Delta State Internal Revenue Card System Law

DELTA STATE INTERNAL REVENUE CARD SYSTEM LAW

1. Citation and commencement. This Law may be cited as the Delta State Internal Revenue Card System Law and shall come into force on the 27th day of August, 2002.

2. Interpretation. In this Law "Appropriate Authority" means the Board of Internal Revenue, or its accredited representatives; "Delta State Internal Revenue Card System" means the electronic card system established under section 3 of this Law; "State" means Delta State of Nigeria; "Taxable adult" means any person above the age of 18 years PROVIDED such a person is not a student or incapacitated in any form.

3. Establishment of DSIR Card. There is hereby established in Delta State the Delta State Internal Revenue Card System, as an aid to assessment and collection of Personal Income Tax From taxable adults in the State. The Delta State Internal Revenue Card System shall be operated in the manner stipulated in Schedule 1.

4. Registration on taxable adults. (1) For the purpose of this Law, every taxable adult in the State shall register with the appropriate authority for easy accessibility and assessment on payment of the prescribed fee. (2) The appropriate authority shall upon receipt of the payment of the prescribed fee by a taxable adult, issue him a Delta State Internal Revenue Card and the person to whom the Delta State Internal Revenue Card is issued shall present same to the appropriate authority or other government authority whenever required to do so. (3) The Delta State Internal Revenue Card shall be in the former shown in Schedule 11.

5. Consultant. (1) The Governor shall appoint a consultant to facilitate the implementation of the system established under Section 3 of this Law or such terms and conditions as he may deem fit (2) In appointing the Consultant under this Law, the Governor may through the appropriate authority giv directives of a general or specific nature to the Consultant with respect to the Delta State Internal Revenue Card System. (3) A Consultant appointed under Section 5 of this Law shall be responsible for the general organisation and administration of the Delta State Internal Revenue Card system. (4) In carrying out its duties, the Consultant shall remain under the general supervision of the appropriate authority.

6. Offences. Any taxable adult who - (a) fails, refuses or neglects to register or procure the Delta State Internal Revenue Card or (b) on requirement, fails, refuses, neglects or is unable to present his Delta State Internal Revenue Card to the appropriate authority for possible assessment of his personal income tax, or (c) obstructs the appropriate authority in the performance of any of its duty under this law; shall be guilty of an offence and shall on conviction be liable to a line of N5,000.00 or six months imprisonment. Schedule 1 DELTA STATE INTERNAL REVENUE CARD SYSTEM LAW Delta State Internal Revenue Card Title The Delta State Internal Revenue Card is a complementary to the Income Tax Form A. Each Card will contain a unique 16 - digit Board of Internal Revenue Reference Number, name of taxpayer, a male/female indicator, marital status, paid employment/self employment indicator, tax office sort code, and home/office address. It has a general format as in schedule II. General description The Delta State Internal Revenue Card is an electronic Card. It has a magnetic stripe, which holds a unique Delta State Board of Internal Revenue Reference Number for a particular taxable person, as required in FORM A of the Income Tax Form. It will be issued to all taxable person within the State. It is a simple device to boost the capacity and effectiveness of the Internal Revenue Services. Persons to carry a DSIR Cards Every taxable person residing within the State is to hold the new Delta State Internal Revenue Card and shall produce it upon demand by an authorised tax collector when: (a) contacting the Internal Revenue Board or its Offices; (b) conducting any business with any other Ministry, Department, Agency, Commission of the State Government; (c) conducting any business with any other Ministry, Department, Agency, Commission of the Local Government Area within the State; (d) conducting any business with any other Ministry, Department, Agency, Commission of the Federal Government within the State; (e) Starting work with an employer within the State; (f) Starting a business, trade, profession, vocation, etc within the State, conducting business in the State; (g) receiving pension, rents, dividends, interests etc, (h) in all circumstances where the use of a Tax Clearance is required. Issuance

1. Each taxable person in the State shall be issued a Delta State Internal Revenue Card: (a) upon his/her completion and return of annual tax return, or (b) upon payment of tax under best of judgment assessment.

2. Upon issuance of the Delta State Internal Revenue Card to a taxpayer, the Board of Internal Revenue shall collect a sum of N500 from the taxpayer.

3. Such an amount so collected from a taxpayer upon insurance of a Delta State Internal Revenue Card shall be taken as an amount deposited against tax payable by the taxpayer. Mode of operation.

1. An appointed revenue collector visits a registered taxpayer to collect his/her tax.

2. The taxpayer submits his Delta State Internal Revenue Card and the amount due to the revenue collector.

3. The collector swipes the Card on an electronic imprinter (terminal).

4. The terminal quickly checks the validity of the Card and for any arrears outstanding on it.

5. If validity is confirmed, the terminal prompts the revenue collector to enter the amount due and paid.

6. The terminal prints out a receipt showing the Card number of the taxpayer amount collected, the date and time of collection, the revenue collector's details, etc.

7. These details are equally retained within the terminal's smart card.

8. The Revenue collector returns the Card to the taxpayer and issues him a receipt.

9. At the end of the day, the revenue collector pays his collection into a designated bank.

10. Details of collection are transferred to Service Providers host computer for analysis and reporting to the State Government. Schedule 2 DELTA STATE INTERNAL REVENUE CARD SYSTEM LAW MINISTRY OF FINANCE & ECONOMIC PLANNING DSIR CARD 5890 9801 0100 1600 NAME:.......................................................... SPECIMEN If found return to any DSIRB Office. IR Form A Revised) Signature .......................................... Only the person who Provide Revenue Number Give Number - Whenever you contact the IR office - Whenever you start work for an employer - Whenever you have a transaction with State Govt./LG. - Whenever you enter into financial txns in the State - Whenever you start a business in the state SPECIMEN