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INTRODUCTION / BACKGROUND: The Commission was established by Decree No. 49 of 1989. The Decree was amended by the Revenue Mobilisation Allocation and Fiscal Commission Decree No. 98 of 1993. The 1999 Constitution of the Federal Republic of Nigeria recognized the Commission as one of the fourteen (14) Federal executive bodies and adopted all the provisions of these Decrees. However, the Constitution empowers the Commission to carry out the following functions:(a) (b) (c) (d) (e) Monitor the accruals to, and disbursements of revenue from the Federation Account. Review, from time to time the Revenue Allocation Formulae and principles in operation to ensure conformity with changing realities. Advise the Federal, States and Local Governments on fiscal efficiency and methods by which their revenue is to be increased. Determine the remuneration appropriate to Public Office Holders. Make recommendations and submit its findings by a report thereto to the Government of the Federation or of the States, as the case may be, regarding the formula for distribution of the Federation Account and the Local Government Accounts; and (f) Discharge such other functions as may be conferred on the Commission by the Act or any other enactment.


MISSION STATEMENT To ensure maximum revenue mobilization of all revenues accruing to the Federation Account and its Allocation based on equitable, less subjective and acceptable formula for the orderly Fiscal development of the country as well as full mobilization of all internal sources of revenue and efficient utilization of those revenues for the overall development of the nation. The Commission is also determined to ensure all Political/Public office holders receive fair and adequate remuneration in line with changing realities. VISION STATEMENT To achieve a solid economic base for the nation, through continuous formulation of practical, implementable policies for the diversification of the economy which will assist all tiers of Government in generating more revenues. SERVICE PROVISIONS/DELIVERY (a) Monitoring accruals into the Federation Account The Commission monitors the Revenue accruals into the Federation Account from the Non-Oil and the Oil and Gas sectors of the Nigerian economy. Non-Oil sector: - The Commission monitors the revenue accruals into the Federation Account through the Federal Inland Revenue Services (FIRS) and the Nigerian Customs Service (NCS). The Commission attends a reconciliation meeting with the officials of Federal Inland Revenue Services (FIRS), the Nigeria Customs Service (NCS), the Central Bank of Nigeria (CBN) to ascertain the revenue realized from Value Added Tax (VAT), Companies Income Tax and Withholding Tax (WHT) and Customs and Excise Duties to ensure that the revenue realized is duly remitted into the Federation Account. This is carried out monthly.


Oil and Gas Sector:- The Commission monitors revenue accruals into the Federation Account from the Oil and Gas sector of the Nigerian economy. It reconciles Data and information with Department of Petroleum Resources (DPR) and NNPC on crude oil and Gas shipments and the domestic sales as well as the production sharing contracts and the JVC to make sure that the revenue realized is duly remitted into the Federation Account. This is carried out monthly. (b) Monitoring Disbursement from the Federation Account: -

The Commission monitors the disbursements of revenue from the Federation Account to the three tiers of Governments (i.e. Federal, States and Local Governments). The Commission ensures that revenue declared for distribution by the Federation Account Allocation Committee (FAAC) is shared according to the approved Revenue Allocation Formulae and Indices. This is carried out through the monthly FAAC meetings between the Commission, Federal Ministry of Finance, Office of the Accountant General of the Federation and the Commissioners of Finance of the 36 States of the Federation. There are two (2) formulae for distribution. These are Vertical and Horizontal Revenue sharing. The Vertical formula is one use for distribution among the three beneficiaries i.e. Federal, States and Local Government. The present arrangement is in existence since the Supreme Court judgment of 2002 that declared special funds illegal and therefore adjusted the arrangement and added the percentages of special funds to the Federal Government. The arrangement is as follows: Federal Government State Governments Local Governments 56% 24% (36 States) 20% (774 L.G.A)


The Horizontal formula is the sharing arrangement among the 36 States and the 774 Local Governments and Their percentages (i.e. States – 24% and LGAs –20%) is shared in accordance with the following. 1. 2. 3. Equality Population Social Development Factor i. ii. iii. 4. 5. c Education Health Water 4% 3% 3% 10% 10% 40% 30% 10%

Landmass/Terrain Internal Revenue Effort

Review of Revenue Allocation Formula and Principles:There is always an agitation by each of the 3 tiers of Government (i.e.

