Appraisal of Office Procedures Manual Implementation in Federal Inland Revenue Service Zonal Offices

This study appraises the implementation of office procedures manuals in the Federal Inland Revenue Service (FIRS) zonal offices across Nigeria, with a focus on compliance levels, operational relevance, and the procedural standardisation effects on tax administration efficiency. Standardised office procedures are essential to the consistent application of tax assessment, collection, and compliance monitoring functions across FIRS's national network. The research adopts a professional evaluation design, targeting administrative officers, zonal coordinators, and heads of operations in eight FIRS zonal offices selected across Nigeria's six geopolitical zones. Structured questionnaires, manual content analysis guides, and semi-structured interview protocols are the primary data collection instruments. The Administrative Procedure Theory and the Standard Operating Procedure Compliance Framework provide the theoretical grounding, with literature from 2020 to 2024 on FIRS administration informing the analysis. Dimensions evaluated include manual awareness, frequency of use, currency of procedural instructions, and deviation from established procedures. Recommendations target the FIRS Executive Chairman's office and the Office of the Federal Revenue Mobilisation, Allocation and Fiscal Commission. Keywords: office procedures manual, FIRS, tax administration, procedural compliance, federal revenue