INCOME TAX (AUTHORISED COMMUNICATIONS) ACT
Act · Finance
An Act authorizes communications between taxpayers and the Federal Inland Revenue Service for income tax matters. It targets taxpayers and tax officials to ensure legal protection and certainty in interactions.
INCOME TAX (AUTHORISED COMMUNICATIONS) ACT
What Is This Policy?
An Act authorising specific categories of communication between taxpayers and the Federal Inland Revenue Service on income tax matters, providing legal protection for authorised tax communications.
Who Does It Target?
Taxpayers and their authorised representatives FIRS officials receiving and processing tax communications Tax practitioners and agents acting on behalf of clients Courts interpreting income tax documents
What Does It Aim to Achieve?
Establish which forms of communication with FIRS on income tax matters are legally authorised and binding, providing certainty for both taxpayers and tax administrators.
Key Features
Authorised Channels: Defines which communication channels are officially recognised for income tax purposes. Agent Authority: Provides for authorisation of tax agents to communicate on behalf of taxpayers. Notice Validity: Determines when a tax notice is legally served and creates binding obligations. Record Protection: Protects confidential tax communications from unauthorised disclosure.
Current Status
Rollout Stage: Active Coverage: All income taxpayers and FIRS Beneficiaries: Taxpayers; FIRS; tax administration certainty Funding: Not applicable
How to Access
Use prescribed channels for formal communications with FIRS Authorise agents in writing using FIRS prescribed forms Keep copies of all tax communications sent and received Application method: Communicate with FIRS through authorised channels at https://www.firs.gov.ng
Important Terms
Communications through unauthorised channels may not create legal obligations Authorised agents act as principals in tax communications Statutory notices from FIRS sent to the taxpayer's last known address are valid
Official Resources
Website: https://www.firs.gov.ng Contact: Federal Inland Revenue Service (FIRS)
Legal Framework
Enacted under the legislative authority of the National Assembly pursuant to Section 4 of the 1999 Constitution. Operates within the framework of the Personal Income Tax Act (as amended), the Companies Income Tax Act 2004, the Federal Inland Revenue Service Establishment Act 2007, and the Freedom of Information Act 2011.