Federal, States and Local government) to increase the percentage of revenue that is accruing to them from the Federation Account. The Commission is empowered by the Constitution of the Federal Republic of Nigeria to review the Revenue Allocation Formula and Indices for a period not less than 5 years. During the reviewing period, the Commission undertakes a consultative tour to the three tiers of Government in order to make an input and for the Commission to understand the areas to be look into in arriving at a just and fair Revenue Allocation Formula that will be acceptable to all the stakeholders as well as meeting the yearnings and aspirations of Nigerians for a true fiscal Federalism. However, some factors introduced in the sharing arrangement among the States and Local Government i.e. Horizontal Revenue Formula, is used in order to encourage the Governments at States and Local Government levels to pay more

attention in providing infrastructural facilities to their citizens. For example the introduction of the provision of hospital beds as an indices under health in Social Development factor is to encourage the States and Local Governments to provide health facilities to their citizens. Because the greater the number of such facilities provided the more funds that will be attracted from the Federation Account. Moreover, the higher the percentage increase in revenue effort a State and Local Government can have, the more it will attract more revenue from the Federation Account. This will help greatly in encouraging the States and Local Governments to find ways of increasing their internal revenue, thereby achieving the Commission’s desired objective for the States and Local Government Areas to diversify their economy away from oil in order to supplement funds receive from the Federation Account for the overall development of their areas and the nation at large. The Commission every two years carries out data collection and verification of some of these data. However, the Commission obtains some of the data/information from some Government Agencies responsible for such data. For example the Commission obtains data on population from the National Population Commission, Landmass and Terrain from the Office of Surveyor General of the Federation and so on. d. Advising on revenue Generation:-

The Commission looks at the revenue generation trends of the three tiers of Governments more especially Governments at State and Local Government levels. The Commission periodically undertakes a monitoring exercise to ascertain the level of improvement in revenue generation by looking at some areas like tenement ratings and conducting market surveys in Local Government markets etc and advise on areas of improvement.



Determining Remuneration Package to Holder of Political Offices:-

The Commission looks at the complaints from Holders of Political offices on the need to increase their welfare packages, which included salaries, severance gratuities and other allowances. The Commission looks at the inflation trends as it affects the welfare of Holders of political offices. To be fair and just to all concern, the Commission undertakes a wide consultation with the stakeholders at Federal, States and Local Government Councils in order to note areas that need to be reviewed. This is usually carried out when the need arise. DETAILS OF CUSTOMERS The Commission’s Clients are the entire Nigerian Citizens and the three tiers of Governments. However, the immediate and major beneficiaries are: i. Inter:  The Federal Government  State Governments  Local Governments  Federal Inland Revenue Service  Central bank of Nigeria  Nigeria Customs Service  Federal Ministry of finance Incorporated  Debt Management Office  Ministry of Solid Minerals  Nigeria National Petroleum Corporation  Political Office Holders i.e. the Executive, Judiciary and the Legislature.



Intra:  Federal Commissioners  Management and Staff


Public:  General contractors

COMMISSIONS’ OBLIGATIONS:The Commission hereby commits itself to the provision of the following services to the general public and its Stakeholders. (a) (b) (c) To advice States and Local Governments on ways of improving their internal revenue generation. To ensure that revenue generating agencies remit all revenues generated by them. To ensure that the revenue declared by the Secretariat of the Federation Account Allocation Committee is correct and equitably allocated to all the stakeholders. (d) (e) (f) (g) (h) To ensure that revenue accruing into the Federation Account is equitably shared in line with approved Revenue Allocation Formulae and Indices. To ensure that the Revenue Allocation Formula is reviewed periodically as provided by law. To analyze the annual budgets of Governments and to advice such Governments on areas of improvement. To offer on request, guide to Local governments on budget planning and execution. Formulate the remunerations of Political and Public Office Holders as the need arises.

(i) (j) (k) (l)

To Monitor and supervise the implementation of remuneration of Political Office Holders. To ensure that all complaints on the implementation of Revenue Allocation Formulae are treated within a reasonable time. To ensure that all disputes on the location of oil fields/wells are amicably settled to ensure lasting peace in the Oil Producing Areas. To ensure that all enquiries and requests for information on the functions of the Commission are treated within a reasonable time.

