Nigeria Revenue Service (Establishment) Act

An Act To Repeal The Federal Inland Revenue Service (Establishment) Act, No.13, 2007 And Enact The Nigeria Revenue Service (Establishment) Act, 2025, To Establish The Nigeria Revenue Service, Charged With Powers Of Assessment, Collection Of, And Accounting For Revenue Accruable To The Government Of The Federation; And For Related Matters.

Commencement [26th June, 2025]

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

Sections

PART I – OBJECTIVE AND APPLICATION

Section 1 Nigeria Revenue Service (Establishment) Act – Objective

Section 2 Nigeria Revenue Service (Establishment) Act – Application

PART II – ESTABLISHMENT OF THE NIGERIA REVENUE SERVICE

Section 3 Nigeria Revenue Service (Establishment) Act – Establishment of the Nigeria Revenue Service

Section 4 Nigeria Revenue Service (Establishment) Act – Functions of the Service

Section 5 Nigeria Revenue Service (Establishment) Act – Assistance in tax collection

PART III – ESTABLISHMENT AND COMPOSITION OF THE GOVERNING BOARD OF THE SERVICE

Section 6 Nigeria Revenue Service (Establishment) Act – Establishment of the Governing Board

Section 7 Nigeria Revenue Service (Establishment) Act – Composition of the Board

Section 8 Nigeria Revenue Service (Establishment) Act – Powers of the Board

Section 9 Nigeria Revenue Service (Establishment) Act – Tenure of office

Section 10 Nigeria Revenue Service (Establishment) Act – Emoluments of members

Section 11 Nigeria Revenue Service (Establishment) Act – Cessation of membership

Section 12 Nigeria Revenue Service (Establishment) Act – Delegation of power

Section 13 Nigeria Revenue Service (Establishment) Act – Secretary to the Board

Section 14 Nigeria Revenue Service (Establishment) Act – Establishment of Technical Committee of the Board

Section 15 Nigeria Revenue Service (Establishment) Act – Functions of the Technical Committee

PART IV – MANAGEMENT AND STAFF OF THE SERVICE

Section 16 Nigeria Revenue Service (Establishment) Act – Executive Chairman of the Service

Section 17 Nigeria Revenue Service (Establishment) Act – Executive Directors of the Service

Section 18 Nigeria Revenue Service (Establishment) Act – Establishment and composition of the Management Committee

Section 19 Nigeria Revenue Service (Establishment) Act – Staff of the Service

Section 20 Nigeria Revenue Service (Establishment) Act – Pension

Section 21 Nigeria Revenue Service (Establishment) Act – Staff regulations

PART V – FINANCIAL PROVISIONS

Section 22 Nigeria Revenue Service (Establishment) Act – Fund of the Service

Section 23 Nigeria Revenue Service (Establishment) Act – Expenditure of the Service

Section 24 Nigeria Revenue Service (Establishment) Act – Estimates

Section 25 Nigeria Revenue Service (Establishment) Act – Accounts and audit

Section 26 Nigeria Revenue Service (Establishment) Act – Annual report

Section 27 Nigeria Revenue Service (Establishment) Act – Power to accept gifts

Section 28 Nigeria Revenue Service (Establishment) Act – Power to borrow

Section 29 Nigeria Revenue Service (Establishment) Act – Tax exemptions

Section 30 Nigeria Revenue Service (Establishment) Act – Accountability

PART VI – MISCELLANEOUS PROVISIONS

Section 31 Nigeria Revenue Service (Establishment) Act – General directions of the Minister

Section 32 Nigeria Revenue Service (Establishment) Act – Information and documents to be confidential

Section 33 Nigeria Revenue Service (Establishment) Act – Official secrecy and confidentiality

Section 34 Nigeria Revenue Service (Establishment) Act – Endorsement

Section 35 Nigeria Revenue Service (Establishment) Act – Limitation of suits against the Service

Section 36 Nigeria Revenue Service (Establishment) Act – Service of documents

Section 37 Nigeria Revenue Service (Establishment) Act – Restriction on execution against property of the Service

Section 38 Nigeria Revenue Service (Establishment) Act – Indemnity

Section 39 Nigeria Revenue Service (Establishment) Act – Accountant-General to deduct un-remitted revenue

Section 40 Nigeria Revenue Service (Establishment) Act – Repeal

Section 41 Nigeria Revenue Service (Establishment) Act – Savings and transitional provisions

Section 42 Nigeria Revenue Service (Establishment) Act – Interpretation

Section 43 Nigeria Revenue Service (Establishment) Act – Citation

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Schedules – (Not Available)