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External Reporting Lines



FIRS, as an agency of the Ministry of Finance, reports to the Honourable Minister of Finance.

Section 51 of the Federal Inland Revenue Service (Establishment) Act provides that the FIRS Board shall be subject to the general direction of the Minister of Finance and any written direction, order or instruction given by him after consultation with the Executive Chairman shall be carried out by the Board as long as the directive does not require the Board to increase or decrease any assessment of tax or judgement debt due, or which would have the effect of initiating, forbidding the initiation of, withdrawing or altering the normal course of any proceeding whether civil or criminal, relating either to the recovery of any tax or to any tax offence.

Section 60 of the Act states that, “The Minister may give to the Service or the Executive Chairman such directives of a general nature or relating generally to matters of policy with regards to the exercise of its or his functions as he may consider necessary and the Service or the Executive Chairman shall comply with the directives or cause them to be complied with.”

NG
692041
EU
124135
US
113608
GB
68512
NO
45951
ZA
12705
IN
6214
DE
3282
NL
2979
FR
2662
Newest:
GW
You:
US
Today:
1252
Month:
353770
Total:
1134505
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