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Nigeria

Transparent Tax Revenue Reporting (NG0017)

Overview

At-a-Glance

Action Plan: Nigeria Action Plan 2019-2021

Action Plan Cycle: 2019

Status: Active

Institutions

Lead Institution: Office of the Accountant General of the Federation

Support Institution(s): Federal Inland Revenue Service (FIRS), Central Bank of Nigeria, Ministry of Finance, Budget and National Planning, Nigeria Customs Service, Nigerian Maritime Administration and Safety Agency (NIMASA), Financial Reporting Council of Nigeria, Federal Ministry of Justice (FMoJ), Nigerian Investment Promotion Council (NIPC), National Bureau of Statistics, National Assembly, Corporate Affairs Commission, RMAFC, Joint Tax Board, Governors Forum, Nigerian Ports Authority, Ministry of Trade and Investment, Nigerian Immigration Service. Civil Society Legislative Advocacy Centre (CISLAC), Action Aid Nigeria, The Civil Resource Development and Documentation Centre (CIRDDOC), Institute of Chartered Accountants of Nigeria (ICAN), Association of National Accountants of Nigeria (ANAN), Chartered Institute of Taxation of Nigeria (CITN), Nigeria Association of Chambers of Commerce, Industry, Mines & Agriculture (NACCIMA), Manufacturers Association of Nigeria (MAN), Department For International Development (DFID), OXFAM, Council for the Regulation of Engineering in Nigeria (COREN), Centre for Social Justice, Paradigm Leadership Support Initiative (PLSI), Transparency and Accountability in Totality (FollowTaxes), Action Aid.

Policy Areas

Legislation & Regulation, Private Sector

IRM Review

IRM Report: Pending IRM Review

Starred: Pending IRM Review

Early Results: Pending IRM Review

Design i

Verifiable: Pending IRM Review

Relevant to OGP Values: Pending IRM Review

Potential Impact: Pending IRM Review

Implementation i

Completion: Pending IRM Review

Description

Brief description:
The commitment seeks to promote increased tax and non-tax revenues by ensuring the prevention of all forms of tax evasion and the reduction of tax avoidance, Illicit financial flows and leakages. This will address the issues of multiple taxation, levies, charges, duties and also make businesses pay their fair share of tax and non-tax dues. It will also create equity such that local businesses are competitive, can create jobs and contribute to economic development. Tax and non-tax avoidance and evasion have resulted in reduction of revenue needed to finance development, which has consequently created an unfavorable environment for local entrepreneurs. This results in the inability of the government to provide sound services for citizens’ welfare and failure of small businesses, thereby increasing poverty.

General problem:
By committing to adopt common reporting standards and the Addis Tax Initiative, the government will address the tripartite challenges of: non-declaration of tax liability and tax payment by the companies to tax authorities; tax evasion and avoidance; and, abuse of tax incentives and waivers.

Specific OGP issue:
i. Diminishing corporate integrity and public accountability.
ii. Weak public services delivery.
iii. Ineffective management of public resources by the government.

Rationale for the commitment:
This commitment is relevant to Revenue and Tax Transparency, Accountability, Technology and Innovation and Access to Information.

Main objective:
To establish transparent, fair and efficient tax systems that will aid the generation of substantially more domestic revenue for the improvement of citizens’ welfare.

Anticipated impact:
Improved citizens’ welfare through increased government revenue accountability and the maximization of public resources.

See action plan for milestone activities.

Commitments

  1. Participatory Budgeting

    NG0015, 2019, Audits and Controls

  2. Implement Open Contracting and the Open Contracting Data Standard

    NG0016, 2019, Beneficial Ownership

  3. Transparent Tax Revenue Reporting

    NG0017, 2019, Legislation & Regulation

  4. Open Contracting and Licensing in Extractives

    NG0018, 2019, E-Government

  5. Implement EITI Standard

    NG0019, 2019, Audits and Controls

  6. Establish Beneficial Ownership Registry

    NG0020, 2019, Beneficial Ownership

  7. Strengthen Asset Recovery Legislation

    NG0021, 2019, Anti-Corruption Institutions

  8. Implement National Anti-Corruption Strategy

    NG0022, 2019, Anti-Corruption Institutions

  9. Improve Compliance with Freedom of Information Act with Focus on Records Management

    NG0023, 2019, Capacity Building

  10. Improved Compliance with Mandatory Publication Provisions Requirement (FOIA)

    NG0024, 2019, Capacity Building

  11. Implement Permanent Dialogue Mechanism

    NG0025, 2019, Gender

  12. Aggregate Citizens' Feedback on Programs

    NG0026, 2019, E-Government

  13. Freedom of Association, Assembly, and Expression

    NG0027, 2019, Civic Space

  14. Enhance Participation of the Vulnerable

    NG0028, 2019, Capacity Building

  15. Implement New Computer Program in 6 Government Ministries to Improve Service Delivery

    NG0029, 2019, Capacity Building

  16. Legal Instrument to Strengthen SERVICOM

    NG0030, 2019, Legislation & Regulation

  17. Citizen Participation in Budget Cycle

    NG0001, 2017, Audits and Controls

  18. Open Contracting

    NG0002, 2017, Capacity Building

  19. Extractive Sector Transparency

    NG0003, 2017, Beneficial Ownership

  20. Tax Reporting Standards

    NG0004, 2017, Fiscal Transparency

  21. World Bank Doing Business Index

    NG0005, 2017, Infrastructure & Transport

  22. Beneficial Ownership Register

    NG0006, 2017, Beneficial Ownership

  23. Anti-Corruption Informationi Sharing

    NG0007, 2017, Anti-Corruption Institutions

  24. Asset Recovery Legislation

    NG0008, 2017, Capacity Building

  25. Anti-Corruption Activity Coordination

    NG0009, 2017, Anti-Corruption Institutions

  26. FOIA Compliance for Annual Reporting

    NG0010, 2017, Capacity Building

  27. FOIA Compliance for Disclosure

    NG0011, 2017, E-Government

  28. Permanent Dialogue Mechanism

    NG0012, 2017, Fiscal Transparency

  29. Joint Governmnet-Civil Society Legislation Review

    NG0013, 2017, Oversight of Budget/Fiscal Policies

  30. Technology-Based Citizens' Feedback

    NG0014, 2017, E-Government

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