Abstract

The aim of the paper is to provide an overview on the institutional framework of the State Board of Internal Revenue Service (SBIRS). The State Internal Revenue Service is an establishment of the relevant State Government across Nigeria including the Federal Capital Territory (FCT) which is saddled with the responsibility of collecting and employment of taxes as well as enforcing tax laws at the state levels. The SBIRS is to assess all persons chargeable with tax in the State. To collect, recover and pay to the designated bank account any tax or levy due to the state under the law or any other enhancement with the sole mandate to enforce payment of due taxes. The paper critically looks at the enabling law establishing the Board as well as the composition of the Board. The rationale behind establishing the Board was also look at. The functions and powers of the Board was critically analysed, the paper look at the major key departments of the Board, their functions and how they aid toward enforcing payment of taxes and revenue generation in a particular state