The Ogun State Internal Revenue Service is a State Revenue Agency that derives its existence from the Personal Income Tax Act Law of the Federation 2004, which stipulates the establishment of the THE BOARD OF INTERNAL REVENUE by all the States of the Federation. The Ogun State Edict of 1996 established the Board to carry out the functions of assessing, collecting and accounting for taxes, levies and fees with the additional responsibility of tax policy formation for the state.