TARIFF MANAGEMENT SOFTWARE USING FEDERAL INLAND REVENUE SERVICE (FIRS)
ABSTRACT
Tariff management software system is the process of managing, organizing, billing and collecting of finances from an individual, sole proprietor and partnership business owner in a stipulated period of time. Tariff is a compulsory levy imposed on the income or profit of an individual, partnership and corporate organizations for the financing of government expenditure without recourse to a corresponding benefit from Tariff payer. Tariff management provides freeform creation of Tariff controls that will be applied to orders. This research work is aimed at appraising the Tariff collection system in Nigeria taking Federal Inland Revenue Service as a case study. It reviewed the old system, the reasons why a new idea muffed. The operations of the new method were also explained and clearly stated. The methodology adopted in this study is the structure system analysis and design methodology and the programming language used is HTML, CSS, JAVASCRIPT, PHP, SQL and JQUERY. The reason why web programming languages was used is because, it is platform independent and it is a web based application. Based on the findings of this study, recommendations made are that constant monitoring of the activities with the designated Tariff management application, it is necessary to determine their level of compliance while adequate training should be provided for the recruitment of staff to enhance their efficiency and productivity.
CHAPTER ONE
1.1 Introduction
Tariff management provides free form creation of Tariff controls that will be applied to orders. Access Tariff management, the 'Tariff management' link in the administration link list. Note that only administrators and order managers will have access to Tariff management software. Any number of Tariff controls can be created. Each Tariff control has conditions and charges. If an order fits the conditions set in the Tariff rules, the order will be subject to the charges. If an order qualifies for more than one Tariff control, the order would be subject to the charges for all the qualifying Tariff controls. This flexibility is necessary, not only due to the variability of Tariff rates, but also the conditions changing and individual company Tariff perspective.As a prelude to other parts of this study, this chapter will discuss the background upon which this study was initiated, the statement of problems that led to this study, the Aim and Objectives of the Study. Others are Significance of the Study, Scope of work, Limitation of the Study and Definition Of Technical Terms.
1.2 Background of study
A Tariff is a compulsory levy imposed on the income/profits of an individual, partnership and corporate organizations for the financing of government expenditure without recourse to a corresponding benefit from Tariff payer. Every Tariff imposed on Nigerian companies or organizations needs continual interpretation of its specific application and effect on the various transaction of the organization. The field of taxation changes every moment or every day as announced by the new ruling courts and also as are being made by new government.
The effect of tariff management software is the inability of remitting cheques/cash payment of tariff this comes about when a bank collects FIRS cheques/cash and refuses to remit out rightly. Here the money is diverted for use by the bank forever. The situation is aggregated by the Tariff payer not demanding for his e-ticket or receipt. The detection of the above shoddy deals can be made by the adoption of the following methods:
- Know your customers (Tariff payers)
- Visit Tariff payers to enquire of their payments
- Obtain evidence i.e receipt
- Check payment made against web portal
- Reconcile with the receiving banks and request for posting immediately when payment is posted, calculate appropriate penalties and interests.
Tariff management system is used to detect and maintain Tariff database of previous years. Track and manage new construction information including Issuing refunds and display Tariff payer refund information. This work targets the monitoring, managing and organizing of individuals, partners and company Tariff payment and maximizes the security for the organization or corporate body.
1.3 Statement of problem
Tariff collection is an important function of the Federal Inland Revenue Service. However, there are some teething problems that inhibit effective and efficient collection system. They are as follows:
- Inadequate government regulation on collection system
- Delay in remitting Tariffs collected and in some cases outright diversion of Tariffs collected.
- Lack of functional equipments to detect frauds.
- Lack of proper monitoring) There is no proper accountability of the amount collected by various agents by the government and this brings about apathy among the Tariff payers.
1.4 Aim and Objective of study
The main aim of this study is to develop software that will resolve the stress and difficult involved in tariff payment. In achieving this aim, the new system will accomplish the following Objectives:
- To develop reliable software that will solve the existing problems.
- To investigate whether people pay Tariff to support the legitimate authority within the requirement of the social contact.
- To investigate whether the Tariff to be paid is certain in relation to the amount to be paid for the authority to collect it, the time or period when it is to be collected.
- To investigate whether the Tariff system is flexible in federal and democratic country where there are always changes of government.
- To facilitate the early remitting Tariffs collected which will eliminate the outright diversion of Tariffs collected.
