This episode of the Tax Advocacy Program of Kwara State Internal Revenue Service (KW-IRS), “My Tax and I”, discussed ENFORCEMENT AND TAXPAYERS RIGHT, with the Head, Enforcement Department, KW-IRS, Lukman Mustapha and his team mates Oluwatosin Aremu and Ayodeji Olaifa.
Did you know?
Enforcement is the process in which taxpayers is compelled to comply with relevant tax laws in terms of making required payments as and when due.
Enforcement is necessary to compel recalcitrant taxpayers, act as deterrent to others, and stimulate voluntary compliance to relevant tax laws.
Enforcement action is premised on the particular revenue item and the provision of the law.
KW-IRS explores Warrant of Distrain, Civil action, Prosecution as enforcement actions.
Enforcement is dependent on the revenue/tax involved and the provision of the law.
Taxpayers have rights under the law.
Taxpayers can enjoy reliefs as deemed practicable by tax authority. For instance during pandemic or disaster.
Taxpayers are under obligation to file an annual tax returns within the stipulated time frame which will inform the basis of an assessment.
Taxpayers have right to demand an assessment from the Tax authority.
Taxpayers have right to object to a Notice of Assessment given within the stipulated time frame or request for justification for the basis of an assessment.
Taxpayers have right to fair hearing and tax education.
In KW-IRS, the procedure for carrying out enforcement include:
– Review of the taxpayer’s file
– Use of Alternative Dispute Resolution
– Service of Final Demand/Notice of Intention to prosecute on the taxpayers
– Seeking Legal redress in Court (Warrant of distrain).
– Execution of warrant of distrain in conjunction with Law enforcement agencies
KW-IRS is authorized by law to carry out enforcement through Warrant of distrain and Civil actions for debt recovery.
Any person who fails to obey an order of the Court will be held in contempt and such person may be committed to imprisonment until he or she is able to purge him/herself of such contempt.
KW-IRS explores Alternative Dispute Resolution (ADR) enforcement to encourage voluntary tax compliance. This ADR enforcement approach requires persuasion, mediation, clarification if any etc.
The inclusion of an ADR approach informs a participatory decision process in enforcement process.
In Kwara State, the court that have jurisdiction to hear tax matters are Kwara State Revenue Court established in pursuant to the Kwara State Revenue Law and Tax Appeal Tribunal
Taxpayers can transact directly with the official revenue officers at the various KW-IRS offices and payment points situated across Kwara State and ensure all payments are receipted accordingly.
For ease of Revenue administration, among other benefits, the Harmonized collection of KW-IRS was introduced as an approach to effective collection by and for the State.
All revenue payments are to be made into the Kwara State Government IGR Accounts through the online payment platforms provided by the State. That is REMITA, QUICKTELLER, PAYARENA and others to be communicated in due course.
Taxpayers can visit KW-IRS Corporate Head Office on 27, Ahmadu Bello way, GRA, Ilorin or any of its offices within Ilorin metropolis and across all Local Government Areas of the State.
Corporate Affairs, KW-IRS