Section 94 Nigeria Tax Administration Act 2025

Section 94 of the Nigeria Tax Administration Act 2025 is about Functions of the Revenue Committee. It provides as follows:

(1) The Revenue Committee shall be responsible for the assessment and collection of all taxes, fines and rates under its jurisdiction and shall account for the amounts collected, in a manner to be prescribed by the Local Government.

(2) The Revenue Committee shall be autonomous of the local government treasury and shall be responsible for the day-to-day administration of the
Department, which forms its operational arm.