CROSS RIVER – NEW CONSULTING TASK FORCE ON REVENUE COLLECTION LAW

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LAWS OF CROSS RIVER STATE

CHAPTER N1

NEW CONSULTING TASK FORCE ON REVENUE COLLECTION LAW

ARRANGEMENT OF SECTIONS

PART I

Establishment and Constitution

SECTION

1. Establishment of Task Force.
2. Constitution of Task Force.

PART II

Functions and power

3. Establishment of Task Force.
4. Power of Task Force.
5. Incorporation of Board of Internal Revenue Law – Cap. B2.

PART III

Offences and penalties

6. Offences and penalties.
7. Staff of Task Force.
8. Immunity of members.

PART IV

Establishment of Court

9. Establishment of Revenue Court.
10. Jurisdiction.
11. Power and procedure of Court.
12. Interpretation.
13. Short title.

 

CHAPTER N1

NEW CONSULTING TASK FORCE ON REVENUE COLLECTION LAW

Be it enacted by the Cross River State House of Assembly the following Law:

(5th July, 1995)

[Commencement.]

PART I

Establishment and Constitution

1. Establishment of Task Force

There is hereby established for the State a Task Force to be known as Cross River State New Consulting Task Force on Revenue Collection for the purpose of effective and efficient enforcement and expenditure, collection of taxes and other revenue from defaulters (in this Law referred to as “TASK FORCE”).

2. Constitution of Task Force

The Governor or any person so authorised by him in that behalf may by contractual agreement appoint any competent consultancy firm or person to constitute the Task Force for the purpose of this Law.

PART II

Functions and power

3. Establishment of Task Force

The function of the Task Force shall be—

(a)     to assist the internal revenue service and any other Government establishment charged with the responsibility of collecting taxes and other revenue in the State;

(b)     to collect from companies, establishments, commercial and industrial organizations operating in the State taxes and rates deductible from the salaries or wages of their workers or employees under the pay as you earn system (P.A.Y.E.), which taxes have not been remitted to government as and when due;

(c)     to collect withholding taxes accruable from contracts and supplies, professional fees, rents, dividends, royalties, management fees, interest and directors’ fees;

(d)     to collect development levies where applicable; and

(e)     to collect from and enforce the payment of the business premises fees by corporate and non-corporate bodies in the State.

4. Power of Task Force

The Task Force shall have power—

(a)     to impound and detain any movable property of an identified and notified tax defaulter for a maximum period of thirty days after which the movable property shall be disposed of by the Task Force by auction sale;

(b)     to enter upon any premises between the hours of six o’clock for the purposes of assessing or reassessing tax payers, inspecting receipts, booklets, payment vouchers, registers or any document which it may consider necessary for effective and efficient performance of its functions under this Law;

(c)     to seal off the premises or office of any defaulter for such period as the defaulter is unwilling to comply with the demand notice for payment of arrears or where the defaulter is unwilling to allow the Task Force to discharge its function under this Law;

(d)     to perform such other acts as are necessary or expedient for the carrying into effect of the provisions of this Law:

Provided that any defaulter whose premises is sealed off for non-compliance with the demands of the Task Force or in accordance with paragraph (c) of this section shall be liable to a fine of one thousand naira payable by a corporate body and five hundred naira payable by a non-corporate body for each day the premises remains sealed by the Task Force.

5. Incorporation of Board of Internal Revenue Law – Cap. B2

The Task Force shall, in addition to the provisions of this Law, discharge its functions in relation to tax collection and revenue generation in accordance with the provision of the Board of Internal Revenue Law and the Finance Law, Laws of the Cross River State.

PART III

Offences and penalties

6. Offences and penalties

Any person who—

(a)     willfully resists, hinders or obstructs any person from performing his duty under this Law or willfully gives false information or document to the Task Force for the purpose of evading the payment of any monies due to the State is guilty of an offence and liable upon conviction to a fine not exceeding twenty thousand naira for a corporate body or to both such fine and imprisonment;

(b)     counsels or abets any person to commit any offence mentioned in paragraph (a) of this section is guilty of an offence, and liable upon conviction to a fine not exceeding ten thousand naira for a corporate body or two thousand naira for a non corporate body or to imprisonment not exceeding six months or to both such fine and imprisonment;

(c)     any defaulter whose premises is sealed by the Task Force under section 4 (c) of this Law shall in addition to the penalties imposes in this Law pay a minimum of 75% (seventy-five percent) of the amount due as arrears before the premises shall be re-opened by the Task Force.

7. Staff of Task Force

The Task Force may obtain from any Government Department any staff of that Department to assist the Task Force in carrying out its function under this Law.

8. Immunity of members

No member of the Task Force shall be personally liable for any acts of commission or omission arising in good faith in the course of performing or carrying into effect the provision of this Law.

PART IV

Establishment of Court

9. Establishment of Revenue Court

(1)     There is hereby established for the purpose of this Law, a Revenue Court which shall be presided over by a magistrate assigned to the Court by the state chief judge.

(2)     The Revenue Court shall speedily try and determine cases arising from or under this Law.

(3)     The Court shall be assisted by the staff to be deployed under section 7 of this Law.

10. Jurisdiction

(1)     The Court shall have jurisdiction to try all cases arising under this Law from any part of the State.

(2)     For the purpose of effectively carry out its duties under this Law, the Court may move from one urban area to another or from one part of the State to another.

11. Power and procedure of Court

Any Magistrate presiding over the Court shall in addition to such powers exercisable by a Magistrate of that grade, have power to fine on the spot any individual, firm or company that commits an offence under this Law.

12. Interpretation

In this Law—

“Court” means the Cross River State Revenue Court;

“defaulter” means any person who defaults in the payment of tax, business premises, fees or such other monies as may accrue to the state as revenue;

“Governor” means the Governor of the State;

“Internal Revenue Service” means the Cross River State Internal Revenue Service;

“member” means member of the Task Force;

“State” means the Cross River State;

“Task Force” means the Cross River State New Consulting Task Force on Revenue Collection established under this Law.

13. Short title

This Law may be cited as the New Consulting Task Force on Revenue Collection Law.

CHAPTER N1

NEW CONSULTING TASK FORCE ON REVENUE COLLECTION LAW

SUBSIDIARY LEGISLATION

No Subsidiary Legislation