Section 39 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 39 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Staff of the Office of the Tax Ombud. It provides as follows:

(1) The Office of the Tax Ombud may appoint such officers and other staff as may be considered necessary for the efficient performance of the functions and exercise of the powers of the Office under this Act.

(2) The staff shall be subject to such terms and conditions of service as may be determined by the Office of the Tax Ombud with the approval of the Minister.

(3) The staff shall discharge their duties under the direction and supervision of the Office of the Tax Ombud.

(4) Employment in the Office of the Tax Ombud shall be subject to the provisions of the Pension Reform Act and officers and employees of the Office of the Tax Ombud shall be entitled to pensions and other retirement benefits as prescribed under the Pension Reform Act.

(5) Staff of the Office of the Tax Ombud shall be persons who have relevant qualifications and experience in taxation, law, accounting, auditing, administration or any other field related to the functions and powers of the office.

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