Background

Prior to 1995 the Administration Collection and Accounting for Taxes and Fees were the sole responsibilities of the State Ministry of Finance and Economic Planning. The Ministry as at then operated a revenue division headed by a “Commissioner of Revenue”, the creation of the post of Commissioner of Revenue was under personal income Tax law of 1962 and was applicable to all the region of the defunct Northern Nigeria up to the eighties. The personal Tax Law of 1962 complimented the Income Tax Management Act (ITMA) 1961, which has been replaced with the Personal Income Tax Act (PITA) of 1993, as amended.

Yobe State Board of Internal Revenue was created in 1991 after the creation of the State from former Borno State. The Law establishing the Yobe State Board of Internal Revenue was the same Borno State establishment law domesticated in Yobe State. Personal Income Tax Act 2011 as amended section 85 (a) also provides for the establishment in each State a Board of Internal Revenue