Section 23 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 23 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Establishment of Tax Appeal Tribunal. It provides as follows:

(1) There is established, the Tax Appeal Tribunal (in this Act referred to as “the Tribunal”) to exercise the jurisdiction and powers to settle any tax dispute and controversy arising from the administration of this Act or any other tax laws made by the National Assembly.

(2) The Minister may by notice in the Federal Government Gazette specify the number of zones, matters and places in relation to which the Tribunal may exercise jurisdiction.