Section 3 Nigeria Revenue Service (Establishment) Act 2025

Section 3 of the Nigeria Revenue Service (Establishment) Act 2025 is about Establishment of the Nigeria Revenue Service. It provides as follows:

(1) There is established the Nigeria Revenue Service (in this Act referred to as “the Service”) –

(2) The Service –
(a) shall be a body corporate with perpetual succession, and a common seal ;
(b) may sue or be sued in its name ; and
(c) may acquire, hold or dispose of any property, movable or immovable, for carrying out any of its functions under this Act.

(3) The Service shall have such powers and duties as are conferred on it by this Act or by any other law.