TABLE OF CONTENTS
CHAPTER ONE
1.0 Introduction – – – – – –
1.1 Statement of problem – – – –
1.2 Objective of the study – – – – –
1.3 Significance of the study – – – – –
1.4 Scope of the study – – – – –
1.5 Hypothesis – — – – – –
1.6 Limitation of the study – – – –
1.7 Definition of terms – – – – –
CHAPTER TWO
2.0 Literature review – – – – – –
2.1 Introduction – – – – – – –
2.2 Historical background of Value Added Tax (VAT) – –
2.2.1 What is Value Added Tax (VAT) – – –
2.3 The need for enforcement of VAT and proper
utilization by government – – – – – –
2.4 The need for efficient and effective implementation
and execution machineries – – – –
2.5 The need to control tax areas – – –
2.6 Value Added Tax Objectives and Advantages – –
CHAPTER THREE
3.1 Introduction – – – –
3.2 Research methodology and source of information –
3.3 Tax Legislation in Nigeria – – –
3.4 The orgnisation of Federal Board of Inland Revenue (FBIR) –
3.5 The Value Added Tax Directorate – – –
3.6 The zonal office – – – – – – –
3.7 The Local VAT office – – – – –
3.8 The enabling VAT Law in Nigeria – – – –
3.9 The content of the Decree – – – – –
3.10 The VAT process and operation – – – –
3.11 The VAT assessment in Nigeria – – – –
3.12 Obstacles to VAT operation and collection – – –
3.13 Ways of improving operation and collection – –
CHAPTER FOUR
4.1 Functions of the Federal Inland Revenue Service (FIRS) –
4.2 Technical committee of the board – – – – –
4.3 Organization and arrangement – – – –
4.4 Value Added Tax Administration – – – –
4.5 The right of appeal under the Nigerian VAT – – –
4.5.1 Modus operandi – – – – – – –
4.5.2 Technical section – – – – – – –
4.6. VATable person’s in Nigeria – – – – –
4.6.1 Goods and services covered by the Nigerian VAT – – –
4.7 Determination for Value – – – – – –
4.7.1 Rate of VAT in Nigeria – – – – – –
4.7.2 Liability to VAT in Nigeria – – – –
4.7.3 VAT remittance – – – – – –
4.8 Rendition and collection of return by the NCS – – –
4.8.1 Refund procedures – – – – – –
4.9 VAT and Government Agencies in Nigeria – – –
4.9.1 Dual agency role of government agencies and parastatals –
4.10 VAT evasion and avoidance – – – – –
4.11 Aiding and abetting – – – – – – –
4.11.1 Corporate offences – – – – – – –
4.11.2 Offences and penalties – – – – – –
4.12 Problems and prospect of VAT in Nigeria – – –
4.12.1 Respect of VAT in Nigeria – – – – – –
CHAPTER FIVE
5.1 Summary – – – – – – – –
5.2 Conclusion – – – – – – – –
5.3 Recommendations – – – – – – –
References – – – – – – – –
Appendixes – – – – – – –