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AGGRIEVED BY AN ASSESSMENT
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A taxable person being aggrieved by an assessment to income tax made upon him, having failed to agree with relevant tax authority in the manner provided in subsection (3) of section 57 of Personal Income Tax Act (PITA) 1993, may appeal against the assessment on giving notice as provided in section 61 of this Act within thirty days after the date of service of notice of the refusal of the relevant tax authority to amend the assessment as desired.
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Sub-section (3) of section 57 of this Act says:
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If a person who has objected to an assessment agrees with the relevant tax authority as to the correct amount of the tax chargeable, the assessment shall be amended accordingly and notice of the tax chargeable shall be served on the person. Provided that, if an applicant for revision under the provision of this subsection fails to agree with the relevant tax authority on the amount of the tax chargeable, the relevant tax authority shall give notice of refusal to amend the assessment as desired by that person and may revise the assessment to such amount as the relevant tax authority may, according to the best of its judgement, determine and give notice of the revised assessment and of the tax payable together with notice of refusal to amend the revised assessment and, where requisite, any reference in this Act to an assessment or to an additional assessment shall be treated as revised under the provisions of this proviso
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Question:
I have been paying my taxes from 2002 to date both in my former and current places of employments and have not been issued with the Electronic Tax Clearance Certificate. What can I do?
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The Electronic Tax Clearance Certificate (e-TCC) is issued only after due application by the taxpayer. Kindly complete the e-TCC application form and forward same through your current employers to the Tax Station nearest to you for the immediate processing of your e-TCC. The renewal of the e-TCC card is on a yearly basis while each e-TCC card is valid for three year
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Question: I lost my e-TCC card, how can I get a replacement?
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Report the loss of the card to the Tax Station where the card was issued. The Station will assist you with the guidelines on how to get a replacement.
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Question: What is the procedure for paying taxes to the Lagos State Government?
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The procedure for paying taxes to the Lagos State Government is specified on the Tax Procedures and Resources link. Visit www.lasg-ebs-rcm.com>Tax Procedures and Resources for details.
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How can I access the information contained in my e-TCC card?
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You can access the information in your card through a customised Card Reader at the Tax Stations and other designated centres where the details of your e-TCC card can be printed out for you. You can also print out the details of your e-TCC card on the EBS-RCM website at www.lasg-ebs-rcm.com>smartcard>verification. (See Help on how an individual Taxpayer can check his tax details on the e-TCC verification page)
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Question: How can I check my e-TCC card details on your EBS-RCM website
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To check your e-TCC card details, log on to the EBS-RCM website at www.lasg-ebs-rcm.com>smartcard>verification and then click on Help for details on how individual taxpayers can check their e-TCC card details. When you log on for the first time you will be asked to change your password. Your new password would be sent to your e-Mail box for future reference
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How can I process the e-TCC cards for the staff of my company?
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Each staff of your company would have to complete the e-TCC application form obtainable from the Lagos State Board of Internal Revenue Tax Stations or downloaded from th EBS-RCM website at www.lasg-ebs-rcm.com>Tax Procedures and Resources>Tax Forms; then return all completed forms accompanied by duly signed Form H1 and Form H2 for the company staff to the Tax Station nearest to you for immediate processing of the e-TCC
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How do I renew my Electronic Tax Clearance Certificate?
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To renew your e-TCC, you have to complete the e-TCC/m-TCC Renewal Application Form and attach the e-TCC card and then submit all the documents to the nearest Tax Station for immediate processing. Please note that e-TCC card details renewal is on a yearly basis while the card lasts for three years after which it will be replaced.
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How can I correct the error on my e-TCC profile?
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Whenever you notice an error in your e-TCC profile, kindly report the error to your Tax Station for prompt attention and correction.
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I have forgotten my password, how do I get a new one?
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When you log on for the first time to check your e-TCC profile, the system asks you to change your password, the new password which you supply is automatically sent to your e-Mail address for future reference after a successful logon process. When you forget your password, you can refer to your e-Mail for the password. You can also lodge your complaint with proof of e-TCC account profile ownership to your tax station or post the complaint to the EBS-RCM website at www.lasg-ebs-rcm.com
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I have left my former employment where I was issued an e-TCC, how can I update the certificate now?
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When once you have been issued with an e-TCC, your future transactions will be tied to your Payer Identification Number, to renew your e-TCC in your new employment, complete the e-TCC/m-TCC Renewal Form, attach your e-TCC card and then submit to your new office. Your Office will submit the documents to the nearest Tax Station for prompt processing.
