Annex 1: Synopsis/Guide for the Kaduna IGR PPD Synopsis of the PPD on IGR The Public Policy Dialogue is a platform where government and the citizens interface on critical issues that need to be discussed for prioritization or validation. Followtaxes is considering a PPD around Income Generation Revenue (IGR) with the view of creating an avenue for the Income generating Agencies to showcase their success stories and share challenges with the citizens with the view of agreeing on tenable decisions for effective collection and utilization of taxes. The rationale is to provide KDIRS with a platform to among other issue: 1. Clarifies the mandates of the agency and other revenue collection agencies 2. Present overview of Tax/rates collection strategies 3. Sensitize citizens on its annual targets and performance 4. Disseminate the sanctions and penalties on defaulter/evaders. It is also expected that discussion will revolve around the following issues: i. Multiple taxations ii. Tax utilization (Using taxpayers money for service delivery improvement) iii. Annual state IGR Performance iv. Convenient ways of paying taxes/rates v. Innovation in tax collection (Using simple mobile apps) The expected players/stakeholders to participate in this engagement are as follows: KADIRS, FIRS, BPSR, Planning and Budget Commission, KADIPA, SHoA, Media, Traditional Leaders, KADCCIMA, NASSI, ICTN, OGP Subcommittee on Taxation, MAN, Traders’ Association, Market Association, Citizens FOLLOWTAXES Public Policy Dialogue (PPD) on IGR in Kaduna State Venue: Arewa House, Kaduna Agenda Date: 30 November 2017
Annex 2 Communique of Kaduna PPD COMMUNIQUE ISSUED AT THE END OF A ONE DAY PUBLIC POLICY DIALOGUE ON INTERNALLY GENERATED REVENUE FOR IMPROVED AND RESPONSIVE GOVERNANCE IN KADUNA STATE HELD ON 30 NOVEMBER, 2017, AT BANQUET HALL, AREWA HOUSE KADUNA. Preamble Followtaxes brought together Citizens, SHoA, Media, Private sector, Professional Bodies, Academia, Market Associations and Revenue collection/Tax Generation Agencies in Kaduna state to a one day Public Policy Dialogues on using Internally Generated Revenue (IGR) to improve service delivery in Kaduna State held at Banquet Hall, Arewa House Kaduna on 30th November, 2017. The interactive session provided a platform for all relevant revenue-generating agencies in the State and the citizens to discuss and showcase successes as well as the challenges with the view of agreeing on tenable decisions for effective revenue generation/tax collection and utilization in the State. To start with, the stakeholders at the PPD on IGR/taxes sincerely commend the effort of Kaduna State Government and its Revenue Generation Agencies for expanding the revenue base of the State and implementation of the Tax Codification Law. We are however of the sound belief that the State would serve the citizens better if there are transparency and accountability in the collection and utilization of the generated resources We consider the following observations/suggestions to the State revenue generation agencies for implementation: 1. A certain percentage of taxes/revenue collected should be set aside as incentives for the development of areas that contributed the amount. 2. KADIRS to place more POS machines in markets for ease of payment and collection of revenue/taxes 3. There should be a better categorization of livestock such as Cattles, Goat; Rams etc to ensure appropriate taxes are applied to them. 4. The state government to provide firefighting station /outpost at Sheik Gumi Market in Kaduna as consistently demanded by traders in the market. 5. KADIRS to deploy more innovative ways of tracking, monitoring of incoming trucks that offload goods at night for effective collections of revenue/taxes 6. Government to reconsider the possibility of reducing the tax burden on low-income earners, they should be encouraged to pay their taxes as groups/associations. 7. On the part of KASTELEA, their core mandate is to enforce the law, which is within the confine of the law that established the agencies. However, the agency should stop the removal of vehicles plate number. 8. KADIRS should sensitize citizens on benefits of paying taxes using different channels. 9. We suggested the use of handbills, fliers, jingles, Bill Boards etc as means of creating more awareness to the general public on taxes 10. Bakin Dogo Community representative to meet with KADIRS to resolves issues around revenue/taxes collection 11. Kawo market leaders to meet with KADIRS to discuss tax incentives for being tax compliant. 12. KADIRS should deploy tax liaison officers at different market locations in the State. 13. KADIRS to sensitize citizens on what government is doing with the Tax and revenue collected/generated in the State (Transparency and Accountability)
Annex 3 Communique of Abuja Town Hall Communique of the Public Policy Dialogue, held between revenue authorities and concerned citizens in Kuje, Kuje Area Council, FCT Abuja. On 7th December 2017 Preamble The Kuje community town hall meeting was held among another thing to create a mediation dialogue between taxpayers in the community and the tax authorities. The dialogue held on Thursday 7th December 2017, at the Kuje community Townhall, Kuje Area Council, FCT Abuja. The Town hall meeting was attended by the Regional Coordinator, FCT, Federal Inland Revenue Service, The representative of the market chairman, Kuje market, Members of the media, residents and the concerned civil societies. After a series of deliberations, paper presentations, questions, and answers, the attendants agreed on the following resolutions. • That there is a need to continuously hold this type of engagements from time to time, at least once per quarter • That revenue authority need to situate its office in Kuje for ease of paying taxes and asking questions • That there should be a link between what taxpayers pay and the service that is being delivered to them • That government should produce a single sheet that will summarize all what a taxpayer is supposed to pay and to whom the payment is to be made • That there is a need for taxpayers to be able to access how much they pay so far so that they can use it to demand service from the government. • That tax clearance certificate should be absolutely free without any delay when applied for in all tax offices. • That there should be good sensitization on the existing e-platforms of the tax authorities and a simplified guide on how it can be assessed. • That the human factor in the online platforms should be minimized. With computer comparing records and issuing TCC rather than human doing it. • That both CSOs and the Revenue authorities should go for a door to door outreach visit inside Kuje Market to enhance sensitization
