Prior to 1985, the Kaduna state Board of Internal Revenue was a division under the Ministry of Finance and Economic Planning, and then headed by a Commissioner of Revenue who is directly answerable to Hon. Commissioner, Ministry of Finance and Economic Planning. Since then the Board have been undergoing with restructuring to suit challenges. In 1985 the Kaduna State Government enacted an Edict known as Edict N0. 5 of 1985 which created Kaduna State Board of Internal Revenue with the Sole responsibilities of administration of Taxes in accordance with the various legislation regarding taxes. The Board has the singular responsibilities of collection and accounting for all internally generated revenue due to the Kaduna State Government within and outside the State. The Board was then headed by a Director-General being supervised by the Hon. Commissioner of Finance. The Director-General preside the meeting of the Management which comprises all the Head of Department.

The Management is responsible for appointment, Promotions, Discipline, and award of contract. However the Director-General have executive power. In a quest to meet up with challenges and economic evolutions and globalization. The Board has been undergoing series of restructuring which presently pave way for modernization and changing to electronic operations to enhance service delivery, maximize revenue collections and block leakages. Historically, the administration of taxes and its collection and accounting in Kaduna State prior to 1985, was the sole responsibility of the Ministry of Finance and Economic Planning.