Section 25 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 25 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Qualification of a Tax Appeal Commissioner. It provides as follows:

(1) A person shall be qualified for appointment as a Tax Appeal Commissioner if the person –

(a) has requisite qualification from a recognised institution, with at least 10 years cognate experience in law, accounting, business administration, finance, economics or taxation ;

(b) is a retired public servant, with at least 10 years experience in tax administration ; or
(c) is a member of the organised private sector.

(2) For the purpose of this section, “organised private sector” means registered business association in Nigeria.

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