THE ROLES AND RESPONSIBILITIES OF JOINT STATE REVENUE COMMITTEE

The joint state revenue committee is, in essence, a state based committee which resembles the joint tax board,
it is made up of representative of the state internal revenue services, local government revenue committee and affairs and an observer from the national revenue mobilization allocation and fiscal commission, of revenue collection in the state.

The committee was established in a bid to respond to issues of multiple taxations which have remained on the front burner in national discuss it is in line with section 92 of personal income tax act (amended) 2011. 

Part of its functions include

1. To harmonized tax administration in the state.
2. To deal with revenue matters of common concern to both the state and local government councils.
3. To enlightenment members of the public generally on state and local government revenue matters.
4. To implement decisions of the joint tax board.
5. To hold a joint monthly revenue reconciliation meeting between the state and all local government.
6. To carry out such other functions as may be assigned to it by the joint tax board.

 The committee is comprised of

1.     Chairman of the state internal revenue services as the chairman.

2.     The legal adviser of the state internal revenue services.

3.     The secretary of the committee who shall be a staff of the state revenue services.

The joint state revenue committee has failed in their functions and duties towards the state and local government, its functions which include dealing with revenue matters of common concern to both the state and local government have not been actualized, this is as a result of section 162(6) of the 1999 constitution of the federal republic of Nigeria which provides for a joint state and local government account into which shall be paid all revenue allocation of the local government councils of the state from the federation account and from the government of the state due to over relying on the free money  that comes from the federation account. 

There has been little or no efforts on the part of the committee to try to harmonize tax administration and generate enough revenue for the state and local government. 

Also, they have failed to enlighten the public on the relevant tax issues which have been one of the causes of under development in the local government as there is no proper account of the taxes collected by both the state and local government councils. 

The little that been collected as taxes by the local government is not also been utilized for the development of the local government areas, the state as a conduit pipe has been successful in continuously tapping and ripping the local government off of its resources leaving them with barely anything to rely on.

Finally, there has been the failure on their part in sensitizing the public on tax matters and rendering advice to the joint tax board on how to properly utilize the taxes collected in the state and local government areas.

Author: Ngozi Obiora