1.5 Scope of the Study
This research work will concentrate on tariff management, monitoring and tracking system using Federal Inland Revenue Service (FIRS) as a case study. Several methods of collecting Tariffs will be employed by different states. However, this research dwells mainly on the collections system in Federal Inland Revenue Services. Furthermore this work does not require network connectivity as well as detection of virus in a network.
1.6 Significance of study
- The need for efficient and effective Tariff collection system makes it imperative that a research of this nature be carried out.
- Over the years, citizens have been subjected to harsh and intimidating processes with a view to making money for government especially state level where consultants were hired todo the job of state Internal Revenue Departments.
- By undertaking this research, one is privileged to see if the present facilities on the ground are adequate for efficient
- Tariff collection or whether there is the need for review. These facilities are in terms of human and material resources.
- The Tariff management system gives Tariff payers the moral and legal right to demand for a culture of accountability.
- Providing sustainable finance and funding for governance, public and social services and economic development.
1.7 Limitations of the Study
A research of this magnitude cannot be carried out without experiencing some difficulties. This work is not an exception; the following factors posed serious limitation to the research work.
Time constraint: The time frame given to accomplish this project was very short due to school academic calendar and it was carried out under pressure which made the researcher not to implement some necessary features.
Establishment Policies: Establishment policies posed a serious limitation as most staffs are not ready to release information needed for this project work. There were lots of information needed from the staffs of this institution to enhance the study which took them time to release or did not release at all for security purposes, hence some features intended were not added.
1.8 Definition of terms
Balancing Allowances: Where in any accounting period of a company, the company owing any asset in respect of which it has incurred qualifying expenditure wholly and exclusively for the purposes of operations carried on by it, disposes of that asset an allowance shall be due to that company for that accountancy period of the excess of the residue of that expenditure of the date such asset is disposed of was the value of that asset of that date.
Demand Note: It is a notice asking a Tariff payer to pay after interest and penalty might have been computed.
Real Time: Occurring immediately, this is used for such task as navigation, in which the computer must react to a steady flow of new information without interruption.
Withholding Tariff: An advance payment of income Tariff withhold for the purpose of bringing prospective Tariff payers into the net.
Offshore Company: A company doing business in Nigeria, deriving income from it but not resident in Nigeria.
Tariff Refund: Tariff refund has been defined as money given to a Tariff payer if he/she has paid more Tariffs than he/she ought to have paid in a given assessment.
Tariff Authorities: Tariff authorities are any government entity Oran organization with official responsibility for collecting Tariffs and levies.
Designated Bank: It is a branch of a selected bank zoned to a particular area for the collection of Tariffs.
Provisional Assessment: This is an assessment issued every January to the Tariff payers before returns are submitted to Federal Inland Revenue Office. It is equal to the amount paid in the immediate preceding year when the current assessment will be raised.
Tariff Credit: A Tariff credit is an amount of money a Tariff payer is able to subtract from Tariffs owed to the government.
CHAPTER TWO
2.0 Literature Review
2.1 Introduction
The review of relevant literature is the main topic of this chapter. A literature review covers theoretical and methodological contributions to a certain issue in addition to the state of knowledge at the time of writing. It provides information about the state of the art in relation to the subject you are writing about. It examines the body of work on the chosen subject. The literature evaluation in this study comprises the …
Procedure for Downloading the PDF (Docx) Material
Tariff Management Software using Federal Inland Revenue Service (FIRS) can be downloaded by requesting the full set of materials at the project or seminar cost. The document will be sent via Microsoft Word (MS-Word) format via WhatsApp (e-mail) following payment confirmation.
