Tax Audit and Investigation: The directorate is responsible for review of the taxes /levies paid by the tax payers or tax operators in compliance with tax laws. Its main function is looking into the Books/Accounting records of the PAYE operators to ensure full compliance with the law. The directorate operate at the OGIRS headquarters for administrative convenience. Tax Audit /investigation operations is carried out on based on sectorial basis. Some of the sectors are: Manufacturing, Trading, Financial Institution/Oil and Gas, Engineering, Hospitality, Education, CRM/Follow-up and Review unit.
- Review of Tax payment by Operators/Tax payers with the provision of the Tax laws
- Issuance of assessment on Tax Audit exercise
- Critical review of Tax Payers ground of objection if filed
- Issue of revised Assessment as maybe required
- Monitoring/Recovery of Audit Liabilities from companies etc
(ii) High Networth Individuals
- To review and build a data base of HNI within the approved threshold.
- To populate the data base through intelligence gathering, internal and external sourcing of information about HNWIs.
- To ensure due diligence, monitor and guide the process of making HNWIs to be tax compliant from filing of Form A to the payment of tax liability of the HNI and afterwards.
- To encourage, educate and intimate them about other taxes payable to Ogun State on other revenue items apart from Personal Income Tax (P.I.T), e.g., Road Taxes, Property & Other Taxes, WHT etc.
- To establish a faster and reliable VIP customer relationship via letters, dedicated call lines, electronic platforms such as e-mail, SMS and other means as desirable.
- A VIP treatment from time to time and guiding them to embrace self-assessment and voluntary compliance.
- Guiding and ensuring that annual tax returns are filed and Form A filled appropriately.
- Raising and communicating the assessment electronically or otherwise.
- Processing, issuance and dispatch of their e-TCC.
- Understanding HNI taxpayers need/complaint and develop plan to address such quickly and effectively.
- Visits to key corporate organizations to establish harmonious and mutually beneficial relationship between them & OGIRS.