The 113th meeting of the joint tax board was held from the 27th to the 29th of march 2006 at Gusau hotel, Gusau, Zamfara state.

The Board considered various issues and reached the following major decisions:

CO-OPERATION AND COLLABORATION AMONGST REVENUE AGENCIES

The Board noted the low level of co-operation amongst the various revenue Agencies across the country and called for greater co-operation for improved information sharing and management in tax administration.

PHYSICAL CAPTURE FOR DRIVER’S LICENSE

The board noted the introduction of the physical capture system for drivers license and resolved to establish more work stations and adequately enlighten the public to ensure immediate compliance

NON-DEDUCTION AND /OR NON-REMITTANCE OF TAXES BY FEDERAL, STATE AND LOCAL GOVERNMENTS

The boards expressed dissatisfaction with the practice of non-deduction and/or non-remittance of taxes by some government ministries, departments and /or agencies and urged them to always deduct and remit taxes promptly in accordance with the law.

CAPACITY BUILDING AND RECORDS MANAGEMENT

The board observed the slow pace of automation in the various revenue boards in the federation and urged all government to accelerate automation of their revenue boards and invest more in capacity building.

MULTIPLE TAXATION THE ROLE OF STATE/LOCAL GOVERNMENTS

The board expressed dissatisfaction with the recurring incidence of multiple taxation, which was noted to be unconstitutional under Part II of the second schedule to the constitution of the federal republic of Nigeria . The board further resolved to ensure full compliance with these provisions and Act21 of 1998(Taxes & Levies Approved List of collection), which was enacted to address multiple taxation . it also urged Taxpayers to stand firm on their rights and challenge such incidences using provisions of the laws of the federal republic of Nigeria .