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Section 93 Nigeria Tax Administration Act 2025 Section 93 of the Nigeria Tax Administration Act 2025 is about Establishment of the Local Government Revenue Committee. It provides as follows: (1) There shall be established for each local government area of a State, a Committee to be known as the Local Government Revenue Committee (“Revenue Committee”).…
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Section 92 Nigeria Tax Administration Act 2025 Section 92 of the Nigeria Tax Administration Act 2025 is about Establishment of the Technical Committee of the State Board. It provides as follows: (1) There shall be a Technical Committee of the State Board (“Technical Committee”), which shall comprise the –(a) Executive Chairman of the State Board,…
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Section 91 Nigeria Tax Administration Act 2025 Section 91 of the Nigeria Tax Administration Act 2025 is about Functions of the State Board. It provides as follows: (1) The State Board shall –(a) provide general policy guidelines relating to the functions of the State Service;(b) manage and superintend policies of the State Service on matters…
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Section 90 Nigeria Tax Administration Act 2025 Section 90 of the Nigeria Tax Administration Act 2025 is about Appointment of the Executive Chairman of the State Service. It provides as follows: (1) There shall be for the State Service an Executive Chairman, who shall be appointed by the State Governor, subject to confirmation by the…
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Section 89 Nigeria Tax Administration Act 2025 Section 89 of the Nigeria Tax Administration Act 2025 is about Establishment and composition of the Management Board of the State Service. It provides as follows: (1) There is established for each State Service a Management Board (State Board) which shall have overall supervision of the State Service…
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Section 88 Nigeria Tax Administration Act 2025 Section 88 of the Nigeria Tax Administration Act 2025 is about Functions of the State Service. It provides as follows: The State Service shall—(a) assess individuals, estates, trusts and settlements, communities and families ; (b) assess, collect, account and enforce payment of taxes as may be due to…
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Section 87 Nigeria Tax Administration Act 2025 Section 87 of the Nigeria Tax Administration Act 2025 is about Establishment of the State Internal Revenue Service. It provides as follows: (1) Without prejudice to the power of the State Government with respect to the administration of the income tax of individuals, Pay As You Earn, Stamp…
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Section 86 Nigeria Tax Administration Act 2025 Section 86 of the Nigeria Tax Administration Act 2025 is about Obligations during the pendency of legal proceedings. It provides as follows: Except as may be ordered by a court or tribunal of competent jurisdiction, the pendency of a legal proceeding shall not affect the performance of the…
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Section 85 Nigeria Tax Administration Act 2025 Section 85 of the Nigeria Tax Administration Act 2025 is about Forms. It provides as follows: The relevant tax authority may, from time to time, specify and simplify the forms, statements and notices to be used for the effective administration of taxes under this Act.
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Section 84 Nigeria Tax Administration Act 2025 Section 84 of the Nigeria Tax Administration Act 2025 is about Notices. It provides as follows: A notice, summon or other document required or authorised to be served on any relevant tax authority under the provisions of this Act or any other law may be served by delivering…