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Section 47 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 47 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Accounts and audit. It provides as follows: The Tax Ombud shall keep proper accounts and records and such accounts shall, not later than six months after the end of each year,…
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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…
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Section 45 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 45 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Expenditure of the Office of the Tax Ombud. It provides as follows: There shall be chargeable to the fund –(a) the cost of administration of the Office of the Tax Ombud…
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Section 44 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 44 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Funds of the Office of the Tax Ombud. It provides as follows: (1) The Office of the Tax Ombud shall be funded through appropriation by the National Assembly. (2) There shall…
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Section 43 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 43 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Limitations on authority. It provides as follows: The Office of the Tax Ombud shall not have jurisdiction to – (a) interpret tax legislation other than to the extent that it relates…
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Section 42 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 42 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Conflict of interest. It provides as follows: An officer of the Office of the Tax Ombud, in the exercise of the powers and performance of functions under section 41 of this…
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Section 41 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 41 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Powers and functions of the Office of the Tax Ombud. It provides as follows: (1) The Office of the Tax Ombud shall have the powers necessary or expedient for the performance…
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Section 40 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 40 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Oath administration and document authentication. It provides as follows: (1) For the purpose of this Act, an officer of the Office of the Tax Ombud may be authorised to administer oaths…
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Section 39 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 39 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Staff of the Office of the Tax Ombud. It provides as follows: (1) The Office of the Tax Ombud may appoint such officers and other staff as may be considered necessary…
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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…