CLIENTS EXPECTATIONS i. The clients expect the Commission to ensure that each beneficiary to the Federation Account gets his fair share of the nation’s revenue in accordance with the approved sharing formula. ii. iii. The Clients expect that problems or complaints lodged on the functions of the Commission are given prompt attention and are resolved equitably. The clients expect that the Commission will provide appropriate and acceptable database for Revenue Allocation and review such data timely without lapses and where such lapses are observed, they should be remedied promptly. iv. The Commission is expected to be sensitive to the welfare of staff by ensuring that staff receive their promotions and benefits regularly without delay. v. The Commission in turn expects staff to render prompt, efficient and dedicated services, and as technocrats, to provide proper guidance on policy implementation. The Commission in-turn, expects stakeholders and clients to respond to the demands of the Commission, and to appreciate the sensitive


nature of the duties and responsibilities of the Commission by providing the required support. WHAT THE COMMISSION EXPECTS FROM CLIENTS AND STAKEHOLDERS The functions and responsibilities of this Commission can be achieved only when the relevant information and data are available for the formulation of policy and implementation. It is imperative that all the stakeholders and clients are alive to their responsibilities by responding promptly to requests for information and data required by the Commission to facilitate the discharge of its statutory duties. GRIEVANCE REDRESS MECHANISM The SERVICOM Unit of the Commission maintains a Grievance/ Complaint Redress office, where all petitions, complaints and grievances from within and outside the Commission on the services rendered by the Commission are treated. The SERVICOM Unit Located at the Head Office of the Commission has experienced staff to handle the complaints. The Unit is headed by an Assistant Director Alh. A.Y. Bello,on Ground floor, Room 064 at the Head office of the Commission, Plot 210 Tafawa Balewa way, Central Business District Abuja, with telephone Number 08045271443. SERVICOM Unit will provide the telephone numbers of the Chairman of the Commission, Commissioners, the Secretary to the Commission, Directors and all the Zonal Coordinators for easy access by the general public who may need them. The Unit is equipped with modern Communication facilities and is connected to the Internet to assist its work and to ensure that complaints are treated within a reasonable time limit.


STATEMENT OF EXISTING LIMITATIONS  Data/Information collection is not an easy task.  Target agencies/stakeholders some times do not respond promptly to request for information /data supply and this affects the ability of the Commission to function efficiently.  The contentious nature of revenue allocation is such that there will always be discontentment and agitation by stakeholders. In these situations, the Commission will strive to do its possible best to remedy the situation and dissatisfied clients have the constitutional right to seek redress in any court of law.
AIH. A. Y. Bello (Nodal Officer) Room 064, Ground Floor, Plot 201 Francis Adekunle Fajuyi Street, Central Area, Abuja 08045271443

MR. B. I Enunwa (Permanent Secretary) Ground Floor Plot 201 Francis Adekunle Fajuyi Street, Central Area, Abuja

Engr. Hamman A. Tukur (Chairman, CEO) 2nd Floor Plot 201 Francis Adekunle Fajuyi Street, Central Area, Abuja. 092348922







INTRODUCTION Revenue mobilization Allocation and foal commission was inaugurated on September 6th 1988, which was statutorily established by decree No. 49 of 1989. In addition, the 1999 constitution section153 sub-section (1) provided the establishment of the Revenue Mobilization Allocation and Fiscal Commission. September 1999, with Executive Chairman and 37 federal commissioners representing each states and Abuja. VISION AND MISSION STATEMENT The vision and mission of the R.M.A & F. C were state in the decree no 49 at 1989 which postulated the objectives and functions of the commission among others: 1) 2) 3) 4) 5) Monitoring the accrual into and disbursement of revenue from the federation account. To advise the federal, state and local government on fiscal efficiency and methods by which their revenue is to be increased. Determine the remuneration of political office of holders Review from time the revenue formulae and principle in operation to ensure conformity with the changing realities Discharge other functions that may be assigned to the commission by the presidency or act of National assembly.



In order to achieve the above stated objectives by the commission, the first set of seven (7) zonal officers were established in the nineties and more additional seven (7) were opened in order to meet up with the challenges of the stake holders.


Sokoto zonal office is among the recently opened zonal office, which comprise of Sokoto, Kebbi and Zamfara State. The objective of expanding the zonal office is to ensure effective service delivery to the 2 tiers of government. It also ensure that all revenues due to government are promptly captured and remitted to the Federation account. This is realized through monitoring of Federal Agencies such as Nigeria custom service, federal inland revenue and N.N.P.C


We hold interactive session with the states and Local government councils for the purpose of data collections. For example internal generating revenue (IGR) market survey and other indices used for formulation of remuneration appropriate to political office holders.

9) 10)

Ensuring that the state/local government joint Account are effectively and equitable distributed to the affected local government councils. Advising the state and Local government on how to enhance their revenue efforts.



MISSION STATEMENT “To ensure proper application of the functions and powers of the commission at the zonal level with all tiers of government and relevant government agencies”.


