AIRS came to being by enactment of Anambra State Revenue Administration Law (ASRAL) 2010 which provided that “there shall be a Service – Anambra State Internal Revenue Service (AIRS), autonomous, which shall be the operational arm of the policy making body – “The Board”. Furthermore, The Board and operational arm are to be headed by the Executive Chairman, who is appointed by the Executive Governor from the career ranks of the AIRS or an external candidate, who shall have cognate experience in financial, economic and legal matters. The details of the specific qualifications of the Executive Chairman, other Board members and composition of the Board are spelt out in the ASRAL 2010 and Personal Income Tax (Amendment) Act 2011 (PITA). AIRS, as the Agency that generates approximately 80% of the State’s aggregate IGR, has since year 2014 moved the State’s monthly IGR from an average of N500 Million to over N1 Billion. The projected IGR for year 2018 is in excess of N30 Billion.
AIRS is primarily charged with responsibilities to;
- identify (potential) taxpayers and taxable activities
- determine Assessable Incomes
- assess persons/ activities to Personal Income Tax and other prevailing tax regimes/ levies
- collect amounts assessed and
- report assessment and collection activities, for accountability purposes.
Secondarily, we are saddled with the responsibility of devising new areas of revenue generation, Compliance monitoring, Enforcements in the cases of default, championing of other IGR-related initiatives as may be prescribed by the State Government.