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…

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…

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…

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…

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…

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…

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…

Section 37 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 37 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Appointment of the Tax Ombud. It provides as follows: (1) There shall be a Tax Ombud who shall –(a) be appointed by the President on the recommendation of the Minister ;…

Section 36 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 36 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Establishment of the Office of the Tax Ombud. It provides as follows: (1) There is established a body to be known as the Office of the Tax Ombud. (2) The Office…

Section 35 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 35 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Procedure of the Tribunal. It provides as follows: The procedure and other matters mentioned in the Second Schedule to this Act shall apply to the Tribunal.