| Section 7 of the Delta State Internal Revenue Consolidation Law, 2009, enumerates the functions of the Revenue Board as follows: |
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To provide general policy guideline regarding the functions of the Revenue Service and supervising the implementation of such policies. |
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(i) To ensure the effective and optimum collection of all revenue and penalties due to the State under the relevant Federal and State Laws, PROVIDED that an amount not more
than 5% of the sum collected shall be retained by the Board to defray the cost of
collection and that any amount about 5% but not more than 10% of the revenue
collected shall first be approved by the Governor and the Executive Council.
(ii) Notwithstanding, the provision of such section (b) (1) of this section; this Law empowers the Governor or appropriate authority to proscribe, amend or review the tariffs, rates, levies, fines, fees etc, from time to time in line with economic realities. |
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To do all things that may be necessary and expedient for the assessment and collection of revenue. |
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To account for all amounts so collected in a manner to be prescribed by this law. |
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To supervise and monitor all revenue collectors from Ministries, Departments and Agencies of the state and ensure prompt returns. |
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To make recommendations, where appropriate to the Joint Tax Board on tax policy, reform legislation, treaties and exemptions, as may be required from time to time. |
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To generally control the management of the Revenue Service on matters of policy, subject to the provisions of this Law. |
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To appoint, promote, transfer and impose disciplinary measures on the staff of the Revenue Service and; |
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To make recommendations to the Governor regarding the terms and conditions of employment and remuneration of staff of the Revenue Service. |
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