Section 46 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 46 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Estimates of the Office of the Tax Ombud. It provides as follows:

The Tax Ombud shall cause to be prepared, not later than 30 September in each year, an estimate of income and expenditure for the succeeding year for the purpose of appropriation by the National Assembly.