Compulsory Development Levy Law

COMPULSORY DEVELOPMENT LEVY LAW

1. Citation and commencement. This Law may be cited as the Compulsory Development Levy Law, 1986 and shall be deemed to have come into force on the 1st day of January, 1985.

2. Interpretation. In this Law - “adult” means any person above the age of twenty-one but excludes any undergraduate of any institution of learning with a current identity card of the institution; “Treasurer” means the person in charge of the account of Local Government Council; “levy” means the compulsory development levy prescribed under this Law; “State” means Delta State of Nigeria.

3. Payment of levy. (a) Every taxable adult in the State shall pay a levy of fifty naira if the adult is a male person and twenty Naira if the adult is a female person and shall be paid in the Local Government Council in which they work or ordinarily reside for the development of that Council: Provided that for the purpose of this section, all monies, levies or deductions previously due or collected or made prior to the publication of this Law, shall not be subject to any refund whatsoever. (b) The levy is without prejudice to any other form of tax to which adult male and adult female persons are subject, whether or not under the Pay-As-You-Earn (PAYE) or self- employed tax schemes.

4. Record card. Every taxable adult shall on the payment of N2.00 obtain a record card in which particulars of his payment of the levy shall be recorded.

5. Application of the Law. This Law shall not apply to the following persons - (a) infants; (b) handicapped persons; (c) lunatics; (d) males above the age of 70 years; and (e) females above the age of 60 years.

6. Payment of levy. This levy shall be paid not later than the end of April of each year.

7. Levy to be deducted by Treasurer. (1) The Treasurer shall be responsible for the implementation of the provisions of this Law and shall collect the levy. (2) The Treasurer may delegate his duties under this Law to the Principal Officers of the Department of Internal Revenue in the State or to any other person duly authorised by him in writing. (3) The Treasurer shall pay levy collected as soon as possible into the nearest Treasury Cash Office.

8. Offences. (1) Any taxable adult who fails to pay the levy as prescribed by this Law shall be guilty of an offence and liable upon conviction to a fine of two thousand naira or to a term of imprisonment not exceeding a period of three months or to both such fine and imprisonment. (2) Any person duly authorised to collect the levy who - (a) converts to his own use or otherwise embezzles or wrongfully uses all or any portion of the levy so collected; or (b) renders a false return, whether verbal or in writing, in respect of the number of taxable adults in his area of collection or the amount of levy so collected; or (c) defrauds any person in connection with the levy, shall be guilty of an offence and liable upon conviction to an automatic order of dismissal from the service of a public office or a fine of two hundred thousand naira or ten years’ imprisonment or to both such fine, order and imprisonment.

9. Punishment. Any unauthorised person who collects or attempts to collect the levy prescribed under this Law shall be guilty of an offence and liable on conviction to a fine of two hundred and fifty thousand naira or to a term of imprisonment often years or to both such fine and imprisonment.

10. Revenue Court jurisdiction. (1) The Revenue Court shall have the power to try any person neglecting, refusing or failing to pay the levy imposed by this Law and all offences created by this Law. (2) The Compulsory Development Edict No. 7 of 1986, as far as it applies to Delta State, is hereby amended as herein provided in this Law.