A Federal Government Establishment Charged with Tax Administration in Nigeria. Its vision is to deliver quality service to taxpayers in partnership with other stakeholders and make taxation the pivot of national development. Benefits of tax are: Most reliable source of revenue generation to the government Provision of Defence and National Security Provision of Education, Health Care Services and Social Amenities, etc Income and Wealth redistribution To effect changes in the country’s balance of payments with other counties To effect the mobilization of economic resources To influence the level of economic activities and capital formation To combat inflation by way of fiscal policy.