the Marketing Board;

(b)     a resale to the Marketing Board by a licensed buying agent of produce deemed by paragraph (a) of this subsection to have been sold to the Marketing Board shall not be subject to tax.

5. Accountability for tax

The tax chargeable in respect of a chargeable sale to the Marketing Board shall be payable to the seller, shall be deemed to be due upon payment to him of the purchase price and shall be collected in the manner provided in section 6.

6. Marketing Board accountable for tax

(1)     The price payable by or on behalf of the Marketing Board upon purchase from a seller under a chargeable sale shall be the price prescribed under the Marketing Board Law, reduced by the amount of tax at the rate in force at the time of purchase.

(2)     The Marketing Board shall be accountable for the tax in respect of a chargeable sale in the manner prescribed by regulations made under section 9.

7. Licensed buying agents to supply information

(1)     A licensed buying agent shall furnish to the Marketing Board within such time and in such form as it may require such information relating to chargeable sales to such licensed buying agent as the Marketing Board may specify and shall, upon demand by the Marketing Board, produce any book, account or other document relating thereto at such time and place as the Marketing Board may require.

(2)     A licensed buying agent who fails to comply with any requirement of the Marketing Board lawfully made under this section shall be liable to a penalty of one hundred naira. The Marketing Board referred to in Part 2 was dissolved and the Law establishing it was repealed by the Commodity Boards Act, 1977 Cap. C17.

(3)     A penalty incurred under subsection (2) of this section may be sued for, enforced and recovered by suit or other appropriate civil proceedings in a magistrate’s court, which court is hereby invested with necessary jurisdiction for the purpose, by the Attorney-General of the State and all such proceedings shall be deemed to be civil proceedings and the ordinary civil procedure applying in such court shall apply thereto.

8. Offences

Any person who—

(a)     in relation to any requirement of the Marketing Board under subsection (1) of section 7 knowingly furnishes any statement, information or report which is false in any material particular, or recklessly makes a statement which is false in any material particular; or

(b)     with intent to deceive, for the purposes of section 7, produces, furnishes or makes use of any book, account or other document which is false in a material particular, shall be guilty of an offence and shall be liable on conviction to imprisonment for one year or to a fine of four hundred naira or to both such imprisonment and fine.

9. Power of Commissioner to make regulations

The Commissioner may make regulations for all or any of the following purposes—

(a)     for requiring the Marketing Board to make returns of the amount of tax for which they are accountable, in respect of such period, in such form and containing particulars with respect to such matters as he may prescribe;

(b)     for requiring the Marketing Board to pay the amount of tax appearing by the returns to be due from them at such times as he may prescribe.

PART 3

Sale of other Chargeable Produce

10. Chargeable sales and accountability

(1)     Every sale within the State of any produce specified in Part 2 of the Schedule to a person required by subsection (1) of section 11 to be registered in respect of that produce shall be a chargeable sale.

(2)     The tax shall be paid by the seller at the time of delivery of the produce sold.

(3)     The tax shall be collected, accounted for and remitted to the Board by the purchaser within such time and in such manner as may be prescribed.

11. Registration of buyers and sellers of produce

(1)     Subject to the provisions of this section, every person whose business includes the purchasing for the purpose of resale or export or the selling or export of produce specified in Part 2 of the Schedule shall be registered as a buyer or seller of that produce.

(2)     Every person carrying on business in such circumstances that he is required under subsection (1) of this section to be registered under this Part shall make an application in the prescribed form to the Board to be registered—

(a)     if he is carrying on business at the date when the sale of any produce becomes chargeable by or under the provisions of this Law, within ninety days of that date; or

(b)     if he begins to carry on business in such circumstances that he is required to be registered or if the circumstances of a business carried on by him become such that he is required to be registered after the sale of any produce becomes chargeable by or under the provisions of this Law, within fourteen days of his commencing to carry on such business or when the circumstances of his business become such as aforesaid, as the case may be; or

(c)     in the case of rubber, if he was carrying on business within the period from the commencement of this Law to the date of its publication in the Gazette, within ninety days of the publication.

(3)     The Board shall register every person who is required by this Part to be registered (whether or not application is made by such person) and shall on his registration issue to him a certificate.

(4)     Where a person who is registered ceases to be required by this Part to be registered the Board shall cancel his registration.

(5)     The Board shall give notice to every person registered, otherwise than in accordance with an application made by him, and to every person whose registration is cancelled, of such registration or cancellation, as the case may be.

12. Returns

Every person required by this Part to be registered shall make such returns to the Board and keep such records as may be prescribed.

