1.1 Inspector of Taxes Grade II, Grade Level 08 2.1.1 Carrying out enquiries on newly registered companies and individuals for purposes of taxation. 2.1.2 Examining accounts and tax computations of small companies and individual tax payers and assessing them for tax payments. 2.1.3 Assisting in collecting taxes generally. 2.1.4 Attending Inspector of Taxes preliminary course.
2.2 Inspector of Taxes Grade I, grade Level 09 2.2.1 Conducting induction courses and training junior staff engaged in tax duties. 2.2.2 Examining the audited accounts submitted by tax payers or their auditors. 2.2.3 Computing tax liabilities with information supplied and raising assessments to collect tax. 2.2.4 Assisting Senior Officers in conducting investigation into cases where tax fraud is suspected. 2.2.5 Preparing statistical information.
2.3 Senior Inspector of Taxis, Grade Level 10 2.3.1 Examining companies’ accounts and raising assessments on them. 2.3.2 Ensuring uniform application of Tax Laws, Tax Regulations and Departmental instructions. 2.3.3 Supervising a number of officers responsible for the assessment of small companies individual business concerns, partnerships, estates and trusts. 2.3.4 Conducting investigation into the affairs of small companies. 2.3.5 Following up such cases as are in dispute through the appeal procedures.
2.4 Principal Inspector of Taxes, Grade Level 12 2.4.1 Leading teams in conducting investigation into the affairs of large companies. 2.4.2 Scrutinizing companies books and record with a view to detecting tax fraud and raising assessments where necessary. 2.4.3 Taking charge of a number of officers responsible for the assessment of medium sized companies and individual business concerns, partnership, estates and trusts. 2.4.4 Examining complaints and representations from tax payers and/or their agents. 2.4.5 Taking charge of a large outstation revenue office. 2.4.6 Coordinating the activities of a Local Government Area Office. 2.4.7 Heading Stamp Duties office. 2.4.8 Signing Tax Clearance Certificates
2.5 Assistant Chief Inspector of Taxes, Grade Level 13 2.5.1 Supervising Tax Inspectors in the assessment unit. 2.5.2 Supervising a number of officers responsible for the assessment of large companies, Police, members of the Armed Forces, Foreign Affairs Officers and shareholders resident abroad. 2.5.3 Supervising the collection of income tax. 2.5.4 Managing the Department’s Training School and supervising a number of large outstation offices. 2.5.5 Training newly recruited tax officers. 2.5.6 Conducting settlement interviews with tax payers and/or Auditors.
2.6 Chief Inspector of Taxes, Grade Level 14 2.6.1 Taking charge of the administration of one of the Department’s Office or a Section 2.6.2 Undertaking the responsibility for assessment and collection of taxes and litigation of defaulting companies. 2.6.3 Dealing with tax problems encountered by Tax Officers in the Area Office. 2.6.4 Taking responsibility for revenue estimate of the Area Office. 2.6.5 Heading the Secretariats of the Joint Tax Board and Body of Appeal Commission.
2.7 Assistant Director, Grade Level 15 2.7.1 Taking charge of the technical duties and general administration of the service arm of Department. 2.7.2 Coordinating the training programmes for staff. 2.7.3 Negotiating double taxation relief agreement and putting same into effect. 2.7.4 Taking charge of a Branch 2.7.5 Taking charge of a Zone comprising at least three Area Offices. 2.7.6 Initiating the review of tax policies and programmes. 2.7.7 Taking responsibility for revenue estimate of the Department.
2.8 Deputy Director/Director (States), Grade Level 16 2.8.1 Assisting in the general administration of the Department 2.8.2 Taking charge of the general administration of the Department (States). 2.8.3 Undertaking the responsibility for tax collection from all sources (States). 2.8.4 Taking charge of computerization the Division 2.8.5 Advising the government on tax policies and programmes (States) 2.8.6 Sitting as a member of the Federal Board of Inland Revenue.
