FIRS

INTRODUCTION AND BACKGROUND

The Federal Inland Revenue Service is a revenue generating authority, operating to

support economic and national development. At FIRS we recognize excellent service

delivery as a critical path to our operational success. This charter therefore, has been

developed for the benefit of our taxpayers, customers and stakeholders in order to

enhance the delivery of quality service and to guarantee their customer experience

and satisfaction.

The current tax system in Nigeria administered by the Federal Inland Revenue Service

was introduced in 1939 through the instrumentality of the Companies Income Tax

Ordinance. This ordinance metamorphosed through several reforms and amendments

over time leading to the enactment of FIRS Establishment Act No. 13 of 2007. The act

commenced on 16th April, 2007 as “an Act to provide for the Establishment of the

Federal Inland Revenue Service charged with powers of Assessment, Collection of

and Accounting for revenues accruable to the Government of the Federation; and for

related matters”.

In 2003, the Federal Government of Nigeria recognized that poor service delivery in

the public sector had become of serious concern and the need for an urgent national

action leading to a series of steps that led to the creation of SERVICOM on 21st March,

2004. SERVICOM is an acronym for Service Compact with all Nigerians with the

responsibility of ensuring the entrenchment of excellent service delivery in the public

sector. It was subsequently directed that a Ministerial SERVICOM Unit be established

in all MDAs.

FIRS is among the first Agencies to embrace and domesticate the directives on the

adoption of SERVICOM on the 16th of February, 2007 with the creation of a functional

unit mandated to:

• Develop, implement and monitor compliance with the Service Charter
• Ensure continuous service improvement in FIRS;
• Continuously develop the capacity of service givers to enhance customer experience
• Raise awareness to citizens on their right to be served right;
• Use the service index to monitor and evaluate services rendered with a view to measuring adequacies and close performance expectation gaps in order to optimize customer satisfaction.

This Charter sets out the services provided by FIRS and the standards to which our esteemed service takers (Taxpayers, Customers and other Stakeholders) can measure and hold us accountable to. It also provides the channels through which they can lay service delivery complaints, make enquiries and provide suggestions for continuous service improvement.

VISION

“To deliver quality service to taxpayers, in partnership with other stakeholders and make taxation the pivot of national development”

MISSION

“To operate an efficient and transparent tax system that optimizes tax revenue collection and voluntary compliance”

CORE VALUES

To ensure we realize our vision and mission, the FIRS has identified four cardinal values that all staff must imbibe and be guided by. These are;

• Professionalism
• Integrity
• Efficiency
• Ownership and Collective Responsibility

CODE OF ETHICS:

Distilling from the above corporate position, our ethical code of conduct for all FIRS

staff mandates that a Tax officer must:

• Be honest and impartial
• Not collude with taxpayers to defraud or reduce tax obligations
• Refuse gratification in any form
• Not tarnish the image of the Service
• Pay taxes promptly and correctly
• Be courteous, professional and diligent
• Be professional and competent on duty
• Educate and encourage the tax payers to pay taxes as and when due
• Implement the tax laws fairly, uniformly and equitably

SERVICES RENDERED

The FIRS renders the following key services to its taxpayers and stakeholders:

1. Assess persons including companies, enterprises chargeable with tax;
2. Assess, collect, account and enforce payment of taxes as may be due to the Government or any of its agencies;
3. Collect, recover and pay to the designated account any tax under any provision of this Act or any other enactment or law;
4. In collaboration) with the relevant ministries and agencies, review the tax regimes and promote the application of tax revenues to stimulate economic activities and development;
5. In collaboration with the relevant law enforcement agencies, carry out the examination and investigation with a view to enforcing compliance with the provisions of this Act;
6. Make, from time to-time, a determination of the extent of financial loss and such other losses by government arising from tax fraud or evasion and such other losses (or revenue forgone) arising from tax waivers and other related matters;