Communiqué Issued at the end of the 129th Meeting of the Joint Tax Board held on 23rd and 24th April, 2014

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The JTB held its 129th Meeting on 23rd and 24th April, 2014 at Headquarters of Edo State Internal Revenue Service, Benin City. The Board deliberated on various issues and reached the following major decisions:



1.   The Board reiterated the need by the commercial banks and relevant Ministries, Departments and Agencies (MDAs) to request for Taxpayers Identification Number (TIN) as a requirement for opening of bank accounts, registration of Motor Vehicles, issuance of Drivers Licence, land transactions etc.


2.   The Board emphasized the need for MDAs to demand for Tax Clearance Certificate for certain transactions as provided for in Personal Income Tax Act (2011 as amended) as listed and attached hereto this communiqué.


3.   The States Internal Revenue Service, the Federal Road Safety Corps (FRSC) and Vehicle Inspection Officers (VIOs) have been encouraged to put all necessary logistics in place to improve Motor Vehicle registration and issuance of Driver’s Licence in order to build comprehensive database.


4.   In the light of the Court judgment against the FRSC, the Board decided to suspend the 30th June, 2014 deadline earlier announced for a change to enhanced Motor Vehicle Number Plate and the Driver’s Licence pending the outcome of the appeal by FRSC.


5.   In pursuance of section 85 (4) of the personal Income Tax Act (2011 as amended), presentation of Tax Clearance Certificate (TCC) is required by applicants for any of the following transactions:



a)   application for Government loan for industry or business;

b)   registration of motor vehicle;

c)   application for firearms licence;

d)   application for foreign exchange or exchange control permission to remit funds outside Nigeria;

e)   application for certificate of occupancy;

f)    application for award of contracts by government, its agencies and registered companies;

g)   application for approval of building plans;

h)   application for trade licence;

i)     application for transfer of real property;

j)     application for import or export licence;

k)   application for agent licence;

l)     application for pools or gaming licence;

m)application for registration as a contractor;

n)   application for distributorship;

o)   confirmation of appointment by Government as chairman or member of a public board, institution, commission, company or to any other similar position made by the Government;

p)   stamping of guarantor’s form for a Nigerian passport;

q)   application for registration of a limited liability company or of a business name;

r)    application for allocation of markets stall;

s)   appointment or election into public office;

t)     for change of ownership of vehicle by the vendor;

u)   application for plot of land;

v)   any other transaction as may be determined from time to time.  

Year of Meeting: 
Friday, May 23, 2014