CONSOLIDATED STATE REVENUE CODE

Abstract

The Nigeria Governors’ Forum (NGF) has developed toolkits to provide support to State Governments to help them achieve the Eligibility Criteria (EC) and Disbursement Linked Indicators (DLIs) under The World Bank’s States Fiscal Transparency, Accountability and Sustainability (SFTAS) Program for Results. This toolkit was prepared to support effective delivery of the SFTAS Technical Assistance (TA) to States on the preparation of a Consolidated State Revenue Code, and to support the use of templates that reflect good practice. The toolkit contains guidance notes (briefing and instruction notes), a gap analysis template, manuals and checklists to aid and ease the domestication of key reforms in policy, strategy, legislation, process re-engineering and change management amongst others. The key beneficiary MDA for this Consolidated Revenue Code toolkit include State Internal Revenue Service, the State Ministry of Finance, the State Ministry of Budget and Planning and revenue generating MDAs. The objective of this toolkit is to assist State Internal Revenue Services and State Government actors achieve the Disbursement-Linked Indicator (DLI) 4.1 and attain a clearer and transparent tax system that minimizes double taxation