WAEC - Government (1990 - No. 55)
Rates are generally collected in Nigeria by the
Local Government Council
Department of Inland Revenue
State Ministry of Finance
Emirate of traditional Council
State Governors
คำอธิบาย
In Nigeria, rates—which are local taxes usually charged on properties such as market shops, motor parks, etc. —are collected by the Local Government Council. These taxes are used for local services and infrastructure development.
- B. Department of Inland Revenue deals more with national taxes such as income tax and corporate tax, not local rates.
- C. State Ministry of Finance is responsible for managing the state's finances, but local rates collection falls under local government jurisdiction.
- D. Emirate or traditional councils do not have a formal role in the collection of taxes or rates in modern Nigerian law.
- E. State Governors do not collect rates. Their role is more supervisory at the state level.