LEGAL SERVICES

The Units which make up the Legal Services Department are Compliance and Valuation.

FUNCTIONS

The Legal Unit has the responsibility of Prosecuting  taxpayers who contravene any of the tax laws administered by the Commissioner.
The unit also Institute civil action for the recovery of tax arrears.
In the case of any law suit the legal unit steps in to Defend the Commissioner against any accusation against him/her in relation to tax disputes.
Institution of civil action against any person for the assertion and protection of the Service’s rights.
Defending the Service in any civil suit against it by any person (including members of staff) in any court.
Representing the Commissioner at any Commission or Committee of Inquiry.
Writing of legal opinion on tax and non tax matters.
Preparation of Mortgages between beneficiaries of staff housing loans and the Service.
Mortgage/Home Protection Policies.
Preparation and Vetting of Contracts for the purchase of Land and Buildings (Immovable property)
Preparation and Vetting of Bonds between the Service and Staff.
Insurance Policy and Claims relating to:-

Workman’s Compensation
Group Personal Accident
Motor Policy
Fire Policy
Such other policies, other than Mortgage related policies, as may from time to time be taken by the Service.
Drafting of tax legislations and Double Taxation Treaties.
The Compliance Unit is the prosecution arm of the Department while the Valuation Unit assists in the:-

Assessment and Collection of Capital Gains Tax.
Stamp Duty
Gift Tax
The Unit also acts as advisor to the Service on matters relating to valuation of property.

The following Units report directly to the Commissioner:-
Public Relations and Tax Education
Internal Audit
Management Information Technology Unit


PUBLIC RELATIONS AND TAX EDUCATION

FUNCTIONS

Co-ordinating relationship with the media
Supporting activities of taxpayers and potential taxpayers to heighten tax awareness
Reaching employees of the Service
Orchestrating interaction with the Community
Managing the institutional image to ensure the correct and favourable perception of the Service at all times.
Co-ordinating and managing special events and corporate gift-giving to ensure that IRS stays in the public mind.
To raise taxpayer consciousness and voluntary compliance through a sustained programme of Tax Education.

INTERNAL AUDIT

OBJECTIVE

The overall objective of the Department is to assist all members of management in the effective discharge of their responsibilities by furnishing them with analysis, appraisals, recommendations and pertinent commentary on the activities reviewed.

FUNCTIONS

To formulate internal control policies that will ensure the smooth operations of financial and other procedures within the Service for the approval of Management.

To ensure that there are effective and efficient systems and procedures of internal control to safeguard the financial and other resources of the Service.

To ensure that all other transactions are executed in accordance with laid down policies and guidelines.

To ensure that all monies received are accurately recorded and promptly paid into bank

To ensure that all assets and liabilities of the Service are verified, and that methods of asset depreciation and appreciation are in conformity with prevailing conditions.

To ensure that all expenditures incurred are properly authorised, recorded, and that all disbursements comply with laid down procedures.

To ensure regular verification of all stocks at the Stores of the Service to detect and prevent possible malpractices.

To ensure that purchasing in the Service follows laid down policies and procedures and that goods delivered comply with order specifications.

To ensure pre-auditing of all payments and purchases.

To detect and prevent frauds and other similar irregularities.

To submit regular reports to the Commissioner.

To undertake any work that may be assigned by the Commissioner, including audit investigations.

MANAGEMENT INFORMATION TECHNOLOGY DIVISION

FUNCTION

The Division ’s function is to promote the use of information technology and generating processed information for effective management decision making.