Section 34 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 34 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Estimates of the Tribunal. It provides as follows: The Tribunal shall prepare, not later than 30 September in each year, an estimate of its income and expenditure for the succeeding year…

Section 33 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 33 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Other staff of the Tribunal. It provides as follows: (1) The Minister shall appoint such other employees as deemed necessary for the efficient performance of the functions of the Tribunal and…

Section 32 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 32 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Coordinating Secretary to the Tribunal and Secretaries to the Zones. It provides as follows: (1) The Minister shall appoint a Coordinating Secretary for the Tribunal, who shall be –(a) responsible for…

Section 31 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 31 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Remuneration and Conditions of Service of Tax Appeal Commissioners. It provides as follows: The Tax Appeal Commissioners shall be paid salaries and allowances to be determined by the Revenue Mobilisation Allocation…

Section 30 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 30 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Funding of the Tribunal. It provides as follows: The Tax Appeal Tribunal shall be funded through appropriation by the National Assembly.

Section 29 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 29 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Jurisdiction of the Tribunal. It provides as follows: (1) The Tribunal shall have power to adjudicate on tax disputes, and controversies arising from Nigeria Tax Act, 2025 and Nigeria Tax Administration…

Section 28 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 28 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Disclosure of interest. It provides as follows: (1) Where the Tax Appeal Commissioner –(a) has a direct or indirect interest in a matter which he has been nominated to serve as…

Section 27 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 27 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Cessation of office. It provides as follows: A person shall cease to be a Tax Appeal Commissioner, where the person –(a) attains the age of 70 years ; (b) resigns by…

Section 26 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 26 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Term of office. It provides as follows: A Tax Appeal Commissioner shall hold office for a term of three years and may be renewed for a further term of three years…

Section 25 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 25 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Qualification of a Tax Appeal Commissioner. It provides as follows: (1) A person shall be qualified for appointment as a Tax Appeal Commissioner if the person – (a) has requisite qualification…