13. Secrecy

Returns made under this Law or any regulations shall be available only to the Board and persons authorised by it and for the purposes of this Law.

14. Determination of tax

(1)     When a person accountable for tax having purchased chargeable produce to which this Part applies fails to make return or remittance as required by or under this Law, or if his returns are not substantiated by records, the Board may make an estimate of the amount of the tax collected by such person for which he has not accounted, and such estimated amount shall thereupon be deemed to be the tax collected by the person, and he shall pay that amount to the Government and the Board may give notice in writing either by post or by serving such person, his heirs, administrators, executors or assigns, requiring that such estimated amount shall be paid over to the Board or otherwise accounted for within thirty days from the date the notice is mailed or served.

(2)     Proof that notice under subsection (1) of this section has been given shall constitute prima facie evidence that the amount stated therein is due and owing, and the onus of proving otherwise shall rest on the person accountable for tax.

15. Objection to determination

(1)     If a person disputes liability for the amount stated in the notice as provided in subsection (1) of section 14, or if he disputes an assessment made under subsection (2) of section 22, he may personally or by his agent or legal practitioner, within thirty days after receipt of the notice or assessment, serve notice of objection upon the Board.

(2)     The notice of objection shall be in writing signed by the person, his agent or legal practitioner and shall be addressed to the Board.

(3)     The notice shall set out clearly the reasons for the objection and all facts relative thereto.

(4)     Upon receipt of the notice the Board shall duly consider the matter and affirm or amend the estimate or assessment and forthwith notify the objector of its decision.

16. Appeal to judge

(1)     If a person who has objected is dissatisfied with the decision of the Board, he may appeal there-from to a judge of the High Court.

(2)     The appellant shall, within thirty days from the date of the giving of the notice of the decision complained of, serve upon the Board a written notice signed by the appellant or by his legal practitioner or agent, and shall set forth the grounds of the appeal; and the appellant shall file a copy of the notice in the office of the registrar of the court. Within fourteen days after the service upon the Board of the notice of appeal, the appellant shall apply to the judge for the appointment of a day for the hearing of the appeal, and shall serve upon the Board thirty days before the hearing a written notice of the day appointed for the hearing.

(3)     The judge shall hear the appeal and the evidence adduced before him by the appellant and the Board, and shall decide the matter of the appeal. Upon request made to the judge by any party to the appeal, the hearing may be held in camera.

(4)     The Board shall cause to be produced before the judge on the hearing of the appeal all papers and documents in its possession affecting the matter of the appeal.

(5)     The costs of the appeal shall be in the discretion of the judge, and he may make an order respecting them in favour of or against the Government, and may fix the amount thereof.

(6)     The Chief Judge may make rules with respect to the practice and procedure of the court on the hearing of appeals under this section.

17. Irregularities, etc., not to affect validity

Any estimate made by the Board under section 14 shall not be varied or disallowed because of any irregularity, informality, omission, or error on the part of any person in the observance of any direct provision of this Part or the regulations made there-under.

18. Collection of taxes unaffected by pending appeals

Neither the giving of a notice of objection or of appeal by any person nor any delay in the hearing of an objection or of appeal shall in any way affect the due date of, or liability for, payment provided under this Part in respect of any tax due and payable or that has been collected on behalf of the Government that is the subject matter of the objection or appeal or in any way delay the collection of the same; but in the event of the estimate of the Board being set aside or reduced on appeal, the Board shall refund the amount or excess amount of tax which has been paid or collected on behalf of the Government.

19. Liability for payment of tax collected

Every person who collects any tax under this Part shall be deemed to hold the same in trust for the Government and for the payment over of the same in the manner and at the time provided under this Part; and the amount due shall, until paid, form a lien and charge on the entire assets of his estate in the hands of any trustee, having priority over all other claims of any person.

20. Summary proceedings without action

Where default is made in the payment of any tax that is due and payable under this Part or that has been collected or any part thereof, the Chairman of the Board or any person duly authorised by the Board may issue a certificate stating the amount so due, the amount thereof remaining unpaid and the name of the person by whom it is payable, and may file the certificate with any district court, and when so filed the certificate shall be of the same force and effect, and all proceedings may be taken thereon, as if it were a judgment of the court for the recovery of a debt of the amount stated in the certificate against the person named therein.

21. Bond deposit

(1)     Where a person accountable for tax has failed to collect or to remit tax in accordance with the provisions made by or under this Part, the Board may require him to deposit with the Board a bond by way of cash or other security satisfactory to the Board. The amount of the bond shall be determined by the Board, but shall not be greater than an amount equal to six times the sum or the estimated sum of tax that would normally be collected by the person each month under this Law.

