Brief Of Department
The Legal Services and Enforcement Department is headed by Mr. C. R. O. Agbor, Esq as the Director. He is Director and Legal Adviser to the Board.
The Department is also the office of the Legal Adviser and Secretary to the Board who carries on core statutory functions including ensuring timely implementation of all Board Resolutions and Orders, rendering legal advice to the Service and the Board on routine legal issues affecting the interest of the service and the board, Representing the Service and the Board in any Court or other judicial proceedings and keep records of the proceedings of Board meetings.
The Department comprises of a team of highly qualified, efficient and competent lawyers who are experienced in law and taxation. The Department is split into three specialized units for effective services delivery.
The Legal Services and Enforcement Department has 3 main units which includes:
Legal Services and Appeals
The legal services and appeals unit is responsible for filing and instituting actions in revenue court to recover arrears of tax due to the state government. The unit also facilitates settlement between the service and taxpayers through the instrumentality of the tax audit review meeting held regularly and chaired by the Director, Legal Services and Enforcement.
Enforcement and Monitoring
The enforcement and monitoring unit ensures that court orders, judgments and warrants of distrain are executed according to laid down principles of law.
Debt Collection and Management
The debt collections and management unit is responsible for serving pre-action notices on defaulting tax payers as a prerequisite to court action. The unit is also responsible for ensuring that statutory notices are properly served on defaulting taxpayers before legal action is taken against them.
Department Mission Statement
To provide an effective and efficient legal advisory service to the Internal Revenue Service in order to enable it deliver on its mandate within the relevant legal framework.
Main Function
The functions of the department amongst others include:
– To render relevant and timeous in-house legal assistance to provide a timely and quality service.
– To ensure the service’s adherence to applicable tax laws.
– To institute internal quality reviews (e.g. by checking the quality and standard of statutory notices before they are distributed/dispatched and served on taxpayers).
– To draft and scrutinize all legal agreements and reports.
– To undertake civil action for debt recovery in court, procure and execute court orders via distrain action on tax defaulters and to institute criminal prosecution of tax defaulters and evaders
– Effectively monitoring enforcement to judgments
– To review and recommend change in policies and procedures and changes to current legislation
– To maintain trust relationship with taxpayers by being professional, honest, open and transparent in attending to all matters referred and by acting in the public interest.