Section 4 Joint Revenue Board of Nigeria (Establishment) Act Section 4 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Composition of the Board. It provides as follows: (1) The Board shall consist of –(a) the Chairman, who shall be the Executive Chairman of the Nigeria Revenue Service; (b) the Chairman of…

Section 3 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 3 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Establishment of the Joint Revenue Board. It provides as follows: (1) There is established the Joint Revenue Board (in this Act referred to as “the Board”). (2) The Board –(a) shall…

Section 2 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 2 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Application. It provides as follows: This Act shall apply throughout the Federal Republic of Nigeria.

Section 1 Joint Revenue Board of Nigeria (Establishment) Act 2025 Section 1 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Objectives. It provides as follows: The objectives of this Act are to – (a) provide for a legal and institutional framework for the harmonisation and coordination of revenue administration in Nigeria…

Section 43 Nigeria Revenue Service (Establishment) Act 2025 Section 43 of the Nigeria Revenue Service (Establishment) Act 2025 is about Citation. It provides as follows: This Act may be cited as the Nigeria Revenue Service (Establishment) Act, 2025.

Section 42 Nigeria Revenue Service (Establishment) Act 2025 Section 42 of the Nigeria Revenue Service (Establishment) Act 2025 is about Interpretation. It provides as follows: In this Act –“authorised officer” means any person employed in the Service or, for the time being, performing duties in relation to tax who has been specifically authorised by the…

Section 41 Nigeria Revenue Service (Establishment) Act 2025 Section 41 of the Nigeria Revenue Service (Establishment) Act 2025 is about Savings and transitional provisions. It provides as follows: Notwithstanding anything in this Act –(a) the “Nigeria Revenue Service” is vested with all powers, rights, functions, obligations, and other acts of the Federal Inland Revenue Service…

Section 40 Nigeria Revenue Service (Establishment) Act 2025 Section 40 of the Nigeria Revenue Service (Establishment) Act 2025 is about Repeal. It provides as follows: (1) The Federal Inland Revenue Service (Establishment) Act No. 13, 2007 (the Repealed Act) is repealed. (2) Without prejudice to section 6 of the Interpretation Act the repeal of the…

Section 39 Nigeria Revenue Service (Establishment) Act 2025 Section 39 of the Nigeria Revenue Service (Establishment) Act 2025 is about Accountant-General to deduct un-remitted revenue. It provides as follows: The Accountant-General of the Federation shall, not later than 30 days of receiving a warrant endorsed by the Executive Chairman of the Service and approved by…

Section 38 Nigeria Revenue Service (Establishment) Act 2025 Section 38 of the Nigeria Revenue Service (Establishment) Act 2025 is about Indemnity. It provides as follows: The Executive Chairman, Executive Director, member of the Board or any officer or employee of the Service shall be indemnified out of the assets of the Service against any liability…