Zamfara State Consolidated Revenue Laws, 2020 (1442 A.H.).

The Zamfara State Consolidated Revenue Laws 2020 establish the Zamfara State Internal Revenue Service as the body responsible for the assessment, collection, and administration of all state taxes, levies, fees, and charges. The law defines the organizational structure, including the Board of Internal Revenue, the Revenue Recovery Tribunal, and various committees, and outlines their powers, functions, and operational procedures. It mandates tax compliance through mechanisms such as issuance of Taxpayer Identification Numbers, tax clearance certificates, penalties for non-payment or evasion, and enforcement powers including investigation, seizure, and legal prosecution. Specific taxes covered include personal income tax, presumptive tax, land use charges, entertainment tax, and numerous fees related to business premises, vehicle registration, environmental offenses, and others. The law also harmonizes revenue collection across state and local governments, establishes procedures for appeals and disputes, and protects confidential taxpayer information, while empowering the Governor to issue directives and approve regulations for effective tax administration and revenue generation in Zamfara State.
The tax-related fees for land use, water, and environment in Zamfara State, Nigeria, include a Land Use Charge payable on all real property except certain exemptions such as religious institutions and public libraries, with assessments conducted by Local Government Revenue Committees and discounts for early payment. Environmental fees cover an annual Environment Impact Assessment (EIA) ranging from N100,000 to N500,000 depending on enterprise size, and right-of-way fees for underground cable installations. Penalties for environmental offenses like improper waste disposal, open burning, and animal nuisances range from N2,000 to N50,000. Fire service charges apply to business premises based on size, ranging from N5,000 to N50,000. Additionally, social and economic development levies affect corporate bodies monthly, with fees for milling, mining, quarrying activities, and road congestion charges on commercial vehicles also implemented. Water-related permits, such as for borehole drilling, carry specific fees as well. These combined charges form a comprehensive tax and fee structure aimed at promoting compliance and sustainable resource management in the state. The text consists of 143 Articles divided into XII Parts, 6 Schedules and Forms.