The Anambra State Internal Revenue Service (AIRS) has started enforcing statutory compliance against individuals, businesses, and corporate organisations that have not fulfilled their tax obligations in the state. This move comes after the expiration of the Voluntary Assets and Income Declaration and Tax Regularisation Scheme (VAIDS) on September 5. The scheme provided taxpayers with an opportunity to regularise their outstanding tax liabilities and benefit from applicable concessions.
According to the Executive Chairman of AIRS, Ikeazor Okonkwo, the enforcement will cover taxpayers who failed to regularise outstanding liabilities under the VAIDS scheme, those who received Best of Judgment assessments but neither challenged nor settled them within the required period, as well as those who underpaid, under-remitted or otherwise failed to meet their statutory obligations. Okonkwo warned that defaulters could face measures provided for under the law, including issuance and service of final statutory Demand Notices and sealing.
The enforcement process will be driven largely by digital systems to minimise physical contact between tax officials and taxpayers. AIRS had embarked on extensive public sensitisation before commencing enforcement, using the media, jingles, announcements in churches and markets, as well as public address systems. The agency is targeting an additional 500,000 taxpayers to bring the number to one million, with about 500,000 taxpayers already registered in the state’s database.
Okonkwo disclosed that AIRS is establishing an alternative dispute resolution mechanism to address legitimate complaints from taxpayers who dispute their assessments. He stressed that the agency would pursue outstanding tax obligations within the confines of the law while encouraging taxpayers who were already compliant to maintain their status. The agency has compiled a list of taxpayers who have failed to comply and is working with legal advisers on the appropriate enforcement procedures.
Taxpayers who have received assessments, demand notices or Best of Judgment assessments still have an opportunity to regularise their affairs, particularly where they have valid objections. Okonkwo outlined four options available to taxpayers: those already compliant should remain compliant; those with valid objections to assessments could present their cases for consideration; taxpayers without valid objections should make the required payments; while all other outstanding obligations should be regularised in accordance with the law.
The broader objective of the exercise is to improve the culture of tax compliance in the state. Okonkwo explained that taxpayers are required to declare their income from various sources, including salaries, rental income, investments and other businesses, before making the appropriate tax payments. AIRS spent its first six months focusing on taxpayer education and engagement, while also analysing available data to identify areas of significant non-compliance.
For enquiries and verification, taxpayers are advised to visit the AIRS website at tax.services.an.gov.ng or contact the agency through [email protected] and [email protected]. They can also reach the customer service lines on 07066727750, 09053234816, 08083066051 and 08178070000. The enforcement comes as state tax authorities across Nigeria continue to strengthen domestic revenue mobilisation and improve taxpayer registration and compliance.
Key points
- The Anambra State Internal Revenue Service has commenced enforcement against non-compliant taxpayers following the expiration of the Voluntary Assets and Income Declaration and Tax Regularisation Scheme.
- The agency is targeting one million taxpayers in the state, with about 500,000 already registered in its database.
- Taxpayers who have failed to comply may face measures provided for under the law, including issuance and service of final statutory Demand Notices and sealing.
