JTB

The Joint Tax Board (JTB) has over the years continued to contribute to the advancement of the tax administration in Nigeria, especially in the area of harmonization of Personal Income Tax administration throughout Nigeria.

Establishment of the Board: The Board is established by section 86 (1) of the Personal Income Tax Act cap. P8 LFN 2004.

Functions of the Board

The Board meets on a quarterly basis to appraise the performance of the members and to deliberate on Tax issues of National importance to develop new strategies to carry out its functions which include:

• Advising all tiers of Government on tax matters, so as to evolve an efficient tax administration system in the Country;
• Resolving areas of conflict on Tax Jurisdiction among Member States.
• Using its best endeavours to promote uniformity in both application of the Tax Laws and in the incidence of tax on individuals throughout the Country.
• Imposing its decision on matters of procedure and interpretation on Income Tax matters on member-States.

Activities of the Board: Apart from the quarterly general meetings and committee meetings, the Board also organizes retreats for members. The retreat is used as an avenue to discuss other vital issues that cannot be accommodated during the normal meetings. All members of the Board are mandated to attend the Board’s meetings and other activities. Representation all the time is not encouraged.

Vision: To create a tax-friendly environment in Nigeria

Mission: To promote and ensure uniformity, harmony and efficiency in Personal Income Tax Administration and provide advice on general tax matters in Nigeria

For more info, visit www.jtb.gov.ng