VISION STATEMENT “To be a Zonal office of the commission that would carry out all its functions effectively to make the Nigeria Federation viable through Fiscal Federation.” ZONAL CHARTER The charter of the Commission when viewed as a written statement of the main functions and principles of an organization include:(a) (b) (c) (d) (e) Monitor the accruals to and disbursement of Revenue from the Federation Account. Review from time to time,, the Revenue Allocation formulae and principles in operation to ensure conformity with changing realities. Advise the Federal, State and Local Governments on fiscal efficiency and methods by which their revenue is to be increased. Determine the remuneration appropriate to political office holders Discharge such other functions as may be conferred on the Commission by the constitution or any of the National Assembly. When viewed form the services the public can expect from the zonal office, the activities of the zonal office can be highlighted. The public should expect the zonal office to:Ensure that disbursement among Local Government within the States is in conformity with the approved principles/criteria and weights –assigned to each proxy. Ensure timely collection of data on Revenue Allocation for the computation of Revenue Allocation indices. Embark on Revenue Mobilization tour in all the Local Government under the zone, to identify potential revenue sources and to advise them on the best methods that could be employed to improve on the locally generated revenue.



Conduct open market surveys in selected markets of urban and rural local government areas to asses the revenue generation capacity of the markets and the councils to improve the facilities in the markets to maximize revenue potentials in them.


Monitor collections by revenue collection Agencies such as Feral Inland Revenue service (FIRS) Board, Local VAT Officers (LVOS), NNPC and the Nigeria Customs Service (NCS) commands under the zone.



VISION STATEMENT “Poised to deliver excellence service and responsive to the yearnings of the public in relation to public sector revenue” MISSION STATEMENT “To vigorously mobilize all sources of public sector revenue for National Development and also maintain regular contact with States and Local Governments in relation to fiscal matters” ZONAL CHARTER (i) (ii) Monitoring of revenue accruals to states and local governments in the zone. Monitoring the disbursements from states local government joint accounts of the states in the zone through monthly attendance of the states local government joint Account Allocation Committee meetings in the both states. (iii) Advising states and local governments in the zone on methods and ways by which their fiscal efficiency can be enhanced.



Seeing to the correct application of the approval revenue Allocation Formula in the disbursement of funds from the states Local Government joint Accounts in the States constituting the zone.


Liaising with major revenue collection agencies in the zone, e.g. Nigeria Customs Service and Federal Inland Revenue Service into the Federation/Pooling Accounts.

(vi) (vii)

Liaising with states and local government authorities to ensure implementation of approved remuneration package for political office holders. Undertaking extensive and intensive monitoring of the internal revenue efforts of states and local governments in the zone and initiating field studies aimed at mobilizing potential new revenue sources.

(viii) (ix)

Consulting with stakeholders on issues of national importance as they affect the responsibilities of the commission. Perform any other duties as may be conferred on the commission by law or directed by the Head Office.



VISION STATEMENT The commission is empowered and accredited with the mission objectives of: (a) Monitoring of Accruals to and disbursement from the Federation Account. Advising the Federal, State and Local Government on fiscal efficiency and the methods by which their revenue can be increased. (b) Review from time to time, the Revenue Allocation Formulae and principle in conformity with the changing reality.



Determine the remuneration, appropriate for political office holders, including the president, Vice president, etc, as mentioned in section 84 and 124 of the 1999 constitution.


Discharge such other functions as may be conferred on the commission by the constitution or any Act of the National Assembly.

MISSION STATEMENT : However, the specific functions of the Zonal Office in relation to the above stated mission objectives are as follow: (i) (ii) (iii) (iv) (v) To extensively and intensively monitor the internal revenue efforts of the State and Local Government Councils, in order to enhance their revenue base. Continuous monitoring of revenue accruals to State and Local Government Councils. Liaising with all the revenue collection agencies. Representing the Commission at the meeting of state local government joint Account Allocation Committee (SLGJAAC).\ Collaborating with the three tiers of governments, their ministries, departments and agencies in the prompt, and regular supply of public financial statistics. (vi) Organizing field studies designed to identify potential sources of revenue, through the survey of all-economic activities; for example, market studies and study of small-scale industries. (vii) Taking general or specific initiatives necessary for more effective mobilization and collection of Federal, States and Local Governments Councils’ revenue and to provide for efficient implementation (viii) Advising States and Local Government councils on ways by which their fiscal efficiency can be enhanced.

