CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Before its establishment, the then Anambra State Board of Internal Revenue, was established under the Anambra state of Nigeria Civil Service edict with its Headquarters at Enugu Secretariat. The Board had its four zonal offices (Enugu zone, Fegge zone, Nsukka zone and Abakaliki zone). Enugu state Board of Internal Revenue came into being after creation of state from old Anambra state in August 27th 1991. The Board had its first Director in the person of Chief H.O. Attama with over one thousand, two hundred staff. It was left with three zonal offices (Enugu, Nsukka and Abakaliki zones) Today Enugu State Boad of Internal Revenue exists with only two zonal offices (Enugu and Nsukka zones) after carving out Abakaliki from Enugu state in 1996.
The state Board of internal Revenue still has its head office at the state secretariate opposite Enugu state Criminal Investigation Divisional (CID) office. Its statutory services is collecting and accounting for Taxes due to the state. The Enugu state Board of internal Revenue today has staff Board of internal Revenue today has staff strength of Nine hundred and fifty with the following departments:
1. The policy section (chairman office)
2. Public Relations office
The Internal Audit HOD collection HOD Assessment HOD Personnel HOD Capital Gain Tax (other taxes) HOD statistics