Joint Revenue Board of Nigeria (Establishment) Act 2025

An Act To Establish The Joint Revenue Board, The Tax Appeal Tribunal And The Office Of The Tax Ombud, For The Harmonisation, Coordination And Settlement Of Disputes Arising From Revenue Administration In Nigeria; And For Related Matters.

Commencement [26th June 2025]

ENACTED by the National Assembly of the Federal Republic of Nigeria –

Sections

PART I – OBJECTIVES AND APPLICATION

Section 1 Joint Revenue Board of Nigeria (Establishment) Act – Objectives

Section 2 Joint Revenue Board of Nigeria (Establishment) Act – Application

PART II – ESTABLISHMENT OF THE JOINT REVENUE BOARD

Section 3 Joint Revenue Board of Nigeria (Establishment) Act – Establishment of the Joint Revenue Board

Section 4 Joint Revenue Board of Nigeria (Establishment) Act – Composition of the Board

Section 5 Joint Revenue Board of Nigeria (Establishment) Act – Functions of the Board

Section 6 Joint Revenue Board of Nigeria (Establishment) Act – Powers of the Board

Section 7 Joint Revenue Board of Nigeria (Establishment) Act – Conflict of interest and corporate responsibility

Section 8 Joint Revenue Board of Nigeria (Establishment) Act – Cessation of membership

Section 9 Joint Revenue Board of Nigeria (Establishment) Act – Delegation of powers

PART III – MANAGEMENT AND STAFF OF THE BOARD