Joint Tax Board – NBC Institute

TAX – Nov 2023 – L2 – Q3a – Tax Administration and Enforcement

Describe the composition and functions of Nigeria’s tax administration bodies, including the Joint Tax Board and State Board of Internal Revenue.

Question

a. Tax administration in Nigeria involves the practical interpretations and application of the tax laws. The bodies charged with the administration of tax in Nigeria are the Federal, State, and Local Governments. The tax authorities of these tiers of government derive their power from Federal laws.

i. State the composition of the Joint Tax Board. (3 Marks)

ii. Outline FOUR functions of the State Board of Internal Revenue. (3 Marks)

iii. State FIVE levies and taxes collectible by the Local Government Revenue Committee. (5 Marks)

Answer

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Tags: Joint Tax Board, Local Government Taxes, Nigeria Tax Administration, State Board of Internal Revenue, Tax Collection
Level: Level 2

Topic: Tax Administration and Enforcement

TAX – Nov 2016 – L2 – Q4 – Tax Administration and Enforcement

Explain the grounds for objecting to tax assessments, functions and composition of the Joint Tax Board, and taxes collectible by federal and state tax authorities.

Question

Mr. Drury is a sole proprietor who has approached you regarding the assessment given to him by the tax authority. He has registered his intention to object to the assessment and needs your professional advice.

You are required to explain briefly the following:
a. Grounds for a valid objection to a tax assessment (3 Marks)
b. The composition of the Joint Tax Board (2 Marks)
c. Functions of the Joint Tax Board (5 Marks)
d. Taxes that are exclusively collectible by the Federal Inland Revenue Service (5 Marks)
e. Taxes that are collectible by both the Federal Inland Revenue Service and State Internal Revenue Service (5 Marks

Answer

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Tags: FIRS Taxes, Joint Tax Board, Objection to Tax, State Taxes
Level: Level 2

Topic: Tax Administration and Enforcement
Series: NOV 2016

TAX – May 2021 – L1 – SA – Q4 – Tax Administration and Enforcement

Multiple-choice question on the functions of the Joint Tax Board.

Question

Which of the following is NOT a function of the Joint Tax Board?
A. Exercise the powers or duties conferred on it by the PITA and other Acts
B. Advise the Federal Government on request, in respect of rates and capital allowances and other taxation matters, having effect throughout Nigeria in respect of any proposed amendment to PITA
C. Advise the Federal Government, on request, in respect of double taxation agreement with any other country
D. Advise the State Board on all its powers and duties
E. Impose its decision, on matters of procedure and interpretation of PITA, on any State, for purposes of conforming to agreed procedures or interpretations

Answer

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Tags: Double Taxation Agreements, Functions, Joint Tax Board, Tax Administration, Tax Advisory
Level: Level 1

Topic: Tax Administration and Enforcement
Series: MAY 2021

TAX – Nov 2023 – L2 – Q3a – Tax Administration and Enforcement

Describe the composition and functions of Nigeria’s tax administration bodies, including the Joint Tax Board and State Board of Internal Revenue.

Question

i. State the composition of the Joint Tax Board. (3 Marks)

ii. Outline FOUR functions of the State Board of Internal Revenue. (3 Marks)

iii. State FIVE levies and taxes collectible by the Local Government Revenue Committee. (5 Marks)

Answer

Find Related Questions by Tags, levels, etc.

Tags: Joint Tax Board, Local Government Taxes, Nigeria Tax Administration, State Board of Internal Revenue, Tax Collection
Level: Level 2

Topic: Tax Administration and Enforcement

TAX – Nov 2016 – L2 – Q4 – Tax Administration and Enforcement

Explain the grounds for objecting to tax assessments, functions and composition of the Joint Tax Board, and taxes collectible by federal and state tax authorities.

Question

Answer

Find Related Questions by Tags, levels, etc.

Tags: FIRS Taxes, Joint Tax Board, Objection to Tax, State Taxes
Level: Level 2

Topic: Tax Administration and Enforcement
Series: NOV 2016

TAX – May 2021 – L1 – SA – Q4 – Tax Administration and Enforcement

Multiple-choice question on the functions of the Joint Tax Board.

Question

Answer

Find Related Questions by Tags, levels, etc.

Tags: Double Taxation Agreements, Functions, Joint Tax Board, Tax Administration, Tax Advisory
Level: Level 1

Topic: Tax Administration and Enforcement
Series: MAY 2021

Question Tag: Joint Tax Board

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TAX – Nov 2023 – L2 – Q3a – Tax Administration and Enforcement

Describe the composition and functions of Nigeria’s tax administration bodies, including the Joint Tax Board and State Board of Internal Revenue.

TAX – Nov 2016 – L2 – Q4 – Tax Administration and Enforcement

Explain the grounds for objecting to tax assessments, functions and composition of the Joint Tax Board, and taxes collectible by federal and state tax authorities.

TAX – May 2021 – L1 – SA – Q4 – Tax Administration and Enforcement

Multiple-choice question on the functions of the Joint Tax Board.

TAX – Nov 2023 – L2 – Q3a – Tax Administration and Enforcement

Describe the composition and functions of Nigeria’s tax administration bodies, including the Joint Tax Board and State Board of Internal Revenue.

TAX – Nov 2016 – L2 – Q4 – Tax Administration and Enforcement

Explain the grounds for objecting to tax assessments, functions and composition of the Joint Tax Board, and taxes collectible by federal and state tax authorities.

TAX – May 2021 – L1 – SA – Q4 – Tax Administration and Enforcement

Multiple-choice question on the functions of the Joint Tax Board.

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TAX – Nov 2023 – L2 – Q3a – Tax Administration and Enforcement

Describe the composition and functions of Nigeria’s tax administration bodies, including the Joint Tax Board and State Board of Internal Revenue.

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TAX – Nov 2016 – L2 – Q4 – Tax Administration and Enforcement

Explain the grounds for objecting to tax assessments, functions and composition of the Joint Tax Board, and taxes collectible by federal and state tax authorities.

You're reporting an error for "TAX – Nov 2016 – L2 – Q4 – Tax Administration and Enforcement"

TAX – May 2021 – L1 – SA – Q4 – Tax Administration and Enforcement

Multiple-choice question on the functions of the Joint Tax Board.

You're reporting an error for "TAX – May 2021 – L1 – SA – Q4 – Tax Administration and Enforcement"

TAX – Nov 2023 – L2 – Q3a – Tax Administration and Enforcement

Describe the composition and functions of Nigeria’s tax administration bodies, including the Joint Tax Board and State Board of Internal Revenue.

You're reporting an error for "TAX – Nov 2023 – L2 – Q3a – Tax Administration and Enforcement"

TAX – Nov 2016 – L2 – Q4 – Tax Administration and Enforcement

Explain the grounds for objecting to tax assessments, functions and composition of the Joint Tax Board, and taxes collectible by federal and state tax authorities.

You're reporting an error for "TAX – Nov 2016 – L2 – Q4 – Tax Administration and Enforcement"

TAX – May 2021 – L1 – SA – Q4 – Tax Administration and Enforcement

Multiple-choice question on the functions of the Joint Tax Board.

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