Taxation in Nigeria is administered by the three major tiers of government. Each tier of government is saddled with the responsibility of collecting different taxes.
The Federal Government collects taxes through the Federal Board of Inland Revenue; the agency administers Revenue laws that deal with taxes paid by the residents of the Federal Capital Territory and taxes that are paid by corporate bodies (Limited Liability Companies). They are responsible for accounting to the Federal Government for all taxes collected.
The State Governments collect taxes through the State Board of Internal Revenue, the agency primarily administers the Personal Income Tax Act, and however, some states of the federation have instituted additional revenue statutes which they administer. They are responsible for accounting to the State Government for all revenue collected.
The Local Government collects taxes through the Local Government Revenue Committee they are responsible for the assessment and collection of all taxes, fines and rates under its jurisdiction and account for all revenue collected to the chairman of the Local Government.