The Board  

The Joint Tax Board has over the years continued to contribute to the advancement of the tax administration in Nigeria, especially in the area of harmonization of Personal Income Tax administration throughout Nigeria.

Establishment of the Board

The Board is established by section 86 (1) of the Personal Income Tax Act cap. P8 LFN 2004.

The membership of the Board

1. The Executive Chairman of the Federal Inland Revenue Service as the Chairman of the Joint Tax Board;
2. One member from each State being a person experienced in income Tax Matters nominated by the State;
3. Co-opted as members are, the representative of the following bodies:
   • Federal Road Saftey Commission (FRSC);
   • Revenue Mobilization Allocation and Fiscal Commission (RMAFC);
   • Federal Capital Territory Administration;
   • Federal Ministry of Finance; and
   • Federal Inland Revenue Service
4. A Secretary, being a person experience in income Tax Matter appointed by the Board.
5. A Legal Adviser who is also the Legal Adviser to the FIRS

Functions of the Board 

The Board meets on a quarterly basis to appraise the performance of the members and to deliberate on Tax issues of National importance to develop new strategies to carry out its functions which include:

1. Advising all tiers of Government on tax matters, so as to evolve an efficient tax administration system in the Country;
2. Resolving areas of conflict on Tax Jurisdiction among Member States.
3. Using it’s best endeavors to promote uniformity in both application of the Tax Laws and in the incidence of tax on individuals throughout the Country.
4. Imposing it’s decision on matters of procedure and interpretation on Income Tax matters on member State.

Activities of the Board 

Apart from the quarterly general meetings and committee meetings, the Board also organizes retreats for members. The retreat is used as an avenue to discuss other vital issues that cannot be accommodated during the normal meetings. All members of the Board are mandated to attend the Board’s meetings and other activities. Representation all the time is not encouraged.

Joint Tax Board Committees 

It should be noted that the Board operates through committees and these committees report to the Board accordingly. Members are assigned to these committees and at present each to a minimum of two committees. Members are expected to be actively involved in the activities of these committees and be always ready to contribute meaningfully.