Taxation Department

The Taxation Department administers following Acts:

1. The Nagaland Value Added Tax Act, 2005.

2. The Central Sales Tax Act, 1956.

3. The Nagaland Sales of Petroleum etc. Taxation Act, 1967.

4. The Nagaland Amusement Tax Act, 1965.

5. The Nagaland Profession, Trades, Callings & Employment Taxation Act, 1968.

6. The Nagaland Taxation on Luxurious & Sumptuous Food (Hotel & Restaurants) Act, 1989.

7.    The Nagaland Purchase Tax Act, 1993.

 

Administrative Set-up:

 

The Taxation Department was set up in the year 1964 under the Administrative control of the Finance Department. The Commissioner of Taxes Heads the Department, and is assisted by the two Additional Commissioners of Taxes and two Deputy Commissioners of Taxes. There are three zonal jurisdictions, each headed by an Assistant Commissioner of Taxes at Kohima, Mokokchung and Dimapur. Under these three zonal jurisdictions are eight assessment units headed by a Superintendent of Taxes. An intelligence Wing known as Mobile Squad is attached to the Directorate. It is headed by an Assistant Commissioner of Taxes, assisted by a Superintendent of Taxes and seven Inspectors of Taxes. Its jurisdiction extends to the whole of Nagaland in matters of checking evasion of taxes. This cell also looks after the two Taxation Check posts at Dimapur and Kohima. At the field level, there are 39 Inspectors of Taxes heading the assessment units spread over the whole of the State. The present strength of the department is 281.

The Taxation Department presently implements the Nagaland Value Added Tax (VAT) Act, which has come into effect from 1st April 2005, replacing the Nagaland Sales Tax Act.

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