The Revenue Intelligence and Investigation Department (RIID) came about as a strategy and or measure to increase tax compliance and hence maximize revenue collection. Being a tax compliance-conscious department, the RIID which started as a unit (Revenue Intelligence and Investigation Unit - RIIU) as far as 2012 under the Commissioner General’s Office (CGO), was finally approved by the Board of Directors of the National Revenue Authority (NRA) as an independent department named Revenue Intelligence and Investigation Department (RIID) in March 2021.
FUNCTIONS
The prime responsibilities of the RIID have been broadly categorized into three (3) as follows:
Gathering and processing intelligence on delinquent taxpayers,
Conducting revenue investigations on such taxpayers and
Produce and submit written reports on same to the CGO.
The intelligence reports and outcome of investigations are often used as a basis for revenue recovery, discovery, disciplinary actions, and possibly prosecution. The RIID also has the role of integrity management and general tax fraud detection both within and outside the NRA; a critical role that had been absent for a long time.
The Department further undertakes legislative functions relating to the licensing of Customs Clearing and Forwarding Agencies (C&FAs) and compliment operation departments in undertaking tax enforcement activities. It must be noted that the RIID is not an operation Department; however, its activities in most cases boost revenue collection and tax compliance either directly or indirectly.
