Section 36 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 36 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Establishment of the Office of the Tax Ombud. It provides as follows:

(1) There is established a body to be known as the Office of the Tax Ombud.

(2) The Office of the Tax Ombud –
(a) shall be a body corporate with perpetual succession and a common seal ;

(b) may sue and be sued in its corporate name ; and

(c) may own or dispose of property whether movable or immovable.

(3) The Office of the Tax Ombud shall have its head office in the Federal Capital Territory and at least a branch office in each of the six geo-political zones.

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