2.9 Director of Taxes, Grade Level 17 2.9.1 Taking charge of the administration of the Department. 2.9.2 Undertaking the responsibility, for Tax Assessment i.e. Petroleum Profit Tax and Pioneer Companies, Companies Income Tax, International Tax, Personnel Income Tax, Capital Gains Tax, Sales Tax and Stamp Duties. 2.9.3 Taking charge of tax collection from all sources. 2.9.4 Advising the government on tax matters.
METHODS OF ENTRY AND ADVANCEMENT WITHIN THE CADRE
NOTE: All promotions/transfers are subject to vacancy and satisfactory service records.
3.1 Inspector of Taxes Grade ii, Grade Level 08 3.1.1 By direct appointment of a candidate possessing a degree in Accountancy. Business Administration or Economics with Accountancy as a special subject. obtained from a recognized University. 3.2 Inspector of Taxes Grade I, Grade Level 09 3.2.1 By promotion of a confirmed and suitable Inspector of Taxes Grade ii who has spent at least three years on the grade. 3.2.2 By direct appointment of a candidate possessing any of the qualifications specified in sub-paragraphs 3. .1 above plus at least three years post qualification cognate experience. 3.2.3 By direct appointment of candidate possessing a minimum of First degree or Higher National Diploma plus the Professional Diploma of the Association of National Accountants of Nigeria (ANAN). 3.3 Senior Inspector of Taxes, Grade Level 10 3.3.1 By promotion of a confirmed and suitable Inspector of Taxes Grade I who has spent at least three years on the grade. 3.3.2 By direct appointment of a candidate possessing any of the qualifications specified in sub-paragraph 3.1.1 or 3.2.3 above plus at least six or three years post-qualification cognate experience respectively. 3.3.3 By direct appointment of a candidate possessing the Final Certificate of any of the following Accountancy bodies or their recognized equivalents: 3.3.3.1 Institute of Chartered Accountants of Nigeria (ICAN), 3.3.3.2 Association of Certificate and Corporate Accountants (ACCA) 3.3.3.3 Chartered institute of Public Finance and Accountants (CIPFA) 3.3.3.4 Institute of Cost and Management Accountants (ICMA) 3.3.3.5 Society of Incorporated Accountants and Auditors (SIAA) 3.3.6 Chartered Institute of Taxation of Nigeria (CITN). 3.4 Principal Inspector of Taxes, Grade Level 12 3.4.1 By promotion of a confirmed and suitable Senior Inspector of Taxes who has spent at least three years on the grade. 3.5 Assistant Chief Inspector of Taxes, Grade Level 13 3.5.1 By promotion of a confirmed and suitable Principal Inspector of Taxes who has spent at least three years on the grade and registered with CITN. 3.6 Chief Inspector of Taxes, Grade Level 14 3.6.1 By promotion of a confirmed arid suitable Assistant Chief Inspector of Taxes who has spent at least three years on the grade and registered with CITN. 3.7 Assistant Director, Grade Level 15 3.7.1 By promotion of a confirmed and suitable Chief inspector of Taxes who has spent at least three years on the grade and registered with CITN. 3.8 Deputy Director/Rector (States), Grade Level 16 3.8.1 By promotion of a confirmed and suitable Assistant Director who has spent at least four years on the grade. 3.9 Director of Taxes, Grade Level 17 3.9.1 By promotion of a confirmed and suitable Deputy Director who has spent at least four years on the grade. 3.10 Direct appointments may also be made to posts in Grade Level 12 and above Direct appointments may also be made to posts in Grade Level 12 and above, but these would be preceded by specific advertisement at the instance of the user Ministry/Department. Promotion from such direct appointments to higher grades are subject to confirmation of appointment and professional registration.
Reference: Federal Civil Service Commission: fedcivilservice .gov.ng /hq /includes /download.php ?f=hq /pages /generalItem /Resources Files /12.pdf&fc =SCHEMES OF SERVICE.pdf