Annex 4 Communique of Kano PPD Communique of the Public Policy Dialogue, held between revenue authorities and concerned citizens in Kano state. On 13th December 2017 Preamble The Program was held on Wednesday 13th December 2017 in American corner of Murtala Muhammad Library of Ahmadu Bello way Kano State. The meeting was attended by permanent secretary of Service Compact (Servicom) and his staffs, The Director of Kano Internal Revenue Service (KIRS) and his staff, The Staffs and Director of Federal Inland Revenue Service (FIRS), Members of Civil Society Organizations (CSO’s), as well as a cross-section of renowned Traditional rulers, media houses and activists. Observations After meaningful deliberations on a number of issues surrounding taxations and transparency in Collections and payments, the following observations are made: • That no Nation will prosper without infrastructure and infrastructure such as schools and road can only be made available if citizens pay their taxes. • That revenue is a civic responsibility to be paid by all citizens. • That the citizens need to get a good return for the taxes they have paid • That there is a serious need of taxpayer enlightenment and education across the state. • That the Kano State Internal Revenue Service (KIRS) can do more in explaining their mandates of are collecting taxes, accessing the taxes and accounting for the taxes collected to the taxpayers. • That Federal revenue can do more in explaining their mandate to taxpayers • That the taxpayer relief span across National housing fund, National health insurance scheme (NIHS), Life Insurance, pension scheme should not be grouped as cumulative because individuals burdens are different. • That the challenges faced by revenue generating authorities include, lack proper documentation of businesses and change of businesses address by the business owner without the knowledge of the revenue generating bodies. • That ICT solution and certifications of tax offices are all innovations to ease tax collection and payment. • That the tax officers should change their attitude towards taxpayers to reverse the negative response by taxpayers. • That the revenue authorities need to take into consideration, trader’s a different level of business so as to put it into consideration before being taxed to avoid double taxation. Resolutions In the light of the observations above, the following resolutions were made: • That all CSOs especially the media should emulate from organizations like followtaxes to build advocacies around taxation as an important complement to government efforts in tax sensitization. • That the revenue agencies should create conscious adverts to link the tax paid with the works being done. This should also include open budgeting processes. • That the revenue authorities should make taxpayer education a priority just as it does tax collection, through simplified leaflets, infographics and radio reach • That the revenue generating bodies will enforce corruption charges on any taxpayer or their member of staff caught paying revenue to a revenue collection officer in cash. • That the state internal revenue service will provide POS (Point Of Sale ) to tax payment easy. • That the tax administrators should be trained better on customer relations to checkmate poor attitudes • That it is a right of every tax collector to be given taxpayer identification number, to given taxpayer clearance certificate e.t.c
Annex 5 Communique of Sokoto PPD Communique of the Public Policy Dialogue, held between Tax Payers, Citizens and Tax Authorities in Sokoto State. On 16th December 2017 An agreed resolution between taxpayers, tax authorities, the media, the Civil Society Organizations and the member of the public at 12 Abduallahi Fodio Road (Steady Plaza) Plaza Sokoto on 16th December 2017 after a lengthy discussion between the parties mentioned above. It was generally agreed: • That the state board of internal revenue service should improve its relationships with her taxpayers • That electronic means of payment should be made more accessible for ease of paying taxes • That the state internal revenue should set up a customer relations desk to attain to the questions of the taxpayers • That the state authority and FIRS should harmonize its records so that taxpayers can easily view what they have paid and what they owe. • That the TIN of taxpayers should be linked to their tax account so that everyone can know what is paid • That the recent VAT drive by FIRS in the state is too aggressive and such will not yield a sustainable result and continuity, hence there should be a gradual process that will become a culture rather than a one-time event. • That the government of Sokoto state should open the budget processes to the citizens so as to improve budget participation. • That the state budget audit report should be made accessible to citizens • That the tax authorities should continue hosting such event at least once a quarter to review success and ways forward.
