Section 8: The National Revenue Authority Act, 2002 is amended–

(a) in section 12– (i) by the insertion immediately after paragraph (a) of subsection (2) thereof, of the following: – “(aa) to take over - “Application for licence. of Act No. 6 of 1989. “Imposition of tax on food and drink. of Act No. 2 of 1995. of Act No. 7 of 2006. of Act No. 5 of 1995. Monies to be paid into consolidated fund. of Act No. 11 of 2002. No. 9 Finance Act 2007 No. 9 Finance Act 2007 (i) the assessment and collection of the revenues or other moneys, not derived from taxation, raised or received for the purpose of, or on behalf of, the Government and required by subsection (1) of section 111 of the Constitution to be paid into the Consolidated Fund, including, but not limited to fees, fines and royalties payable under the enactments set out in the Second Schedule; (ii) the printing of all licences, certificates and permits to be issued by departments of Government and other public bodies; (iii) the printing of all licences, certificates and permits in respect of the revenues or other moneys referred to in subparagraph (i)” (ii) by the repeal and replacement of subsection (3) thereof, by the following:– “(3) The Minister may, after consultation with the Authority, amend the First and Second Schedules by statutory instrument”. (b) by the insertion immediately after section 15 thereof, of the following:– 15A (1) The Commissioner-General may station in any Government department any person employed by the Authority to enable the Authority to more effectively carry out its functions under this Act or any other enactment and such department shall provide the necessary office accommodation for any person so stationed. “Power to station staff of Authority in Government offices. 8 5 (b) fails to pay to the Commissioner-General any tax that has been withheld; or (c) fails to file to the Commissioner-General the statement required by subsection (2); and (d) has filed the statement required by subsection (2) but the Commissioner-General is of the opinion that the information provided in that statement does not correctly disclose the amount of tax that should have been withheld, the Commissioner-General may, according to the best of his judgment, determine the amount of the tax payable and may then make an assessment accordingly; (5) The provisions of Part XVII relating to objections and appeals shall apply to any determination or assessment made under subsection (4)”. (f) by the repeal and replacement of the words “PART VI” appearing immediately after section 132 by the words “PART XVI”; (g) by the repeal and replacement of the words “THE INCOME TAX ACT, 1999” appearing in the Tenth Schedule by the words “THE INCOME TAX ACT, 2000”. 2. The Cargo (Clearing and Forwarding) Act, 1974 is amended by the repeal and replacement of subsection (1) of section 3 thereof, by the following:– of Act No.5 of 1994. No. 9 Finance Act 2007 No. 9 Finance Act 2007 “SECOND SCHEDULE ENACTMENTS IN RELATION TO WHICH AUTHORITY IS TO TAKE OVER ASSESSMENT AND COLLECTION OF NON-TAX REVENUE Christian Marriage Act, Cap 95 Mohammedan Marriage Act, Cap 96 Civil Marriage Act, Cap 97 Agricultural Act, cap 185 Liquor Licensing Act, Cap 238 Trade Marks Act, Cap 244 Patents Act, Cap 247 Companies Act, Cap 249 General Registration Act, Cap 255 Registration of Instruments Act, Cap 256 Passports Act, 1964 (Act No. 49 of 1964) Consular Fees Act, 1964 (Act No. 48 of 1966) 10 3 ment on or before the end of the first month of the substituted year of assessment; (b) for the year of assessment on or before 31st July or for a taxpayer using a substituted year of assessment on or before the seventh month of the substituted year of assessment; and (c) for the following year of assessment on or before 15th September of the year of assessment. (2) A taxpayer who derives business income in a year of assessment may review his estimates of chargeable business income and turnover for the year of assessment– (a) on or before 30th April of the year of assessment or, for a taxpayer using a substituted year of assessment, on or before the end of the fourth month of the substituted year of assessment; and (b) on or before 30th October of the year of assessment or, for a taxpayer using a substituted year of assessment, on or before the tenth month of the substituted year assessment. (3) A taxpayer required to make an estimate of chargeable business income under subsection (1) is liable to pay instalments of tax on account–