The Internal Revenue Service is a State Revenue Agency derives its existence from the Personal Income Tax Act Law of the Federation 2004, which stipulates the establishment of the Agency by all the States of the Federation. The Ogun State Edict of 1996 established the Board to carry out the functions of assessing, collecting and accounting for taxes, levies and fees with the additional responsibility of tax policy formation for the state. In April 2004, His Excellency, Otunba Gbenga Daniel gave the Board the authority to implement the said Edict of 1996 which was left unimplemented before his administration. That mandate is the cornerstone of the restructuring being witnessed at the Board in terms of organizational structure and improved revenue generation.

REVENUE PROFILE

* PERSONAL INCOME TAX (in respect of)
- Pay As You Earn (PAYE),
- Direct Taxation ( Self Assessment)
- Back Duty Assessment On Investigations

* PROPERTY TAX
- Capital Gains Tax (Individual Only)
- Stamp Duties On Instrument Executed By Individuals

* ROAD TAXES
- Sale Of Plate Numbers
- Vehicle License
- Driver’s License And Permits

* OTHER TAXES
- Lottery License
- Haulage
- Pools Betting
- Dealer’s License

* WITHOLDING TAXES
- Charged on Rent, Interest, Dividend, Director’s Fees, Consulting and Contract

* OTHER TAXES
- Business premises registration fee in respect of;
(a) Urban areas as defined by each state and
(b) Rural areas
- Development Levy (Individual Only) not more than N100.00 per annum on all taxable individuals.
- Naming of Street registration fees in the state capital
- Right of Occupancy fees on Lands owned by the State Government in urban areas of the state
- Market Taxes and Levies where State Finance is involved.

The present administration on assumption of office on May 29, 2003 expressed its readiness to expand the economic base of the Gateway State by embarking on the provision of infrastructure facilities such as good road network, improved health facilities, enhanced performance in the learning environment, creation of employment opportunities for the teeming unemployed youths, availability of affordable housing estates, efficient transportation system, provision of trade credits and soft loans to traders and artisans with efforts to integrate our dear state into information and communication technology (ICT) community.

To realize these lofty ideas and implement the laudable people oriented and development driven policies and programmes of the government, a renowned and highly versatile chartered accountant, lecturer and accomplished tax specialist, Chief (Mrs.) Morenike Babington- Ashaye was entrusted with the Herculean task of improving the Internally Generated Revenue (IGR) of the State to argument its allocation from the Federation account. Her exemplary leadership qualities had resulted in the total overhauling of the Board’s operation, uplifting its facilities and improving the general working environment and recruiting professionals in different areas to suit the present realities and boost generation efforts.

The restructuring of the service is targeted at re-positioning its workforce to achieve efficiency and effectiveness in its service delivery. Presently, for effective coordination of its activities the service has divided its operational base into five (5) zones namely: Abeokuta, Ijebu, Remo, Ota and Yewa with the appointed zonal coordinators responsible for the coordination of the activities of the District Tax Offices in their respective domains. There are approved thirty (30) tax districts in the State Managed by District Tax Officers (DTOs).

In order to expand its activities and bring more people to the tax net, Zonal Controllers have been approved to take charge of Property and Other Taxes.

The Board has seasoned professionals at the various Directorates and Departments who assist in the operation of business unusual and have together with the Chairman brought glory to the Board.

ACHIEVEMENTS:

The success story of OGIRS in the last two years under the present administration is based on the voyage of discoveries to further widen the revenue base of the Gateway State while creating greater wealth for socio-economic advancement.

No doubt, the Tax base of Ogun State has really expanded, and efforts is at top gear to widen the scope maximally. It is a thing of joy and pride that accountability and transparency that was not recorded in the past now form the pillar of success at OGIRS. The Revenue Board now accounts for the revenue generated which has appreciated from an average of N100m to well over N200m monthly.

To strengthen the mandate of the Otunba Gbenga Daniel led administration; OGIRS has successfully blocked to a large extent all the loopholes in Tax administration by ensuring that all Taxes and levies are promptly paid into government coffer via the government approved banks. Series of checks are also introduced to guide these operations.

Tax payers are regularly educated through the mass media on the need to always avoid fraudulent practices in the payment of taxes and levies. They are also encouraged to ensure that they deal strictly with the Board and not through any third party, which might lead to complications in the payment process or lodgment of money into a wrong account. Delayed payment attracts penalty and accrued interest.

The business unusual approach and serious attitude to work have enhanced the discharge of duties and responsibilities at various levels of operations. This explains why over N200m could be generated monthly in spite of the level of compliance in the State.

It is a very obvious fact today that OGIRS’s effort in public enlightenment and mobilization/sensitization of tax payers culminated in the building of appreciable public image for the revenue Agency of the Gateway State which has become a model in the nation’s tax administration outfits.

A customer service unit was recently created out of the General Technical Services Division as part of measures to reposition the Board for efficient service delivery and prompt response to enquiries from the general public and tax payers in particular. Suggestion and Complaint Boxes have been placed in all the zonal offices.

OGIRS has succeeded in the developing packages for processing Tax clearance certificates and motor vehicle registration in-house. Same goes for Certificate of Allocation of government vehicle s to public servants. This has been necessary to curb abuse of government allocated vehicles and plate numbers.

The Board is now accountable to the public and payers on what the government does with revenue collected as the Agency is bent on taking development to the rural areas of the state through a new initiative called OGIRS THE DIRECT SOCIAL PROGRAMME SUPPORT(DSPS), which was approved by His Excellency, the Governor of Ogun State, Otunba Gbenga Daniel.

A GLIMPSE OF OGIRS’S ACHIEVEMENTS
- BETTER SERVICE DELIVERY
- BETTER ORGANIZATIONAL STRUCTURE
- IMPROVED CHECKS AND BALANCES
- BETTER PUBLIC IMAGE
- ACCOUNTABILITY AND TRANSPARENCY
- BETTER SKILLS AQUISITION
- SENSITISATION OF TAX PAYERS/PUBLIC ENLIGHTENMENT
- IMPROVED REVENUE

The Board will forever be grateful to the Governor of Ogun State, His Excellency, Otunba Gbenga Daniel for his commitment to excellence in public administration. With what we have at the Board, the people of Ogun State will forever be grateful to the most resourceful Governor in Nigeria because now public fund in is in government coffer not in private accounts and pockets as it was in the past.