a. Vision, Mission, and Objectives of NEITI

1. Vision: Build a NEITI that is accountable, effective, well-resourced, and result-oriented.
2. Mission: Foster transparency, accountability, due process, and a zero-tolerance for corruption in Nigeria’s extractive industries for the benefit of citizens.

   Primary Objectives:

   • Ensure due process and transparency in payments made by extractive industry companies to the Federal Government and statutory recipients.
   • Monitor and ensure accountability in the Federal Government’s revenue receipts from extractive companies.
   • Eliminate corrupt practices in determining, paying, receiving, and posting revenue from extractive companies.
   • Promote transparency and accountability in how the government applies resources received from extractive industry payments.
   • Ensure compliance with the global Extractive Industries Transparency Initiative (EITI) principles.

b. Responsibilities under National Tax Policy, 2017
(i) The Government

• Implement and regularly review tax policies and laws.
• Provide information on all revenue collected on a quarterly basis.
• Ensure tax authorities receive adequate funding, administrative, and operational autonomy.

(ii) The Taxpayer

• Receive relevant information for meeting tax obligations.
• Access prompt, courteous, and professional assistance from tax authorities.
• Raise objections to decisions and assessments with a timely response, receive fair and impartial appeal, and self-represent or be represented by an accredited tax practitioner.

(iii) Revenue Agencies

• Treat taxpayers as customers.
• Ensure efficient implementation of tax policies, laws, and international treaties.
• Facilitate inter-agency cooperation, conduct timely audits, offer tax awareness and education, and prevent, detect, and punish corrupt practices by tax officials.