The Inland Revenue Department was renamed the Federal Board of Inland Revenue under the Income Tax Ordinance No.39 of 1958.
In 1961 the Companies and Income Tax Act No.22 of 1961 established the Federal Board of Inland Revenue, FBIR. CITA 1961 also established the Body of Appeal Commissioners (BAC) as the first point of call in the resolution of disputes between taxpayers and the board concerning assessment and payment of tax.
The Income Tax Management Act 1961 created the Joint Tax Board (JTB) and charged it, primarily, to ensure uniformity of standards and application of Personal Income Tax in Nigeria.
In 1993, the Finance (Miscellaneous Taxation provisions) Act No.3 of 1993 and Decree 104 of 1993 were passed. While Decree 3 reviewed the composition of the FBIR, Decree 104, among other things, reviewed the functions of the Joint Tax Board. In 2007, FIRS got financial and administrative autonomy with the passage of the Federal Inland Revenue Service (establishment) Act 2007.
FIRS has since witnessed organisational restructuring, the enactment of a National Tax Policy, improved funding, legislation, strongertaxpayer education, dispute resolution mechanism, taxpayer registration and the introduction of the Taxpayer Identification Number (TIN), human capacity building, automation of key process, refund mechanism, attention to Double Taxation Agreements (DTA) and the automation of the operations of the service.The need to develop the non-oil tax as a sustainable source of funding national development also gained momentum.
HEAD OFFICE
Revenue House,
20 Sokode Crescent,
Wuse Zone 5,
Abuja