The IRS has the unique role of identifing the taxpayer, assess the taxpayer to tax, collect the tax and penalties assessed and pay all amounts collected into the Consolidated Fund to aid in National Development.

Type of Taxes
The IRS is principally responsible for the collection of direct tax with Income Tax as the main tax administered. IRS also collects a number of other taxes which have been termed “Miscellaneous Taxes” for administrative purposes.

These include:-

• Capital Gains Tax
• Gift Tax
• Mineral Royalties
• Petroleum Income Tax
• Stamp Duty
• National Reconstruction Levy
• Business Registration Fees (Registration of Trade, Business, Profession or Vocation is collected on behalf of the Ministry of Local Government.
• Interest, Dividend, Management & Technical Services Fees

The Policies of Internal Revenue
The policies of Internal Revenue Service once approved by parliament are translated into laws. The main administrative instrument of the Service now is Internal Revenue Act, 2000 (Act.592).as amended.