The Anambra State Internal Revenue Service (AIRS) has commenced enforcement against taxpayers who failed to regularise their tax affairs, targeting one million registered and actively engaged taxpayers.
The Executive Chairman of AIRS, Mr Ikeazor Nnaemeka Okonkwo, disclosed this while briefing journalists at the Revenue House in Awka.
Okonkwo said the enforcement followed months of taxpayer education, engagement and opportunities for voluntary compliance.
READ ALSO: Cross River Tax Revenue Hits New High
“Enforcement has already started. We have now compiled the list of people who have not complied, and we are working through the legal advice on how enforcement will be carried out,” he said.
He said the enforcement was part of efforts to strengthen tax compliance and domestic revenue mobilisation under Nigeria’s new tax administration framework.
According to him, AIRS is contributing to the reform through expanded taxpayer registration, improved compliance and lawful enforcement.
Okonkwo said taxpayers who had received assessments, demand notices or best-of-judgment assessments could still regularise their affairs, including through an Alternative Dispute Resolution (ADR) mechanism being established by the service.
“We are setting up an Alternative Dispute Resolution process so that taxpayers who have genuine objections can come forward and have those objections considered and discussed,” he said.
The chairman outlined four options for taxpayers, saying compliant taxpayers should remain compliant, while those with valid objections should present them for consideration.
He advised taxpayers without valid objections to make the required payments, while those who ignored notices should expect enforcement.
“Those who have received notices or assessments and have taken no action should understand that the Anambra Internal Revenue Service will enforce the law fully,” Okonkwo said.
He disclosed that only about 10 per cent of the approximately 500,000 individuals registered under the Anambra State Identification Number (ASIN) system filed their annual tax returns for the 2025 tax year.
“If about 90 per cent of registered taxpayers have not filed their annual returns, that is a significant problem,” he said.
Okonkwo said AIRS had deployed direct communication, media campaigns, churches, town unions, professional bodies and other organisations to educate taxpayers.
He also said the Voluntary Assets and Income Declaration Scheme (VAIDS), which ended on September 5, had provided taxpayers with an opportunity to regularise their tax affairs.
“There is still an opportunity for people to do the right thing, although the VAIDS period has now closed,” he said.
Judicial Process
On enforcement, Okonkwo ruled out violent measures, saying the service would rely on judicial and administrative processes provided under the tax administration framework.
“We are not going to undertake violent enforcement. What we are doing is enforcing what the law says we should enforce. It will be clean, legal and supported by the law,” he said.
The chairman said AIRS was targeting one million registered and actively engaged taxpayers from the inherited database of about 500,000.
He described the expansion of the tax base as a major mandate of his administration and commended Gov. Chukwuma Charles Soludo for supporting efforts to strengthen tax administration and the state’s revenue-generating capacity.
“The mandate is very clear: we need to expand the tax base. If we have one million taxpayers who are actively engaged and paying their taxes based on their income, that will significantly expand the tax base,” Okonkwo said.
He stressed that personal income tax was imposed on income rather than business revenue, adding that assessments should reflect taxpayers’ actual earnings and supporting records.
“There is no situation where someone is expected to pay tax on income they did not make,” Okonkwo said.
He added: “Nobody is being targeted vindictively. It is about fairness. An efficient tax system can only work when we know who is paying and ensure that compliant taxpayers are not placed at a disadvantage.”
