Section 37 Nigeria Revenue Service (Establishment) Act 2025 Section 37 of the Nigeria Revenue Service (Establishment) Act 2025 is about Restriction on execution against property of the Service. It provides as follows: (1) In any action or suit against the Service, no execution or attachment of process shall be issued against the Service unless, at…

Section 36 Nigeria Revenue Service (Establishment) Act 2025 Section 36 of the Nigeria Revenue Service (Establishment) Act 2025 is about Service of documents. It provides as follows: A notice, summons or other document required or authorised to be served on the Service under the provisions of this Act or any other law may be served…

Section 35 Nigeria Revenue Service (Establishment) Act 2025 Section 35 of the Nigeria Revenue Service (Establishment) Act 2025 is about Limitation of suits against the Service. It provides as follows: (1) Subject to the provisions of this Act, the provisions of the Public Officers Protection Act, shall apply in relation to any suit instituted against…

Section 34 Nigeria Revenue Service (Establishment) Act 2025 Section 34 of the Nigeria Revenue Service (Establishment) Act 2025 is about Endorsement. It provides as follows: Anything done or required to be done by the Service under any of its powers or functions under this Act or the laws listed in the Second Schedule may be…

Section 33 Nigeria Revenue Service (Establishment) Act 2025 Section 33 of the Nigeria Revenue Service (Establishment) Act 2025 is about Official secrecy and confidentiality. It provides as follows: (1) A person acting in an official capacity or employed in the administration of this Act shall regard and deal with originals or copies of all documents,…

Section 32 Nigeria Revenue Service (Establishment) Act 2025 Section 32 of the Nigeria Revenue Service (Establishment) Act 2025 is about Information and documents to be confidential. It provides as follows: (1) Without prejudice to the provisions of any other Act concerning data privacy or data protection, institutional information or communication, all internal information, communications, documents…

Section 31 Nigeria Revenue Service (Establishment) Act 2025 Section 31 of the Nigeria Revenue Service (Establishment) Act 2025 is about General directions of the Minister. It provides as follows: (1) The Minister may, after consultation with the Executive Chairman, give written directions to the Service on general policy matters and the Service shall comply with…

Section 30 Nigeria Revenue Service (Establishment) Act 2025 Section 30 of the Nigeria Revenue Service (Establishment) Act 2025 is about Accountability. It provides as follows: The Executive Chairman of the Service shall –(a) keep proper accounting records in a manner determined by the Board or relevant law, in respect of all –(i) revenues and expenditure…

Section 29 Nigeria Revenue Service (Establishment) Act 2025 Section 29 of the Nigeria Revenue Service (Establishment) Act 2025 is about Tax exemptions. It provides as follows: The Service is exempt from all income taxes imposed under any law in Nigeria, provided that the exemption shall not relieve the Service from the statutory obligation to deduct…

Section 28 Nigeria Revenue Service (Establishment) Act 2025 Section 28 of the Nigeria Revenue Service (Establishment) Act 2025 is about Power to borrow. It provides as follows: The Service may borrow by way of loan, overdraft or otherwise from any source, such sums as it may require for the performance of its functions and meeting…