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121 CHAPTER FOUR THE STRUCTUREAND JURISDICTION OF NIGERIAN TAXAUTHORITIES THE FEDERALINLAND REVENUE SERVICE The nucleus of the Federal Inland Revenue Service was formed with the appointment, in 1935, of Frank G. Lloyd as the Commissioner of Income Tax for the Colony and Protectorate of Nigeria. Like his counterparts in Gold Coast (Ghana), Sierra Leone, and Gambia, Lloyd was overseen by Walter B. Dare who was the Commissioner of Income Tax for Anglophone West Africa comprising of Nigeria and the aforementioned colonies. Lloyd was assisted by Fraser G. Selby as the first Assistant Commissioner of Income Tax. In 1943, the Nigerian Inland Revenue Department was carved out of the Anglo-Phone Inland Revenue Department and established as an autonomous body, and W.A.B. Carter of the United Kingdom Inland Revenue was appointed as the first Commissioner of Income Tax of the new agency, a position he held until 1951 when he was succeeded by Fraser G. Selby. The Inland Revenue Department was made up of the following: a. The Resident appointed by the Governor; b. Chief and elders in each district; c. Any native authority, which by native law and custom was recognized as the tax collection authority; d. Any native council or group of persons appointed by the Governor. F.G. Reynolds was appointed Commissioner of Income Tax upon the retirement of F.G. Selby in 1960 and was the helmsman for only one year.1 F. G Reynolds was succeeded by the first Nigerian Chairman of the Federal Board of Inland Revenue, Chief Ephraim A. Osindero.2 Chief Osindero was chairman from 1961 to 1971. Other chairmen that followed, in chronological order are: Chief Vincent O. A. Ogunba (1971-1978), Chief David A. Olorunleke (1978 - 1992), Mr. James K. Naiyeju (1992-1999), Alhaji Ibrahim Zukogi (1999 - 2001), Mr. Ballama Manu (2001 - 2004), Ifueko Omoigui Okauru (2004 to date). In 1993, the nomenclature of the chief executive of the Service was again changed from ‘Chairman’ to ‘Executive Chairman.’3 A Comprehensive Tax History of Nigeria 122 Although section 3 of the Income Tax Administration Ordinance No. 39 1958, which was a fallout from the Raisman Commission Report, statutorily provided for the establishment of the ‘Federal Board of Inland Revenue’,4 full effect was only given to that provision under the Companies Income Tax Act (CITA) 1961. The Federal Board of Inland Revenue consisted of a Chairman, a Deputy Chairman, and Senior Assistant Secretary with responsibility for revenue matters in the Federal Ministry of Finance; Legal Adviser in the Federal Revenue Department; two other members being Chief Inspector of Taxes or Officers of equivalent rank; and one further member appointed by notice in the Gazette by the Minister.5 In line with this structure, Ephraim Osindero was appointed on 29th April 1961, a position he held until 1971 when he was succeeded by O. A Ogunba. The process of re-organization of the Board and its executive arm, the Federal Inland Revenue Department was formally approved by the federal government on the 12th of January, 1977. The purpose of the re-organization was to revitalize the Board and the Department to make them serve as potent weapons for combating the twin problem of tax evasion and avoidance and to cope effectively with the geographical and functional expansion within the Department. The highlights of the reorganization were the changes in the designation of the post of Chairman and Deputy Chairman to Director and Deputy Director of the Department respectively and the increase in the number of Deputy Directors from three to four with specific functions assigned to each Deputy Director. The re-organization also included the increase in the membership of the Board from seven to ten, appointment to the Board, representatives of ministries and other organizations whose mandate had bearing with functions performed by the Board, increase in the number of posts of Chief Inspectors and other established senior posts, upgrading of the post of the Board Secretary, creation of Intelligence Section and so on. The official opening of the inaugural meeting of the Board was performed by the Honourable Federal Commissioner for Finance on the 8th of September, 1977.6 The next land mark re-organisation of the Board was the promulgation of the Finance (Miscellaneous Taxation Provisions) (Amendment) Decree No. 3 of 1993 which reconstituted and expanded the Board’s membership. Further transformations came sequel to the recommendations of the Study Group and the Working Group (as earlier analysed), the most fundamental of which was the passage of...

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