Table of Contents
What became the Federal Inland Revenue Service (FIRS) was created in 1943, when it was carved out of the erstwhile Inland Revenue Department that covered what then constituted Anglo-phone West Africa (including Ghana, Gambia, Sierra Leone and Nigeria) during the colonial era. In 1958, the Board of Inland Revenue was established under the Income Tax Ordinance of 1958. After various reform programmes, the Federal Inland Revenue Service (FIRS) as the operational arm of Federal Board of Inland Revenue (FBIR),transformed into it current status (withautonomy and other powers) through the enactment of the FIRS (Establishment) Act 13 of 2007.
The commencement date of this Act was 16th April, 2007 and the Act is a compendium of provisions to guide the effective administration of taxation in Nigeria by the FIRS.By virtue of its mandate as stated in the Act, the FIRS is charged with the primary responsibility of assessing, collecting and accountingto the Government for various Federal taxes specified in the First Schedule of the Act.
In 2003, the Federal Government of Nigeria recognized that poor service delivery in the public sector had become an urgent national issue and undertook a series of steps that lead to the entering into a Service Compact (SERVICOM) with all Nigerians in March 2004. This was followed by the creation of the SERVICOM office within the Presidency to ensure the entrenchment of excellent service delivery in the public sector in policy, programmes and practice.
In line with the subsequentPresidential Mandate, the FIRS created a unit in 2014 to institutionalize Service Delivery within the Service.This unit has undergone various transformations to meet the tempo of ever-changing FIRS organizational reforms and the needs of taxpaying public and stakeholders. In 2011 FIRS created a Taxpayer Service Department (TPSD) for enhanced focus on taxpayers as well as National Taxpayer Advocate position (in 2012) to ensure effective high-level advocacy for taxpayers.
In a revenue authority operating within the twin boundaries of fast-tracked economic development and a national transformation agenda, we have recognized that excellent service delivery is a critical aspect of our operational success. In our quest to deliver quality service to taxpayers and operate an efficient and transparent tax system that optimizes tax revenue collection for National Development, as specified in our vision and mission statements, this charter has been developed for the benefit of our taxpayers and stakeholders.
This Charter set out the services provided byFIRS and the standards our esteemed service takers (Taxpayers& other Stakeholders) can hold us to and also provide the mode and channels through which to lay service delivery complaints and make suggestions for continuous improvement.
The FIRS vision was developed as part of the FIRS Reform Agenda in 2004; states that we strive
“To deliver quality service to taxpayers, in partnership with other stakeholders and make taxation the pivot of national development”
Similarly, our mission statement is
“To operate an efficient and transparent tax system that optimizes tax revenue collection and voluntary compliance”
To ensure we realize our vision and mission, the FIRS has identified fourcardinal values that all staff must imbibe and guard their comportment and conduct. These are;
Distilling from the above corporate position, our ethical code of conduct for all FIRS staff mandate that a Tax officer must:-
There are a large number of bodies and individuals that we provide various services to and these include but are not limited to;
The FIRS renders the following key services to its taxpayers and stakeholders
The due dates for the collection of these taxes are provided for by law. See our website www.firs.gov.ng
In FIRS, we will align our actions with our core values and
The SERVICOM Nodal Officer leads the team that monitors FIRS service delivery standards and implementation on a routine basis across the nation where we have our offices.
Subsequently,this information, and data collated from stakeholders& taxpayers feedback/complaints, forms a part of the annual FIRS report to the Federal Government of Nigeria.
To enable us to provide excellent service to our taxpayers and stakeholders, we ask that they
There are some limitations that may affect the implementation of this Charter;
We believe that it is in your interest to ensure that your grievances are heard and addressed and have detailed the various means through which you can lay your complaints and provide us with feedback and suggestions.
There are four levels at which grievances/disputes with taxpayers can be heard. If disputes/grievances are not immediately addressed, taxpayers are encouraged to proceed along the various levels below to air their grievances:
|First Level: Tax Controller (TC) of the tax office||48 hours|
|Second Level: State Coordinator (SC)
(depending on office the grievance was initiated from -
See Appendix I - for contact details of SCs)
|Third Level: FIRS Helpdesk
E-mail – email@example.com / firstname.lastname@example.org
Tel. - 09073777777; 09072111111; 09074444441; 09074444442
|Fourth Level: SERVICOM
E-mail – email@example.com / firstname.lastname@example.org / email@example.com
If these channels do not produce a result satisfactory to you, please consider external channels such as independent arbitration & mediation services, the Tax Appeal Tribunal and other courts of law. Details of the contacts above is available on www.firs.gov.ng
For complaints and enquiries that are not tax related, please complain first to the relevant Departmental SERVICOMFocal Officer/helpdesk.
If you are not satisfied with the resolution offered, please contact;
Where there are situations regarding fraud, bribery and corruption, please contact the Anti-corruption & Transparency Unit (also known as the Whistle blower Team) through the telephone and e-mail addresses listed below:
09070320486; 09070320498; 09070320499
Please note that all information provided will be treated in the strictest confidence and you will not be victimized for providing information or complaining about corrupt practices.
Our future outlook is a modernized and fully automated Service, branded for professionalism and high ethical values in customized service delivery on which Government will depend as the major provider of sustainable revenue for national development.
This charter is expected to be reviewed twoyears from the date of publicationor as the need arises.
CONTACT DETAILS OF STATE COORDINATORS
|SN||OFFICE||E-MAIL ADDRESS||PHONE NO.|
OGUN, OYO AND OSUN
LAGOS MAINLAND EAST
LAGOS MAINLAND WEST
ABIA,EBONYI, AND ENUGU
AKWA IBOM, BAYELSA,AND CROSS RIVER
ADAMAWA, TARABA AND GOMBE
PLATEAU, BAUCHI, BORNO AND YOBE
IMO AND ANAMBRA
KEBBI, SOKOTO AND ZAMFARA
JIGAWA, KANO AND KATSINA
BENUE, KADUNA AND NIGER
FCT, KOGI AND NASSARAWA
KWARA, ONDO AND EKITI
EDO, DELTA AND RIVERS
For enquiries or feedback about service received at any of our offices nationwide, please mail any of the listed addresses, or call the following numbers:
|Phone Numbers|| 09074444441