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Should I pay any amount for the e-TCC?
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The e-TCC is issued completely free of charge to the Taxpayer. The Taxpayer does not need to pay any amount to obtain the e-TCC card.
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Does your tax assessment process take account of the informal sector?
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All taxpayers are classified into payment groups viz: professionals, trade groups, associations and artisans to facilitate their incorporation into the tax process. There is also a flat rate tax for all trade groups.
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How effective is your public enlightenment campaign?
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Our public enlightenment campaign permeates all strata of the society. We place jingles and announcements on radio and television. We also place newspaper and billboard adverts and also distribute handbills. All these measures are geared towards educating the populace on the tax process.
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Apart from media publicity, do you have a program of direct contact with the taxpayers?
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We hold strategic sessions with different segments of the society in which we pass first-hand information on the tax process to the people. For example we hold periodic meetings with Associations, Trade groups, banks and the Organised Private Sector in order to give them first hand information on the EBS-RCM operations.
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How do you ensure proper tax assessment of individuals and companies?
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Tax assessment is strictly the Board of Internal Revenue’s responsibility in compliance with appropriate legislation. However, Tax Audit Monitoring Agents (TAMA) assist in identifying candidates for tax assessment. We also monitor the trend of payments of individuals and companies and raise queries for unusual trends. Also we have automated some assessment processes such as Land Ground Rents.
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What is the tax payment procedure?
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The tax payment procedure is spelt out in the Guidelines on the EBS-RCM (see Guidelines on EBS-RCM).
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How can I verify my receipt?
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All receipts are validated on the EBS-RCM website against a payer’s payment profile on the database. A fake receipt cannot be validated. Before value is given to any receipt it must have been validated by an accredited official and there is an audit trail report of the official who carried out the validation.
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Do you maintain a Help Desk for prompt response to stakeholder’s enquiries?
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We maintain a fully operational Help Desk where all enquiries from stakeholders on our products and services can be directed for prompt responses. You can direct your enquiries to 7613108
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How secured is the EBS-RCM system?
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EBS-RCM is implemented on a reliable security protocol to ensure data security and integrity. We are also constantly updating the systems security protocols based on current systems security networks; this makes it difficult to hack into the system.
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Does the EBS-RCM system help in reducing incidences of tax evasion?
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EBS-RCM generates reports that induce taxpayers to fulfill their full tax payment obligations. We generate such reports as Interest and Penalty Reports for underpaying individuals and companies and Non Remittance Reports for non paying individuals and companies.
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How comprehensive is your tax enumeration process?
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Tax assessment is strictly a Board of Internal Revenue responsibility in compliance with appropriate legislation. However, TAMA assists in identifying candidates for tax assessment. EBS-RCM also monitors the trend of payments of individuals and companies and raise queries for unusual trends. Also we have automated some assessment processes such Ground Rents.
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How do you eliminate the effect of collusion in the tax assessment process?
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Through constant activity scanning process of tax payers, we are able to find true tax liability of individuals and companies.
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What strategies have you adopted for improving taxpayers compliance attitude?
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We have adopted a multi-modal approach aimed at improving taxpayers compliance attitude. We highlight the consequences of tax evasion to the State through the enlightenment campaigns. We also utilise intelligence information collected through several media and the audit selection process complements the compliance improvement strategy.
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How does EBS-RCM keep track of the payment history of taxpayers?
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The EBS-RCM has the full complement of all payers database and can generate series of reports that not only show the payment history of the taxpayers but also induce them to voluntarily fulfill their tax obligations
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What enforcement strategies have you adopted to ensure tax payment compliance by individuals and companies?
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Apart from the legal enforcement strategies, evidence of tax payment has become a criterion for having any dealings with the State Government and our strategy of rewards and incentives complements this strategy.
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How do you ensure that banks report transactions duly?
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Banks that do not comply with the Guidelines on EBS-RCM are penalised or even de-listed from the scheme. In addition, the introduction of the Bank SAM card compulsorily mandates all banks to report all remittances as and when due.
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How does the EBS-RCM ensure that payments are made to appropriate accounts of the Agency?
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The tax codes for tax stations and all revenue items ensure remittance verification, deterring unauthorised access and provide enhanced transaction reporting itenery.
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How long does it take to obtain the Automated Revenue Receipt after it has been printed?
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The Automated Revenue Receipts (ARR) are issued 48 hours after value date of the transactions. Taxpayers can collect their receipts from their banks a day after value date of the transaction.
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What does EBS-RCM require from banks?
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See the Guidelines on EBS-RCM.
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