| Seminar Material Cost ₦3,000 | Project Material Cost ₦5,000 |
Request Complete Material
 | Click here to request the Complete Material via WhatsApp including;
|
TABLE OF CONTENTSPRELIMINARY PAGES
- Title page
- Approval page
- Dedication
- Acknowledgement
- Table of Contents
- Abstract
CHAPTER ONE: INTRODUCTION
- 1.1 Introduction
- 1.2 Background of the study
- 1.3 Statement of the problem
- 1.4 Aim and Objectives of Study
- 1.5 Scope of the study
- 1.6 Significance of the study
- 1.7 Limitation of the study
- 1.8 Definition of terms
REVIEW OF RELATED LITERATURE
- 2.1 Introduction
- 2.2 Features of a good tariff system
- 2.3 Nigerian tariff history
- 2.4 Structure of tariff
- 2.5 Tariff authorities
- 2.5.1 Composition of the board
- 2.6 Powers and functions of the service
- 2.6.1 Functions of the service
- 2.6.2 Technical committee of Federal Board Internal Revenue
- composition
- 2.6.3 Joint Tariff Board
- 2.7 Tariff credit and refund system
- 2.7.1 Tariff refund
- 2.7.2 How to claim tariff refunds
- 2.7.3 Statutory Instrument
- …
SYSTEM ANALYSIS AND DESIGN
- 3.1 Introduction
- 3.2 System Analysis
- 3.2.1 Detail definition of the problem
- 3.3 Feasibility Study
- 3.3.1 Economic Feasibility
- 3.3.2 Technical Feasibility
- 3.3.3 Operational Study
- 3.4 Method of data collection
- 3.4.1 Observation
- 3.4.2 Review of case study procedure manual
- 3.5 Problems of existing system
- 3.6 Program Structure
- 3.6.1 Context / Dataflow Diagram
- 3.6.2 System Flowchart
- 3.6.3 Program Flowchart
- 3.7 Systems Design
- 3.7.1 Input Specification
- 3.7.2 Output Specification
- 3.7.3 Database Design Specification
- 3.7.4 Security Design Specification
- 3.7.5 System Architecture
SYSTEM IMPLEMENTATION AND DISCUSSION
- 4.1 Introduction
- 4.2 Justification of programming language
- 4.3 System requirement
- 4.3.1 Software requirement
- 4.3.2 Hardware requirement
- 4.3.3 People
- 4.4 System Testing
- 4.5 Implementation Details
- 4.5.1 Coding
- 4.5.2 End User Training and Manual
- 4.5.3 File Conversion
- 4.5.4 Changeover Procedure
- 4.5.5 Commissioning
- 4.5.6 File Maintenance Module
- 4.6 Result
- 4.4.5 Discussion
SUMMARY, CONCLUSION AND RECOMMENDATIONS
- 5.1 Summary
- 5.2 Conclusion
- 5.3 Recommendation
REFERENCES
APPENDIX A: (PROGRAM SOURCE CODE)
APPENDIX B: (OBJECT PROGRAM)
APPENDIX C: (LIST OF TABLES)
APPENDIX D: (LIST OF FIGURES)
Disclaimer for Complete Material Utilization
The displayed research work titled "Tariff Management Software using Federal Inland Revenue Service (FIRS)" is stated as a research guideline towards accomplishing your assigned project / seminar research work. All the research materials on this website are ONLY for research purposes and should be used as a guideline in developing your research work. For no reason should you copy word for word as projectlist.com.ng will not be liable for any who copied the material. By ordering the complete research guideline, it signifies that you've accepted our terms of service.
PRELIMINARY PAGES
- Title page
- Approval page
- Dedication
- Acknowledgement
- Table of Contents
- Abstract
CHAPTER ONE: INTRODUCTION
- 1.1 Introduction
- 1.2 Background of the study
- 1.3 Statement of the problem
- 1.4 Aim and Objectives of Study
- 1.5 Scope of the study
- 1.6 Significance of the study
- 1.7 Limitation of the study
- 1.8 Definition of terms
REVIEW OF RELATED LITERATURE
- 2.1 Introduction
- 2.2 Features of a good tariff system
- 2.3 Nigerian tariff history
- 2.4 Structure of tariff
- 2.5 Tariff authorities
- 2.5.1 Composition of the board
- 2.6 Powers and functions of the service
- 2.6.1 Functions of the service
- 2.6.2 Technical committee of Federal Board Internal Revenue
- composition
- 2.6.3 Joint Tariff Board
- 2.7 Tariff credit and refund system
- 2.7.1 Tariff refund
- 2.7.2 How to claim tariff refunds
- 2.7.3 Statutory Instrument
- …
SYSTEM ANALYSIS AND DESIGN
- 3.1 Introduction
- 3.2 System Analysis
- 3.2.1 Detail definition of the problem
- 3.3 Feasibility Study
- 3.3.1 Economic Feasibility
- 3.3.2 Technical Feasibility
- 3.3.3 Operational Study
- 3.4 Method of data collection
- 3.4.1 Observation
- 3.4.2 Review of case study procedure manual
- 3.5 Problems of existing system
- 3.6 Program Structure
- 3.6.1 Context / Dataflow Diagram
- 3.6.2 System Flowchart
- 3.6.3 Program Flowchart
- 3.7 Systems Design
- 3.7.1 Input Specification
- 3.7.2 Output Specification
- 3.7.3 Database Design Specification
- 3.7.4 Security Design Specification
- 3.7.5 System Architecture
SYSTEM IMPLEMENTATION AND DISCUSSION
- 4.1 Introduction
- 4.2 Justification of programming language
- 4.3 System requirement
- 4.3.1 Software requirement
- 4.3.2 Hardware requirement
- 4.3.3 People
- 4.4 System Testing
- 4.5 Implementation Details
- 4.5.1 Coding
- 4.5.2 End User Training and Manual
- 4.5.3 File Conversion
- 4.5.4 Changeover Procedure
- 4.5.5 Commissioning
- 4.5.6 File Maintenance Module
- 4.6 Result
- 4.4.5 Discussion
SUMMARY, CONCLUSION AND RECOMMENDATIONS
- 5.1 Summary
- 5.2 Conclusion
- 5.3 Recommendation
REFERENCES
APPENDIX A: (PROGRAM SOURCE CODE)
APPENDIX B: (OBJECT PROGRAM)
APPENDIX C: (LIST OF TABLES)
APPENDIX D: (LIST OF FIGURES)
Disclaimer for Complete Material Utilization
The displayed research work titled "Tariff Management Software using Federal Inland Revenue Service (FIRS)" is stated as a research guideline towards accomplishing your assigned project / seminar research work. All the research materials on this website are ONLY for research purposes and should be used as a guideline in developing your research work. For no reason should you copy word for word as projectlist.com.ng will not be liable for any who copied the material. By ordering the complete research guideline, it signifies that you've accepted our terms of service.
