The Bauchi State Board of Internal Revenue was created by the State Government through Edict No. 7 of 1985 as an autonomous body on 21st November, 1985.

Prior to 1985 the Administration Collection and Accounting for taxes and fees were the sole responsibilities of the State Ministry of Finance and Economic Planning. The Ministry as at then operated a revenue division headed by a “Commission of Revenue”. The creation of the post of Commissioner of Revenue was under Personal Tax Law of 1962 and was applicable to all the region of the defunct Northern Nigeria up to the eighties. The Personal Tax Law of 1962 complimented the income Tax Management Act (ITMA) 1961, which has been replaced with the Personal Income Tax Act (PITA) of 1993, as amended.

The above arrangement did not succeed in having a solid tax administrative adequate Internal Revenue Collection and accounting in the former Northern Nigeria including Kaduna State. This prompted the State Government to enact an edict No. 7 of 1985 which made the Board an autonomous body.

Between March 1994 and June 1996, the Board was completely reorganized in line with the provisions of the Personal Income Tax Decree. Under this arrangement, the State Government established the Revenue Court via Edict No. 7 of 1989 to adjudicate on all tax law and other revenue matters throughout the State. The court look off only in 1995 with the appointment of Chief Magistrate as the President of the court.

In compliance with section 59 of PIT Decree 104 of 1993 the State Government has set up the “Body of Appeal Commissioners” to adjudicate on all appeal that shall arise out of assessment on Income Tax either from Tax payers or the Board itself.

In an effort to improve its tax administration and to further accelerate revenue generation, collection and accounting in the State, the State Government engaged, the services of a Tax Consultancy Firm, Messr Olusola Adekanola & Co. in March 1996.