(2)     Where a person who has deposited a bond has failed to collect or to remit tax in accordance with provisions made by or under this Part, the Board may, by giving written notice to the person, apply the bond in whole or in part to the amount which should have been collected, remitted, or paid by that person as the amount due to the Government as of the date of the notice.

22. Powers of inspection

(1)     Any person appointed by the Board may enter at any reasonable time the business premises occupied by any person or the premises where his records are kept, to determine whether this Part and the regulations are being or have been complied with, or to inspect, audit, and examine books of account, records, or documents, or to ascertain the quantities of produce whose sale is chargeable under this Part which have been bought by him or are in his possession, and the person occupying the premises shall answer all questions pertaining to these matters, and shall produce such books of account, records or documents as may be required.

(2)     Where it appears from the inspection, audit, or examination of the books of account, records, or documents that this Part or the regulations have not been complied with, the person making the inspection, audit, or examination shall calculate the tax collected or due in such manner and form and by such procedure as the Board may deem adequate and expedient, and the Board shall assess the person accountable for tax for the amount of the tax so calculated, but the person so assessed may object or appeal against the amount of the assessment under sections 15 and 16.

23. Search warrant; failure to answer questions or produce for inspection an offence

(1)     Any magistrate who is satisfied by information upon oath that there is reasonable ground for believing that any person has in his possession or under his control produce whose sale is chargeable under this Part in respect of which the tax payable has not been paid may at any time issue a warrant under his hand authorising any person appointed by the Board named therein to enter and search any building, receptacle or place, where such chargeable produce is believed to be situate, and to make such inquiries as are deemed necessary; and such person shall produce for inspection by the person named in the warrant any chargeable produce in his possession or under his control and answer any questions relating thereto.

(2)     Any person who refuses to answer any question put to him under subsection (1) of this section respecting any chargeable produce in his possession or under his control whether kept on the premises or elsewhere, or who fails to produce for inspection any books of account, records or documents, or any parcel, box, carton, barrel, tank or other receptacle in his control, that he is required to produce for inspection, shall be guilty of an offence and liable on conviction to a fine of one hundred naira or imprisonment for six months or to both such fine and imprisonment.

24. Failure to collect or account for tax

(1)     Any person accountable for tax under this Part who fails to collect and account for the same shall be guilty of an offence and liable on conviction to a fine equal to the amount of the tax that should have been collected and, in addition, to a fine of one hundred naira and in default of payment to imprisonment for six months.

(2)     A certificate under the hand of the Chairman of the Board or any person duly authorized by the Board stating the amount of tax in default, shall, for the purpose of subsection (1) of this section, be conclusive as to the amount of tax that should have been collected.

25. Failure to make returns, etc.

Any person who—

(a)     fails or neglects to furnish any returns or information or to comply with any requirement of the Board as and when required by this Part or the regulations; or

(b)     makes or delivers a return which is false in any material particular, shall be guilty of an offence and liable on conviction to a fine of one hundred naira or to imprisonment for six months or to both such fine and imprisonment.

26. Failure to register

Any person required by section 11 to become registered who fails within the time specified by that section to become registered shall be guilty of an offence and liable on conviction to a fine of twenty naira for each day during which he failed to become registered.

27. Regulations

The Commissioner may make regulations providing for any matter for which provision appears to him to be necessary for the purpose of giving effect to the provisions of this Part and in particular and without prejudice to the generality of the foregoing—

(a)     prohibiting the sale of any chargeable produce to which this Part applies to a person required to be registered under this Part except in such places as may be prescribed;

(b)     prohibiting the purchase of any chargeable produce to which this Part applies by persons, other than persons registered under this Part, either generally or in any specified circumstances or in respect of produce exceeding, in quantity or value, such amount as may be prescribed;

(c)     requiring the issue of invoices or similar documents in respect of chargeable sales of produce to which this Part applies and prescribing the particulars to be included therein;

(d)     imposing upon persons who appear to the Board to be carrying on a business which includes the purchasing or selling of produce to which this Part applies the duty to furnish within such period as may be prescribed information in the prescribed form for determining whether such persons ought to be registered;

(e)     requiring persons registered under this Part to keep such accounts and records and to make returns of sales to or by them or returns of purchases by them of produce to which this Part applies and of the amounts of tax for which sellers are accountable in respect of such periods, in such form and containing such particulars as may be prescribed, and to pay the amount of tax appearing by the returns to be due from the said sellers at such times as may be prescribed;

(f)      requiring any person concerned in the exportation of produce to which this Part applies to furnish to the Board within such time as may be prescribed such information relating to the export of such goods as may be prescribed;

(g)     prescribing the conditions upon which a refund of tax may be made in respect of the chargeable sale of produce subsequent to an original chargeable sale of the same produce;

(h)     prescribing anything which by this Part is authorised or required to be prescribed.

