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Taxation in Nigeria is the three major tiers of government. Each tier of
government is saddled with the responsibility of collecting different
The Federal Government collects taxes through the Federal Board of Inland
Revenue; the agency administers Revenue laws that deal with taxes paid
by the residents of the Federal Capital Territory and taxes that are
paid by corporate bodies (Limited Liability Companies). They are
responsible for accounting to the Federal Government for all taxes
The State Governments collect taxes through the State Board of Internal
Revenue; the agency primarily administers the Personal Income Tax Act,
and however, some states of the federation have instituted additional
revenue statutes, which they administer. They are responsible for
accounting to the State Government for all revenue collected.
The Local Government collects taxes through the Local Government Revenue Committee; they are responsible for the assessment and collection of all taxes, fines and rates under its jurisdiction and account for all revenue collected to the chairman of the Local Government.