CISLAC-Finance 4 Development Project Civil Society Legislative Advocacy Centre (CISLAC) is a non-governmental, non-profit, advocacy, information sharing, research, and capacity building organisation. Its mission is to strengthen the link between civil society and the legislature through advocacy andcapacity building for civil society groups and policy makers on legislative processes and governance issues. CISLAC was integrated as a corporate body (CAC/IT/NO22738) with the Nigeria#s Corporate Affairs Commission (CAC) on the 28th December 2006. Prior to this incorporation, however, CISLAC had actively been engaged in legislative advocacy work since 2005. The organisation is also compliantwith the Anti-Money Laundering Act 2007. The Organisation reports to SCUML, any transaction that is above One thousand dollars, detailing the payee, purpose and the other KYC (Know Your Customer) requirements. This is done on a weekly or monthly basis depending on the volume of transactions and to ensure appropriate compliance with anti-money laundering laws. NPC Certified CISLAC is registered organisation under the National Planning Commission.
ECOSOC Status In recognition of its broad perspective the CISLAC was granted an ECOSOC status by the United
Nations in 2011 giving it the mandate and the instrumentality of the UN. EFCC Anti-Money Laundary Compliance
CISLAC is duly registered in accordance with the provisions of Section 5(1) (a) of the Money Laundering (Prohibition) Act, 2011 of the Economic and Financial Crime Commission (EFCC). CISLAC/TI Partnership CISLAC is the National Chapter of Transparency International (TI). Also, CISLAC is registered organisation under the National Planning Commission. As indicated above, the organisationemerged from the need to address the gaps in legislative advocacywork of civil society and government access to civil society groups. CISLAC#s engagement with Federal Ministries, National and State Assemblies, Local Government Administrations, private sector interests, and non-government organisations, has opened a window through which the public and policy officials can interact and collaborate.

Specifically on this project, tax reforms were introduced from the year 2012 leading to the review of the National Tax Policy.Several studies had revealed that the tax system was weak and ineffective. These included studies by the World Bank, Federal Ministry of Finance and a baseline studies by CISLAC with the support from OXFAM in 2012 which indicated that Nigeria is among countries that has the lowest Tax to GDP Ratio in the world. The research revealed the existence of a tax gap, low Tax to GDP ratio and low citizens# perception of the efficiency of the tax system in Nigeria. Specifically, the research findings shows high level of leakages in tax administration with under-filing, under-reporting and under-remittance contributing to the tax gap. Corruption, poverty and absence of service delivery were also contributors to poor tax compliance. There were also indications of a narrow tax base related tothe widespread exclusion of a large part of the informal economy from the tax net. The study by the Federal Ministry of Finance in 2014 showed that over 80% of Small and Medium scale Enterprises do not pay tax. The research made some recommendations including theexpansionof the tax base by capturing more of the informal economy and stimulation of the economy to create more employment, reduction of corruption and leakages in tax administration, provision of social services to promote voluntary tax compliance and general improvement in the tax system to make it more effective and efficient to curb evasion.

Additionally, We have agreed to make action Aid Nigeria a strategic partner, what this mean is that we will collaborate in areas where our work have common objectives,due to thefact that Oxfam and Action Aid are almost  contemporaries, hence CISLAC will be taking over the outcome area for which action aid has been working. This is because CISALC has over time worked with the privates sector and is very familiar withthe stakeholders and the intervention in general. CISLAC will be working on improving policies of the private sector. A tripartite stakeholder of public,private and civil society organizations engagement will drive the project by providing policy direction for the implementation of the project at the national and sub national levels. Civil society organizations will mobilize the communities to provide public education and sensitization on all aspects of tax systems while other civil society networks andorganization will push for and demand for all necessary reforms in tax laws and policies at the national and sub national levels. Furthermore, public sector is critical to influencing supply side of the tax system leading to a revamping of the economy asa whole while the private sector will be encouraged to pay and contribute to and monitor utilization of tax revenue. Taxation  research will be carried out to provide evidence, informed programming and implementation. There will be Public enlightenment on the importance of tax payment and utilization of revenue accrued from tax to provide infrastructure as well as social services within the project. This will be rigorously pursued as a strategy to realize the overall goal of the financing for developmentproject.
This project is designed to build on the existing structure of the Strengthening Public Finance in Nigeria (STREPFIN) project implemented on behalf of Oxfam by Actionaid Nigeria from 2013 to 2015. The project contributed to the outgone effortsof government and other stakeholders to tap into the potency of tax revenues for financing development. Taxation has been identified as a strong economic tool for income redistribution in order to address problemsof inequality and social injustice. Progressivetax system has proven most effective and efficient economic tool to redistribute wealth and reduce minimum social injustice and inequality among several tax systems.
Under this project, the private sector will be continue to be influenced to increase their willingness and readiness to pay tax proportionate to their earnings. Although, this might not come with ease, effort will be increased to influence and cut down private sector undesired practices through reform of tax lawsand the implementationof the new national tax policy to discourage tax evasion, avoidance and under payment by some private companies. There are activities targeted at increasing influencing at both the demand and supply side of taxation. In addition, the projectwill work with identified relevant government ministries, department and agencies at national and state levels in order to influence and bring about the needed reforms in existing tax laws, policy and practices to address the supply side of the tax administration.Taxreformalone is not an end in itself, but a means to an end. To this end, public education and campaign must be rigorously pursued to provide required tax education and stimulate active participation of citizens in the management and utilization of tax revenues. This will contribute to and promote culture of transparency; citizens participation and accountability thus achieving demand side of the tax system.
We will achieve these through the following initiative.
I. Consultation/dialogue meetings to engage NASS using research report
II. DAVOS Week
III. National Level Advocacy to Min of Finance, FIRS
IV. Advocacy meeting/consultative dialogue with the state board of internal revenue and ministry of finance
V. Advocacy visit to relevant NASS c#ttee
VI. National Level Advocacy to Min of Finance, FIRS
VII. Advocacy meeting/consultative dialogue with the state board of internal revenue and ministry of finance
VIII. Workshop  with ECOWAS, Tax Treaties Negotiators and Government Agencies on  curbing IFF
IX. Consultative dialogue/meetings with the organized labour in the private sector on wages, CSR and tax
X. Media Engagement
XI. Town hall meeting to carry out sensitizationon the Rules of business and human rights.
XII. Consultative dialogue/meetings with the organized labour in the private sector on wages, CSR and tax
XIII. Town hall meeting to carry out sensitization on the Rules of business and human rights.
XIV. Media round table on key inequality asks.
XV. Multi-stakeholder dialogue and launchingthe public finance management road map.