PART 4

Miscellaneous

28. Evasion of tax

Any person who wilfully attempts in any manner to evade or defeat tax shall be guilty of an offence and liable on conviction to imprisonment for one year.

29. Refunds

(1)     A deduction or refund of tax may be authorised by the Board—

(a)     where an overpayment has been made by the tax-payer;

(b)     where the tax was paid in error;

(c)     subject to such conditions as may be prescribed, in the case of tax upon a sale to which Part 3 applies, where the Board is satisfied that the same produce has been the subject of an original chargeable sale and a subsequent chargeable sale.

(2)     No refund or deduction of tax shall be paid unless application is made therefore in writing by the person entitled thereto within six months of the time when the refund or deduction could first be claimed.

30. Recovery of tax

Subject to the provisions of this Law, tax may be sued for and recovered in a court of competent jurisdiction by action as for a debt owing to the Government.

31. Interpretation

In this Law—

“Board” means the State Board of Internal Revenue established under the Board of Internal Revenue Law;

“chargeable produce” means produce whose sale is subject to tax;

“chargeable sale” means a sale subject to tax;

“Commissioner” means the State Commissioner for Finance;

“Executive Council” means Executive Council of the State;

“Gazette” means the State Gazette;

“licensed buying agent” means a buying agent in possession of a valid licence granted by the Marketing Board;

“marketed produce” means produce for the time being included in Part 1 of the Schedule to this Law;

“Market Board” means the Cross River State Marketing Board established by the Cross River Marketing Board Law;

“prescribed”, in relation to marketed produce, means prescribed by regulations made under section 9, and, in relation to other chargeable produce, means prescribed by regulations made under section 27;

“produce” means any product of agriculture, horticulture or siviculture;

“regulations” means regulations made by virtue of any relevant section of this Law;

“resale” includes resale outside the State;

“sale” means a contract which is a contract of sale within the meaning of the Sale of Goods Act, and also a contract similar to such a contract in other respects but made for a consideration wholly or partly in money’s worth and not, or not only, in money, and also any transaction, in whatever form expressed, in so far as its effect is in substance the same as the effect of such a contract, and reference to goods being sold includes, in relation to a sale made for a consideration, not, or not only, in money, and in relation to such a transaction, reference to goods being disposed of in any manner;

“State” means Cross River State of Nigeria;

“tax” means the produce sales tax imposed by or under this Law.

32. Citation

This Law may be cited as the Produce Sales Tax Law.

 

 

 

SCHEDULE

PART 1

Produce	Rate of Tax ₦
Cocoa ……………………………………………………………………………… Palm Oil ……………………………………………………………….…………. Palm Kernel ……………………………………………………………………. Groundnuts ……………………………………………………………………. Copra ……………………………………………………………………………… Benniseed ………………………………………………………………………. Soya Beans …………………………………………………………………….	1000 per ton 1000 per ton 800 per ton 300 per ton 200 per ton 100 per ton 50 per ton

 

PART 2

Produce	Rate of Tax ₦
Rubber ………………………………………………………………………………….	10 per pound weight

 

CHAPTER P12

PRODUCE SALES TAX LAW

SUBSIDIARY LEGISLATION

List of subsidiary legislation

1. Produce Sales Tax (Unmarketed Produce) Regulations.

PRODUCE SALES TAX (UNMARKETED PRODUCE) REGULATIONS

ARRANGEMENT OF REGULATIONS

PART 1

General

REGULATION

1. Application for registration.
2. Board may require information.
3. Certificates.

PART 2

Sales of Rubber

4. Returns.
5. Monthly returns.
6. Payment of tax.
7. Accounts.
8. Exporters to make returns, etc., if so required.
9. Receipt to be issued.
10. Calculation of tax.
11. Penalty.
12. Interpretation.
13. Transitional provisions.
14. Citation.

SCHEDULE

Certificate of Registration

PRODUCE SALES TAX (UNMARKETED PRODUCE) REGULATIONS

[C.R.S.L.N. No. 150 of 1971. Section 27.]

PART 1

General

1. Application for registration

Applications from persons carrying on business in such circumstances that they are required by subsection (1) of section 11 of the Law to be registered shall be made in the form prescribed by the Board and containing such particulars of the business carried on as the Board may require.

