AN APPRAISAL OF THE IMPACT OF PAYE ADMINISTRATION ON INTERNAL REV ENUE GENERATION IN KEBBI STATE

Abstract

With the increasing focus on the good corporate governance and emphasis on revenue generation by the government, it is more critical now than ever to comply fully with the law including ensuring that tax filling and payment deadline are met. This assertion should not be ove remphasized when considering a g reat deal of concerned show by the Board of Internal Revenue when it comes to personal income tax such as PAYE in Nigeria today. PAYE , being an acronym for Pay As You Earn, it is simply a method collecting personal income tax from employees salaries and wages through deduction at sources by an employer as provi d ed by relevant section of Personal Income Tax Act2011(vanquard2012) it means for rais ing revenue in order to finance public expenditures such as building of governments state house, construction roads and other form of amenities. Considering this, it is that PAYE must have yield huge amount of revenues to the government, but transparency i s one big question in the manner and ways PAYE is remitted because a number of loopholes exist as to due date of remitting PAYE and the charges made on the level of income from one ministry to another (under payment and over payment ).