Section 27 Nigeria Revenue Service (Establishment) Act 2025 Section 27 of the Nigeria Revenue Service (Establishment) Act 2025 is about Power to accept gifts. It provides as follows: (1) Subject to subsection (2), the Service may accept gifts of land, money or other property on such terms and conditions, if any, as may be specified…

Section 26 Nigeria Revenue Service (Establishment) Act 2025 Section 26 of the Nigeria Revenue Service (Establishment) Act 2025 is about Annual report. It provides as follows: (1) The Service shall, not later than 30 June each year, submit to the Minister, a report of its activities during the immediate preceding year and shall include in…

Section 25 Nigeria Revenue Service (Establishment) Act 2025 Section 25 of the Nigeria Revenue Service (Establishment) Act 2025 is about Accounts and audit. It provides as follows: The Service shall keep proper accounts and records, and such accounts shall, not later than six months after the end of each year, be audited by auditors appointed…

Section 24 Nigeria Revenue Service (Establishment) Act 2025 Section 24 of the Nigeria Revenue Service (Establishment) Act 2025 is about Estimates. It provides as follows: The Service shall prepare, not later than 30 September in each year, an estimate of its income and expenditure for the succeeding year for the purpose of appropriation by the…

Section 23 Nigeria Revenue Service (Establishment) Act 2025 Section 23 of the Nigeria Revenue Service (Establishment) Act 2025 is about Expenditure of the Service. It provides as follows: The Fund established under section 22 of this Act shall be used for –(a) acquisition and upkeep of premises belonging to the Service and any other capital…

Section 22 Nigeria Revenue Service (Establishment) Act 2025 Section 22 of the Nigeria Revenue Service (Establishment) Act 2025 is about Fund of the Service. It provides as follows: The Service shall establish and maintain a fund which shall consist of, and to which shall be credited – (a) 4% of the total revenue, less petroleum…

Section 21 Nigeria Revenue Service (Establishment) Act 2025 Section 21 of the Nigeria Revenue Service (Establishment) Act 2025 is about Staff regulations. It provides as follows: (1) Subject to the provisions of this Act, the Board may make regulations relating generally to the conditions of service of the staff and, in particular, such regulations may…

Section 20 Nigeria Revenue Service (Establishment) Act 2025 Section 20 of the Nigeria Revenue Service (Establishment) Act 2025 is about Pension. It provides as follows: (1) Employment in the Service shall be subject to the provisions of the Pension Reform Act and an officer or a person holding pensionable employment in the Service shall be…

Section 19 Nigeria Revenue Service (Establishment) Act 2025 Section 19 of the Nigeria Revenue Service (Establishment) Act 2025 is about Staff of the Service. It provides as follows: (1) The Board may appoint such other persons to be employees of the Service for the proper and efficient performance of the functions of the Service under…

Section 18 Nigeria Revenue Service (Establishment) Act 2025 Section 18 of the Nigeria Revenue Service (Establishment) Act 2025 is about Establishment and composition of the Management Committee. It provides as follows: (1) There is established for the Service the Nigeria Revenue Service Management Committee (in this Act referred to as “the Management Committee”) which shall…