Section 31 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 31 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Remuneration and Conditions of Service of Tax Appeal Commissioners. It provides as follows:

The Tax Appeal Commissioners shall be paid salaries and allowances to be determined by the Revenue Mobilisation Allocation and Fiscal Commission and shall be as prescribed in their letters of appointment, provided that neither the salaries and allowances nor the other terms and conditions of service of a Tax Appeal Commissioner shall be varied to their disadvantage after appointment.