(x) (xi)

Monitoring the implementation of the approved remuneration package of political office holders. Monitoring of Revenue Accruals into the Federation Account. The zonal office has the vision, ability and concept with a passionate belief in

implementing the set objectives of the commission vis-à-vis ensuring full accountability for all the revenue accruals into the federation Account. 5. UMAUAHIA ZONAL OFFICE

VISION STATEMENT: (a) (b) (c) To capture all revenue that is due to the federation account through efficient and effective revenue mobilization processes. To ensure equity, faimess and transparency in the distribution of the common wealth between the three tiers of government. Enthrone very high standard of discipline in the application of funds received from the federation account by all the tiers of government with a view to promoting high level fiscal efficiency. MISSION STATEMENT: “To promote transparent, fair and equitable fiscal federalism”. ZONAL CHARTER: (a) TARGET AUDIENCE:- Our services are basically to the Nigeria people through the three tiers of Government vis-à-vis, federal, states and local governments. (b) SERVICES THE PUBLIC CAN EXPECT FROM THE ZONE:



To ensure that all revenue to the federation account are fully mobilized and sources of leakages reduced to the barest minimum not completely eradicated.

(ii) (iii)

Ensure that new sources of generating revenue into the Federation Account discovered and exploited to complement existing sources. Ensure that an equitable, fair, transparent and acceptable evenue Allocation formulae is recommended to government for consideration and adoption after every five years as prescribed by the 1999 constitution of the federal Republic of Nigeria taking into cognizance, changing realities.


Ensuring that indices for horizontal revenue allocation among states and among local governments are updated and reviewed annually as provided for by law.


To monitor the disbursement and application of funds from the federation account to the tiers of government to ensure discipline in fiscal polices.


To prescribe adequate and fair remuneration packages for political and public office holders after due appreciation of prevailing economic realities on the ground in the country.



To have a clear vision and mission an individual or organization must have responsibilities, which are to be guided by aims and objectives. The R.M.A & F.C. established its zonal offices as a strategy for achieving increased efficiency and


effectiveness in the pursuance of its set objectives; the functions of the commission includes among others: (i) (ii) (iii) (iv) (v) Monitor the accruals into and disbursement of revenue from the federation Account. Review from time to time, the revenue allocation formulae and principle in operation to ensure conformity with changing realities. To advise the federal, state and local government on fiscal efficiency and methods by which their revenue is to be increased. Determine the remuneration appropriate to political office holders. Discharge such other functions as may be conferred on the commission, by the constitution or any Act of the national Assembly It is in line with this that the Kano Zonal Office is assigned with the responsibilities of Kano, jigawa and Katsina State. The zone liaises with these states bearing in mind the powers conferred upon the commission by the 1999 constitution and other enabling law. Therefore, the zone within its jurisdiction to: Ensure that all revenues due to government is promptly captured into its purse. This is to be done by monitoring such revenue generating agencies such as Nigerian Custom Service, federal Inland Revenue Service, NNPC etc. Holding interactive sessions with all stakeholders for the purpose of data collection e.g. IGR or information needed for the review of remuneration of political office holders. Also collect data needed for the review of revenue sharing formulae. Ensuring that the States and Local Government comply with the revenue sharing formulae (Horizontal) as spelt out by the constitution.



Advising the states and local governments on how to enhance their revenue generation through market survey or forum such as meetings, interactive sessions, workshops, seminars etc.


Ensuring that all data/information collected in the course of the above listed is promptly submitted to the Headquarters as and when due for their information and further necessary action. In the event of failure to deliver their expectations, written complaint should be

forwarded the zone. 7. LAGOS ZONAL OFFICE

VISION STATEMENT. “To be fair to all MISSION STATEMENT: “To work towards ensuring a just, fair and equitable disbursement of the Federation Account, recommendation of a sustainable remuneration packages for fiscal efficiency and even development.” ZONAL CHARTER a. b. c. d. To monitor timely and accurate collection and remittance to CBN in all identified sources in the zone. To collect unbiased data from state and local governments under the zone. To render prompt report of the Zone to Head office To encourage revenue mobilization and identification of new sources of revenue in other to boost internally generated revenue in the states and Local Government within the zone. There should be appropriate sanction if the above charter is not met.



