Section 27 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 27 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Cessation of office. It provides as follows:

A person shall cease to be a Tax Appeal Commissioner, where the person –
(a) attains the age of 70 years ;

(b) resigns by giving three months’ notice, addressed to the Minister or until a person duly appointed as his successor assumes his office, whichever is earlier ;

(c) becomes incapable of carrying on the functions of the office arising from an infirmity of mind or body ;

(d) is convicted of a felony or of any offence involving dishonesty or
fraud ;

(e) is removed from office by the Minister on grounds of public interest or in the interest of the Tribunal ;

(f) has been found guilty of gross misconduct in relation to the duties of the office ; or

(g) is disqualified from professional qualification by a professional body by virtue of which the person qualified for the appointment.

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