Section 37 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 37 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Appointment of the Tax Ombud. It provides as follows:

(1) There shall be a Tax Ombud who shall –
(a) be appointed by the President on the recommendation of the Minister ;

(b) be a citizen of Nigeria ;
(c) have relevant qualifications and at least 10 years cognate experience in taxation, law, accounting, auditing, administration or dispute resolution ; and

(d) hold office for a term of four years and may be renewed for a further term of four years and no more.

(2) The Tax Ombud shall be the Chief Executive and Accounting Officer of the Office of the Tax Ombud.

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