According to PITA (Amendment), No.20, 2011, Section 87(a), (b) and (c), the legal mandate for the collection of IGR (tax and non-tax revenue) in Enugu State rests with the ESBIR and not with the non-tax revenue-collecting MDAs. It is the primary objective of the Enugu State IGR Central System to assess, collect and effectively administer such taxes obtained from chargeable individuals and organizations/ companies.