The Anambra State Internal Revenue Service (AIRS) has commenced enforcement against taxpayers who have failed to regularise their tax affairs, as the state intensifies domestic revenue mobilisation under Nigeria’s new tax administration framework.
The Executive Chairman of AIRS, Ikeazor Nnaemeka Okonkwo, disclosed this while briefing journalists at the Revenue House in Awka, saying the enforcement followed months of taxpayer education, engagement and opportunities for voluntary compliance.
“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.
Okonkwo said the agency was supporting the broader tax reforms through expanded taxpayer registration, improved compliance and lawful enforcement aimed at strengthening revenue collection.
He said taxpayers who had received assessments, demand notices or best-of-judgment assessments still had an opportunity to regularise their affairs, including through an Alternative Dispute Resolution (ADR) mechanism being established by AIRS.
“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: those who are compliant should remain so; those with valid objections should present them for consideration; those without valid objections should make the required payments; while those who ignore 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 used direct communication, media campaigns, churches, town unions, professional bodies and other organisations to educate taxpayers.
He added that the Voluntary Assets and Income Declaration Scheme (VAIDS), which ended on September 5, had also provided an opportunity for taxpayers to regularise their affairs.
“There is still an opportunity for people to do the right thing, although the VAIDS period has now closed,” he said.
On enforcement, Okonkwo ruled out the use of force, saying AIRS would rely on judicial and administrative procedures 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.
Okonkwo said the agency was targeting one million registered and actively engaged taxpayers from the inherited database of about 500,000, describing the expansion of the tax base as a major priority of his administration.
“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,” he said.
READ ALSO:Â Lagos State to Introduce Water Taxi Service
He also commended Gov. Chukwuma Charles Soludo for supporting efforts to strengthen tax administration and improve the state’s capacity to generate revenue for development.
Okonkwo further clarified that personal income tax was based on income earned, rather than business turnover, stressing that assessments should reflect taxpayers’ actual earnings and supporting records.
He added that the exercise was not intended to victimise taxpayers but to promote fairness and ensure that compliant taxpayers were not disadvantaged.
“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,” Okonkwo said.
