Section 7 Nigeria Revenue Service (Establishment) Act 2025 Section 7 of the Nigeria Revenue Service (Establishment) Act 2025 is about Composition of the Board. It provides as follows: (1) The Board shall consist of –(a) the Executive Chairman who shall be the Chairman of the Board; and (b) the following ex-officio members –(i) a representative…

Section 6 Nigeria Revenue Service (Establishment) Act 2025 Section 6 of the Nigeria Revenue Service (Establishment) Act 2025 is about Establishment of the Governing Board. It provides as follows: There is established for the Nigeria Revenue Service, a governing board (in this Act referred to as “the Board”) which shall have overall supervision of the…

Section 5 Nigeria Revenue Service (Establishment) Act 2025 Section 5 of the Nigeria Revenue Service (Establishment) Act 2025 is about Assistance in tax collection. It provides as follows: (1) The Service may, on request, assist any State of the Federation, the Federal Capital Territory or Local Government to collect or administer a tax. (2) The…

Section 4 Nigeria Revenue Service (Establishment) Act 2025 Section 4 of the Nigeria Revenue Service (Establishment) Act 2025 is about Functions of the Service. It provides as follows: (1) The Service shall –(a) assess persons including corporations, companies, partnerships, enterprises and individuals chargeable with tax ; (b) collect or recover tax assessed, enforce payment of…

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

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

Section 1 Nigeria Revenue Service (Establishment) Act 2025 Section 1 of the Nigeria Revenue Service (Establishment) Act 2025 is about Objective. It provides as follows: The objective of this Act is to provide for a legal, institutional and regulatory framework for the administration of taxes and revenues accruable to the Government of the Federation.

Section 148 Nigeria Tax Administration Act 2025 Section 148 of the Nigeria Tax Administration Act 2025 is about Citation. It provides as follows: This Act may be cited as the Nigeria Tax Administration Act, 2025.

Section 147 Nigeria Tax Administration Act 2025 Section 147 of the Nigeria Tax Administration Act 2025 is about Interpretation. It provides as follows: In This Act —“advance ruling” means any ruling issued by the tax authority in respect of any disputed or controversial tax matter to the taxpayers in accordance with provision of this Act,…

Section 146 Nigeria Tax Administration Act 2025 Section 146 of the Nigeria Tax Administration Act 2025 is about Savings provisions. It provides as follows: Without prejudice to the provision of section 6 of the Interpretation Act – (a) the repealed and amended enactments specified in sections 195 and 196 of the Nigeria Tax Act, 2025…