Annex 6 Communique of Kwara PPD COMMUNIQUE ON PUBLIC POLICY DIALOGUE ON IGR/TAXATION AND PARTICIPATORY GOVERNANCE IN KWARA STATE HELD AT ELITE TRANQUIL HOTEL, OFFA ROAD ILORIN ON THE 28TH OF FEBRUARY, 2018. THE ATTENDANTS AGREED ON THE FOLLOWING: 1. The citizens were charged to know their rights and responsibilities 2. Payment of taxes is mandatory 3. The tax Authorities should prepare a document that will reflect discourse on the expectations of the citizens 4. Citizens should be more active in the process of governance 5. Citizens should refocus the perception and responses of the citizens to government policies ask the government about the process of good governance 6. Citizens were encouraged to pay taxes and follow up on how taxes are utilized 7. that government has a responsibility to perform effectively in the provision of social services; quality education, health, construction of roads, provision of water, provision of electricity, security, the general welfare of the citizens 8. Tax management authorities should ensure adequate sensitization of the citizens regarding double and multiple taxations 9. There should be simplified a tax law widely circulated in Kwara state 10. The citizens need adequate information on taxes paid 11. development is a process which requires the support of the citizens 12. citizens should channel their grievances through the Kwara state house of assembly, secretary to the Kwara state government and the Kwara Internal Revenue Service (KWRS) 13. There should be provision for a front desk that would respond to complaints on tax issues 14. The Kwara state government should make public, the budget processes and encourage participation in the budget process
Annex 7 Communique of Bauchi Community Town Hall Meeting Communique of the Public Policy Dialogue, held between Tax Payers, Citizens and Tax Authorities in Bauchi State. On 7th March 2018 A communique of resolutions issued and presented to his Royal Highness the Madakin Bauchi, the Emir of Kafin Madaki community as an agreed way forward to harness taxation and transparency in our community. Dated today7th March 2018. The members of the community agreed: • That the state internal revenue will do more to harmonize its taxes for ease of payment • That BIRS will define and itemize each tax and process of payment and simplify it for ease of understanding • That there will be a tax for service, where a token will be spent on to alleviate peoples challenges as taxes are paid. • That electronic payment system will be deployed to ease collection of taxes and to reduces leakages • That the revenue authorities will liaise with the traditional chiefs and ward heads to implement tax collection and ease of communications • That taxpayers will have access to what they have paid at a single check to be able to hold government accountable • That the members of public will increase interest in budget cycle and how the taxes are being spent for effective monitoring.
Annex 8 Communique of Jalingo Community Town Hall Meeting Communique Issued At The End Of A One Day Public Policy Dialogue On Internally Generated Revenue For Improved Service Delivery In Taraba State Held On The 24th Of March, 2018, At The Auditorium Of The Hope Afresh Foundation Jalingo Preamble: The dialogue provided the platform for all relevant stakeholders in revenue generation, discuss, and showcase successes and challenges with a view of agreeing on workable decisions for effective revenue/tax collection and utilization for transformative service delivery. We are of the sound belief that the State will serve the citizens better if there are transparency and accountability upheld in the collection and utilization of the generated resources The following observations/suggestions to the State revenue generation agency Taraba Board of Internal revenue (TBIR) and FIRS for implementation were considered: • A certain percentage of taxes/revenue collected should be set aside as incentives for the development of areas or sectors that contributed the amount. • TBIR should deploy Technology such as software APPs and POS machines for ease of payment and collection of revenue/taxes. • The state government should provide firefighting station /outpost at strategic locations as consistently demanded by traders in the markets and other places of need. • TBIR to deploy more innovative ways of tracking, monitoring of incoming trucks that offload goods at night for effective collections of revenue/taxes. • Government to reconsider the possibility of reducing the tax burden on low-income earners, they should be encouraged to pay their taxes as groups/associations. • TBIR should sensitize citizens on benefits of paying taxes using different channels made available. • We suggest the use of handbills, fliers, jingles, Bill Boards etc as means of creating more awareness to the general public on taxes. • TBIR should deploy tax liaison officers at different market locations in the State. • TBIR should emphasize on Transparency and Accountability, also sensitize citizens on what government is doing with the Tax and revenue collected/generated in the State.