© 2020. Past. Dr. Abomaye-Nimenibo, Williams Aminadokiari Samuel. This is a research/review paper, distributed under the terms of the Creative Commons Attribution-Noncommercial 3.0 Unported License http://creativecommons.org/licenses/by- nc/3.0/), permitting all non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited. Global Journal of Management and Business Research: B Economics and Commerce Volume 20 Issue 2 Version 1.0 Year 2020 Type: Double Blind Peer Reviewed International Research Journal Publisher: Global Journals Online ISSN: 2249-4588 & Print ISSN: 0975-5853 The Mode of Assessment, Collection, and Accountability of Personal Income Tax in Akwa Ibom State (The Case of Uyo Local Government Area) By Past. Dr. Abomaye-Nimenibo, Williams Aminadokiari Samuel Obong University Abstract- Payment of Tax is a compulsory levy by the Government of a country on its citizens to raise money for the public good. This study examined the mode of Assessment, Collection, and Accountability of Personal Income Tax in Akwa Ibom State using Uyo Local Government Area as a case study. The study aimed to ascertain the problems deterring effective tax administration culminating in the un-realization of budgeted tax revenues in Akwa Ibom State. To achieve research objectives, primary and secondary data were swotted and research hypotheses formulated and questionnaires administered accordingly. The research hypotheses were tested using the Chi-square (χ2) Statistics. The results revealed that the methods and procedures adopted by the Tax Officers for assessing, collecting and accounting for Personal Income Tax were not appropriate enough to enhance effective tax administration to bring adequate tax returns. Keywords: personal income tax, assessment of personal income tax, collection of personal income tax, accountability of personal income tax, tax officers, tax administration, tax payers. GJMBR-B Classification: JEL Code: H26 TheModeofAssessmentCollectionandAccountabilityofPersonalIncomeTaxinAkwaIbomStateTheCaseofUyoLocalGovernmentArea Strictly as per the compliance and regulations of: