Several Unmodified Amendments: The rules and regulations governing personal income tax in

Nigeria today amendment which is the latest, there had been several amendments issued from time to
time. Due to these frequent amendments, the certainty of tax rate and accessibility to legislative
instrument became very difficult and confusing, even to the tax administrator. The tax rates, reliefs,
allowances and allowable expenses became unclear to the tax payers. This is part of the reasons why
voluntary compliance habit is very low among Nigerian tax payers. The hallmark of a good tax
administration is to assess tax payers honesty and to issue out genuine tax clearance certificates. This is
not the case at the moment in Nigeria; Poor Accounting and Record-Keeping Skills among the State
Internal Revenue Officials: This is another area of failure of tax administration in Nigeria. The board
inspectors are not knowledgeable enough both in reading the accounts of the payee and in keeping the
internal accounting record of their assessments and collections; and Corruption on the Part of Some Tax
Officials: The tax officials cannot be excused for their high level of corruption; it is a major problem these
days that a lot of collections meant for governments purse end up in individuals pockets. This has
contributed to low compliance attitude among potential tax payers. Nigerians always complain that much
of the taxes collected were either mismanaged or pocketed by some corrupt tax officials. It is the
aggregation of these failures that led to the adoption of Accelerate Revenue General Programme (ARGP),
and the use of tax consultants by government.