NASARAWA STATE COMMUNITY TAX LAW

Published by Law Nigeria Admin at 21st May 2019

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NASARAWA STATE COMMUNITY TAX LAW

LAWS OF NASARAWA

ARRANGEMENT OF SECTIONS

Citation and commencement
Community Tax
Rate of Tax
Sharing formula
Monitoring Committee
Penalty
Jurisdiction
[Institution of proceedings and effect on liability to pay tax]
Prosecution with the sanction of the relevant Tax Authority
Power to compound a case
Power to enter and require information
Offences
Immunity from action
Tax recoverable as civil debt
Power to make guidelines
Interpretation

NASARAWA STATE COMMUNITY TAX LAW

A LAW TO AUTHORISED THE COLLECTION OF COMMUNITY TAX FOR THE DEVELOPMENT OF NASARAWA STATE

Enactment

BE IT ENACTED by the Nasarawa State House of Assembly and by the authority of same as follows:

Citation and commencement

This Law shall be cited as the Nasarawa State Community Tax Law and shall come into operation on the ……………. day of ………………………. 2005.

Community Tax

There shall be imposed on all taxable adults in the State a Community Tax.

Rate of Tax

The Community Tax payable shall be N150 annually and shall be subject to review from time to time.

Sharing formula

Proceeds realized from the tax shall be shared between the State Government/Local Government/Development Area. Development Area in the ratio of 50-50, respectively.

Monitoring Committee

(1) A Committee shall be set up at the Local Government/Development Area level to monitor the implementation of the 50% share accruing to it. The Committee will comprise the following:

(a) Chairman of the Local Government/Development Area (to be Chairman)

(b) Chairman Traditional Council (member and signatory to the Account).

(d) Director, Finance & Supplies – Member

(e) Director of Personnel Management – Member

(2) At the State level, the 50% share of the fund shall have its separate account under the Ministry for Local Government/Development and Chieftaincy Affairs and the money will strictly be monitored by the Ministry. The Permanent Secretary of the Ministry will be the Accounting Officer.

Penalty

A person guilty of an offence under this Law, or a person who contravenes or fails to comply with any of the provisions of this Law or any rule or regulation made therein under shall be liable on conviction to a fine not exceeding N5,000 and in default of payment to imprisonment for one(1) month.

Jurisdiction

Magistrate and Area Courts in the State shall have jurisdiction to try offences under this Law.

[Institution of proceedings and effect on liability to pay tax]

The institution of proceedings for the imposition of the fine or term of imprisonment under this Law shall not relieve a person from liability to payment of any tax for which he is or may become liable.

Prosecution with the sanction of the relevant Tax Authority

No prosecution in respect of an offence under this Law may be commenced except at the instance of the relevant tax authority, or Attorney General of the State.

Power to compound a case

The relevant tax authority may compound an offence under this Law and with the leave of the Court may before judgment, stay or compound any proceeding.

Power to enter and require information

Whenever it is necessary for the purpose of obtaining information in relation to a person who is or may be liable to the tax imposed by this Law, or for the purpose of collecting the tax, a Tax Collector may, during daylight hours, enter into and upon any house or premises, provided he does so without damage to the house or premises and requires from a person therein to give all information orally to him.

Offences

A person who:

(a) Unlawfully refuses or neglects to pay tax; or

(b) Having been required to give any information under this Law willfully obstructs a Tax Collector in the performance of his duties by neglecting or refusing to give such information, is guilty of an offence under this Law.

Immunity from action

A Tax Collector shall not be liable in any action or proceeding whether civil or criminal for anything done or said by him in the lawful exercise of the powers conferred upon him in this Law.

Tax recoverable as civil debt

The tax shall be recoverable from a Tax Payer as a civil debt.

Power to make guidelines

15.(1) The Ministry charged with overseeing the affairs of Local Government and Chieftaincy Affairs in the State may make guidelines;

(a) In relation to the method of computation, assessment, collection and review of Community Tax, in consultation with the Ministry Finance and or any other relevant Agency; and

(b) Generally for carrying out the provisions of this Law.

(2) The Guidelines made under Subsection (1) may provide that any person who acts in contravention thereof or fails to comply with any of the said guidelines shall be guilty of an offence.

Interpretation

In this Law:

“Court” means Magistrate and Area Courts of any grade in the State.

“State” means Nasarawa State.

“Tax authority” means authority that is charged with the responsibility of computation, assessment and collection of the tax.

“Tax” means Community Tax.

“Taxable adults” mean male adults above the age of 18 years.

This printed impression has been carefully compared by me with the Bill, which has been passed by the Nasarawa State House of Assembly and is found by me to be true and correct copy of the Bill.

MOSES A. ONDAKI

Clerk of the House
Nasarawa State House of Assembly

I ASSENTED THIS 22nd DAY OF JUNE, 2005

ALHAJI ABDULLAHI ADAMU

Executive Governor
Nasarawa State of Nigeria

Re-passed by two-thirds majority this …………….day of……………2005

HON. MOHAMMED OGOSHI ONAWO

SPEAKER
Nasarawa State House of Assembly

Find other laws of Nasarawa State, Nigeria HERE