Section 38 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 38 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Cessation of Office of the Tax Ombud. It provides as follows:

A person shall cease to be the Tax Ombud, where the person –
(a) resigns from the appointment by a notice addressed to the President ;

(b) becomes incapable of carrying on the functions of the office either arising from an infirmity of mind or body ;

(c) becomes bankrupt or makes a compromise with creditors ;

(d) is convicted of a felony or of any offence involving dishonesty or fraud ;

(e) is removed from office by the President on grounds of public interest ;

(f) has been found guilty of contravening the Code of Conduct Bureau and Tribunal Act, or gross misconduct in relation to his duties ; or

(g) is disqualified from professional qualification by a professional body by virtue of which the person qualified for the appointment.