by Onyekachi Umah, Esq., LL.M, ACIArb(UK)
Abuja is the Capital city of Nigeria, it is located in the Federal Capital Territory (FCT). The Federal Capital Territory has six (6) Areas Councils; Abaji, Abuja, Bwari, Gwagwalada, Kuje and Kwali. The Abuja Municipal Area Council (AMAC) is the most developed of all the Area Councils, it houses most of the government institutions, embassies, multi-nationals and businesses; including the Presidential Villa, the National Assembly and the Supreme Court of Nigeria.
The ABUJA MUNICIPAL AREA COUNCIL (AMAC) BYE LAWS 2015 covers the following issues and Bye-Laws:
- Enabling Law, Application, Functions of the Area Council and Establishment of the Area Council Departments
- Registration ofMarriages, Births and Deaths Bye-Law
- Motor Parks (Commercial Vehicles Picking-Up Passengers) Bye-Law
- Environmental Sanitation and Prohibition of Indiscriminate Dumping of Refuse Silts and Other Environmental Health Offences Bye-Law
- Control ofAdvertisement, Bye- Law
- Regulation of Mobile Advertisement Bye-Law
- Stacking of Building Materials/Construction Permit Bye-Law
- Loading/Off-loading Parking and Control of Traffic Bye-Law
- Cutting of Road Tar Bye-Law
- Movement and Keeping of Dogs Bye-Law
- House—Numbering/Street Naming Regulation Bye-Law
- Registration ofDry Cleaning and Laundry Houses Bye-Law
- Market Regulation Bye-Law
- Trade Licence, Private Lockup Shop and Allied Matters Bye-Law
- Radio and Television Bye- Law
- Tricycle (Keke) Motorcycle Commercial Uses (Regulation and Control) Bye-Law
- Foodstuff and Regulated Premises Bye-Law
- Hotel, Guest Inn, Restaurants/ Eating Houses, Bake Houses, Dairies Aerated Water Manufactures, Food Preserving Establishment and Places of Sales of Food to the Public and Other Related Matters Bye-Law
- Public Toilet Bye-Law
- Pest Control Bye-Law
- Contractors Bye-Law
- Tenement Rate Collection Bye-Law
- Private Sector Participation Refuse Operations (PSPRO) Bye-Law
- Liquor Licencing Bye-Law
Expectedly, the management of the Abuja Municipal Area Council is ahead in revenue generation. It has enormous laws (Bye-Laws) enabling it to increase internally generated revenue by demanding and collecting taxies and levies from residents and business in Abuja. On 2 January 2012, the the ABUJA MUNICIPAL AREA COUNCIL (AMAC) BYE LAWS which took effect from on same day but was published on the National Gazette on 9 September 2015. The proper citation of the law is ABUJA MUNICIPAL AREA COUNCIL (AMAC) BYE LAWS 2012 since it was made in 2012 but it is popularly known with its year (2015) of being published on the Gazette as ABUJA MUNICIPAL AREA COUNCIL (AMAC) BYE LAWS 2015. This is important since most of the Demand Notices from the AMAC often refer to the Bye-Law as the Click to download: ABUJA MUNICIPAL AREA COUNCIL (AMAC) BYE LAWS 2015.
Click to download: ABUJA MUNICIPAL AREA COUNCIL (AMAC) BYE LAWS 2015
Like any other State Government or Local Government in Nigeria, there are persons that inflate taxes and levies by unlawfully “padding” (increasing), inflating and altering figures and prices of taxes and levies. Hence, having a GENUINE copy of the Bye-Laws of Abuja Municipal Area Council (AMAC) 2015 is a safe way to live and do business in Abuja.
It is the duty of persons in Abuja to pay taxes and levies, however, to pay ONLY genuine and correct taxes. You have the right to demand for a written Demand Notice from any Government Tax Officer or agent that demands for tax or levy. Always, compare the demanded tax on the written Demand Notice with the taxes and levies stipulated by law and then contact your lawyer. Do not let the threat of being summoned to any court or any law enforcement agency to distract or disturb you. Courts will not jail or close your business/premises, without first listening to you and your lawyer. No court will order you to pay a fake tax or “padded” tax.
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