VISION STATEMENT: “To create an enabling environment for economic re-engineering towards sustainable development in the polity” MISSION STATEMENT: “Regulating resource utilization through adequate monitoring of all revenue accruals into Federation Account, and ensure equitable disbursements to stakeholdersfederal, state and local government for National development.” ZONAL CHARTER The purpose of creating zonal office of the commission spread across the country was aimed at coordinating all activities geared towards maximizing resource Allocation and utilization The public should expect equity in the sharing arrangement and to seek redress where data submitted is not reflected accordingly in sharing arrangement. 9. MAKURDI ZONAL OFFICE

INTRODUCTION: It is quite pertinent to note that service is an integral part of human endeavors. The nature of service rendered in terms of quality determines to what extent an expectation is being met. In other words service if rendered should be able to meet public demand any point in time.


Emphasis on delivery service in the scheme of things in Nigeria in every ramification of each sector as a new policy to better the lot of the citizenry will in no doubt go a long way to expedite the system.


Service delivery in the country as it affects revenue Allocation and fiscal commission in a three tiers of government


broader sense cuts across the

which in turn brings about an indirect effect or

impact on the lives of the entire citizen in the long run. The resultant effect could either be positive or negative depending on the mode of execution and implementation. And this is why the commission especially the Makurdi Zonal Office throws its weight behind the idea of the new SERVICOM, which will bring about check and balance in and thereby salvage it. VISION AND MISSION STATEMENT : (i) (ii) As a matter of fact, to be worthy representatives or ambassadors of the commission and of the country in general, to the people of the state. As an intermediary between the commission and the government (whether state and local government) to collect on monthly basis reliable and authentic data for new Allocation formula. (iii) To liaise, on behalf of the commission with the state and local government order to create better working relationship on Revenue Allocation Sharing Technique or procedure. (iv) As a representative of the commission to monitor the activities of the local government councils especially on their monthly revenue allocation and ensure that it is harnessed judiciously to better the life of the people in the grass root. the system



To ensure that local government councils wake up to their responsibilities through professional advice for people to enjoy the dividends of democracy and to be economically independent through an improved IGR (internally generated revenue).

(vi) (vi)

To enlighten the public on the activities of the commission and the roles of the commission as it affects their well- being. Revenue mobilization for grass root development for all 73 local government councils in the zone and national economic buoyancy, with an enhanced revenue generation in 2014 for all three tiers government.

ZONAL CHARTER The public should as a matter of fact expect the following services from the zonal office: 10. AKURE ZONAL OFFICE

VISION AND MISSION STATEMENT : “To enable the government have an enhanced revenue profile for accelerated development as we assist the commission’s headquarters have a reliable, workable and up to date data base”. In carrying out the above the zonal office, a. b. To be going regularly to advise and collect data on the revenue profile of the lower tiers of government To be an effective contact point between the commission’s headquarters and the lower tiers of government and federal revenue Agencies in the zone.


AKURE ZONE CHARTER “Ensuring equity and fairness in carrying out the responsibilities expected of us as a zonal office.” If there is any deviation from the foregoing, the state and Local Governments in the zone have the right to make their grievances known to the zonal office or the headquarter of the commission in Abuja. 11. KADUNA ZONAL OFFICE:

VISION STATEMENT OF THE ZONE “To ensure fairness, equity, transparency and accountability in monitoring accruals and disbursement of funds among the three tiers of government, for greater economic development”.


The mission statement is the purpose; reason and direction the Commission/Zone should take. When wording the mission statement, we considered the commission’s product, services, environment, values and concern for public image and priorities of activities for survival. Our mission statement is therefore: “Kaduna zonal office a unit of the Commission is dedicated to providing quality operational activities through monitoring, reviews and advice the Federal State and local government on fiscal efficiency and revenue. The Zone seeks to be the engine of growth an development, expand awareness of the general public, to challenge prejudice, foster civic responsibilities, promote a sense of understanding among all stakeholders”.


ZONAL CHARTER This service assists the Zone to maintain strong and valued relationships with its Stakeholder and welcome feedback on its performance. Our stakeholders Federal Government objectives includes NNPC, Federal Inland Revenue Service, Nigeria Customs, CBN e.t.c, States, Local Government and general public. The charter explains the range and standards of services the various stakeholders can expect. It out lines their responsibilities and steps that can be taken if our service standard is not met. THE CHARTER Advice the three tiers of government on how to increase revenue generation. Ensuring fairness in the distribution of funds from federation Account to the three tiers of government. Ensuring that revenue collected on behalf of the government is remitted into the federation account. Organizing seminar/workshops on record keeping, generation. Allocation and fiscal efficiencies for the three tiers of government Review of revenue allocation formulae and principles in operation to conform to changing economic realities.


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