2. Board may require information

Every person who appears to the Board to be carrying on business which includes the buying for resale or selling or export of any produce subject to Part 3 of the Law shall, if required by the Board, furnish such information relating to his business within such time and in such form as the Board may require for the purpose of determining whether such person ought to be registered.

3. Certificates

(1)     Every certificate of registration issued under Part 3 of the Law shall be in the form set out in the Schedule.

(2)     A person to whom a certificate is issued shall produce the same on demand to any person acting for and on behalf of the Board.

PART 2

Sale of Rubber

4. Returns

Every person required to be registered in respect of rubber shall furnish to the Board in such form as the Board may require a return—

(a)     in the case of a person carrying on business at the commencement of the Law, of his stocks of rubber in hand on 1st January, 1970; and

(b)     in the case of a person subsequently commencing business, of his stocks of rubber in hand on the earliest date after which he ought to apply for registration.

5. Monthly returns

Every person required to be registered shall not later than the fifth day of each month furnish to the Board, in such form and containing such particulars as the Board may require, a return—

(a)     of his stocks of rubber in hand at the commencement of the last preceding month;

(b)     of his purchases or sales during the last preceding month;

(c)     of the disposal of his stocks or rubber during the last preceding month;

(d)     of the stocks of rubber in hand at the end of the last preceding month;

(e)     of the tax for which the seller is accountable in respect of the last preceding month.

6. Payment of tax

Every seller required to be registered shall at the time of submission of his monthly returns pay to the nearest Treasury Cash Office the amount of tax for the month due and shall forward to the Board with his monthly returns details showing the station where the amount was paid and also the number and date of the Treasury receipt for such payment.

7. Accounts

Every person required to be registered shall keep or cause to be kept to the satisfaction of the Board books of account, entered up to date, containing full particulars of all purchases and sales of rubber, stocks of rubber held, and all transactions made in connection with his business dealings in rubber and showing the amounts of tax where applicable for which he is accountable.

8. Exporters to make returns, etc., if so required

Every person concerned in the exportation of rubber shall, if so required by the Board, furnish to the Board in respect of any month commencing on or after 1st January, 1970, a return of rubber shipped by him in that month and of the person from whom such rubber was purchased or obtained by the exporter and shall, if so required by the Board, produce to the Board the bills of lading or other documents in his possession relating thereto.

9. Receipt to be issued

Every seller shall issue to a purchaser a receipt in the form prescribed by the Board for any sale of rubber and such receipt shall show the weight of rubber sold and the amount of tax collected in respect of the sale.

10. Calculation of tax

For the purpose of calculating the tax the weight to be taken shall be the weight of dry rubber sold to the buyer.

11. Penalty

Any person who contravenes or fails to comply with the requirements of regulation 9 shall be guilty of an offence and liable on conviction to a fine of twenty naira for each such offence.

12. Interpretation

In these regulations—

“the Board” means the Cross River State Board of Internal Revenue established under the Cross River State Board of Internal Revenue Law;

“the Law” means the Produce Sales Tax Law;

“month” means a calendar month.

13. Transitional provisions

(1)     For the period before the date of publication in the Gazette of these Regulations returns required to be furnished under regulation 5 shall not be furnished monthly, but a comprehensive return showing the several particulars required by regulation 5 shall, within ninety days after the publication aforesaid, be furnished—

(a)     in the case of a person carrying on business on and after the commencement of these Regulations, for the period beginning from 1st January, 1970 and ending on the date of the said publication; or

(b)     in the case of a person subsequently commencing business, for the period beginning from the earliest date after which he ought to apply for registration and ending on the date of the said publication.

(2)     Tax in respect of either period mentioned in paragraph (1) (a) or paragraph (1) (b) of this regulation shall be paid when the return mentioned in paragraph (1) of this regulation is due for submission.

14. Citation

These regulations may be cited as the Produce Sales Tax (Unmarketed Produce) Regulations.

SCHEDULE

CROSS RIVER STATE OF NIGERIA PRODUCE SALES TAX LAW

Certificate of Registration

No. …………………………………………..

This is to certify that ………………………………………………………………………….

……………………………………………………………………………………………………..

of ……………………………………………………………………………………………………..

carrying on business as ……………………………………………………………………….. has/have been registered as a buyer(s)/seller(s) pursuant to section 11 of the Produce Sales Tax Law.

ISSUED at ………………. this …………….. day of ………………………, 20 …………..

…….………………………………………………………….    for Cross River State Board of Internal Revenue