HISTORICAL BACKGROUND OF THE ADAMAWA INTERNAL REVENUE SERVICE
The emergence of what is now known as Adamawa State Board of Internal Revenue, a body responsible for tax administration, could be traced as far back as 1962 under the Personal Income Tax Law (laws of Northern Nigeria 1963). This law saddled the Commissioner of Revenue as the Chief Executive overseeing tax administration in the then Northern Region.
2. This position remained intact even during the existence of North Eastern State except that this organ of Tax Administration was run as a Revenue Division of the Ministry of Finance.
3. In 1986 the then Gongola State Government by virtue of Edict No. 14 of 1986 gave the Revenue Division an autonomy as Gongola State Board of Internal Revenue whose Chief Executive was Director Internal Revenue as against Commissioner of Revenue, the Board under this Edict has the Commissioner of Finance as the Chairman of this Board.
4. In 1991 with the bifurcation of Gongola State into Adamawa and Taraba States, the Board’s nomenclature was changed to Adamawa State Board of Internal Revenue. However, it retained the powers conferred on it by the Edict though limiting it function to Adamawa State.
5. In 1993 with the promulgation of Decree 104 of 1993 (now Personal Income Tax Act Cap. P.8 laws of the Federation), this ushered the establishment of uniform Board of Internal Revenue for the various States in the Country (Adamawa State inclusive). This law gave the Board the needed autonomy recognizing a professional in tax administration as the Chief Executive and the Chairman steering the activities of the Board.
6. In 2007 the Adamawa State government in conformity with the provision of the Personal Income Tax Act (PITA) enacted the Adamawa State Board of Internal Revenue Law No: 4 of 2007. This law encompasses the composition, function and operation of guide of the Board.