Section 24 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 24 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Composition of the Tribunal. It provides as follows:

(1) The Tribunal shall consist of five members (in this Act referred to as ”Tax Appeal Commissioners”) to be appointed by the Minister.

(2) There shall be a Chairman for each zone who shall be a legal practitioner qualified to practise with not less than 10 years cognate experience in tax legislation and tax matters.

(3) The Chairman shall preside at every sitting of the Tribunal and in his absence, the members shall appoint one of them to be the Chairman.

(4) The quorum at any sitting of the Tribunal shall be three members.

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