Frequently Asked Questions (FAQ)
Is the topic “Nutrient Composition Functional and Organoleptic Properties of Complementary Foods From Sorghum Roasted African Yam Bean and Crayfish” recommended for Food Science and Technology (FT) Project?
Yes it is highly recommended — Complementary foods were formulated using sorghum, African yam bean and crayfish. The nutrient composition, functional properties and organoleptic attributes of the formulated complementary foods were investigated. The different flours were combined in the ratios of; 70:20:5, 80:15:5, 75:20:5, of sorghum, African yam bean and crayfish respectively. Cerelac, a commercial sample served as control. Porridges were prepared from the composite blends for organoleptic evaluation. Standard methods were used to analyze the composite flours. The protein content of African yam bean and crayfish flours complemented the sorghum protein and improved the nutritional quality of the formulated food. The result of the functional properties showed no significant difference (P > 0.05) in both bulk density and viscosity. Sensory evaluation revealed that the porridge from …
Can this topic “Statistical Characterization of Performance of Biopolymer Drill-In Fluid for Different Rheological Models” be used for Petroleum Engineering Project?
Yes it can be utilized for research — Appropriate selection of rheological models is important for hydraulic calculations of pressure loss prediction and hole cleaning efficiency of drilling fluids. Power law, Bingham-Plastic Herschel-Bulkley models are the conventional fluid models used in the oilfield. However, there are other models that have been proposed in literature which are under / or not utilized in the petroleum industry. The primary objective of this study is to recommend a rheological model that best-fits the rheological behaviour of xanthan gum based biopolymer drill-in fluids for hydraulic evaluations. Ten rheological models were evaluated in this study. These rheological models have been posed deterministically. Obviously this is unrealistic so these deterministic models are replaced by statistical models by adding an error (disturbance) term and making suitable …
Can the material for “The Role of Information and Communications Technology in Public Sector Administration” be used as a guide for Public Administration (PA) Project?
Yes it can be used — Communication technologies have come to play a vibrant role in democratizing education not only in the developed but also in the developing countries. However, in spreading the use of information and communication technology some major difficulties are feet by the policy makers as well as the implementers, these difficulties are felt both at the growth and application stages of communication technology, the problems associated with the growth of ICT that have been focused upon in then paper are political factors, economics factors, cultural factors and technological factor. The major objectives of this project is to measure, analyze, evaluate and provide guidance on initiatives employing the current generation of ICTS in the workplace and communities and to foreshadow the possible impact …
Can the material for “Influence of Social Media on Changing Attitudes of Students towards Democrat and Good Government in Senior Secondary School” be used as a guide for Mass Communication (MC) Project?
Yes it can be used — Social media refers to the means of interaction among people in which they create, share, exchange and comment among themselves in different networks. The study examines the Influence of Social Media on Changing Attitudes of Students towards Democrat and Good Government in Senior Secondary School. In achieving this aim, the following specific objectives were laid out to examine the level of student changing attitudes towards Democrat and Good Government, and determine the social media network that the students are more exposed to and their attitudes towards Democrat and Good Government in Senior Secondary School. The research design used in this report is descriptive design, utilizing questionnaire method to obtain information from the respondents for this project. A total of 133 …
Can this topic “Effect of Replacing Soyabean Meal with Moringa Seed Meal in Poultry Production” be used for Animal Science Project?
Yes it can be utilized for research — Soybean meal is the most widely used as a protein source in the formulation of poultry diets. The study examines the Effect of Replacing Soyabean Meal with Moringa Seed Meal in Poultry Production. In achieving this aim, the following specific objectives were laid out to determine the effect of using moringa seed meal on the performance and poultry productivity and identify the process of replacing Soyabean Meal with Moringa Seed Meal in Poultry Production. Moringa seeds have high essential amino acid contents in sulphr amino acids but very poor in lysine and threonine which are present in lower levels. The seed’s bitter taste is generally attributed to alkaloids, saponins, cyanogenic glucosides and glucosinolates which are removed by heat treatment, suggesting …
Can the material for “Effect of Small and Medium Scale Business Enterprises on Economic Growth of Nigeria” be used as a guide for Business Administration and Management (BAM) Project?
Yes it can be used — This project has been able to carry out Small and Medium Scale business enterprises and economic growth. The research sample is randomly selected from De Eugene De-Rose Industry and Vono Product Plc by survey method composed of thirty (30) respondents. Chapter one looked at the background of the study (introduction), the statement of problems, objective of study. It also highlights research questions, statement of hypothesis, significance of the study, scope of the study, limitation of the study, history of the case study and definitions of terms. Chapter two was based on literature review and relevant texts on the subject topic. Chapter three outlined the research methodology used in conducting the research work. It indicates that this research work was carried …
Can this topic “Analysis of President Barack Obama's Inauguration Speech's Critical Discourse (January 20, 2009)” be used for English Language Project?
Yes it can be utilized for research — This research work examined the persuasive strategies of President Obama’s public speaking as enshrined in his inaugural address. The analysis is grounded on Norman Fairclough’s assumptions in Critical Discourse Analysis, claiming that ideologies reside in texts that it is not possible to remove or ignore ideologies from texts and that texts are open to diverse interpretations. The selected corpus’ ideological and persuasive components were assessed. The analytical part of this research work analyzes the possible interrelatedness of textual properties and power relations, which is also underpinned in Fairclough’s conceptual work, thus revealing Obama’s persuasive strategies showing the relationship between language, ideology and reality. This work investigated the ability to empower the people with a new political power by bringing into …
Is the topic “Inflation and Economic Activities in Nigeria” recommended for Banking and Finance (BF) Project?
Yes it is highly recommended — This research work is handy in the study of current inflation and economic activities in Nigeria. The inflationary hypothesis aims at finding out if there is any adequate control of inflation in relation to economic activities in Nigeria. In this project we discuss the scopes definition of term and limitation. We also discuss the definition of inflation and the effect of inflation. The review base in theories and how monetarists maintain that inflation cause by an increase in money supply it also said that monetarist theory is predicated on the assumption that there is full employment of resources and in the classical equation of exchange (Mv-Pt) there is constant velocity of circulation of money (v) their conclusion is that the arte of …
Can the material for “Effect of Bank Fraud in Nigeria Economy” be used as a guide for Banking and Finance (BF) Project?
Yes it can be used — Cases of frauds and foreign in banks have not only become incessant but have also been on the increase in recent years. Although frauds and foreign in banks are global phenomena, their growth in Nigeria Deposit insurance Corporations (NDIC) annual report for instance, presents a disturbing picture of rising trends of fraud. In banks from N3602 million in 1992 to N3519 million in 1991.Fraud, in bank is clearly unacceptably something’s drastic aught to be done to gently stem the fide in view of its implications for the banking industry and the adverse effect it will have on the econo .The effect of bank fraud in frustrating legitimate business, and in corrupting the financial and socio political system should not be …
Can the material for “Production of Emulsion Paint Using Locally Manifacted Pigment and Extender” be used as a guide for Chemistry Project?
Yes it can be used — The study was carried out to produce emulsion paint from locally sourced pigment & extenders. The materials used for the production was of local source. The major raw materials used for the production of the emulsion paint: water, titanium iv oxide, calcium carbonate, kaoline, calgon, natrosol, biocide P.V.A, ammonia, deformer (Ginap) kerosene, yellow iron oxide and red iron oxide. Emulsion paint of two (2) samples was produced, and calcium carbonate locally obtained was used in larger quantity in order to reduce the cost of production of the paint with little of the expensive titanium iv oxide added. The first sample was creamy white colour paint, while the second sample has a result of the mixture of blending of locally sourced …