Section 4 Joint Revenue Board of Nigeria (Establishment) Act

Section 4 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Composition of the Board. It provides as follows:

(1) The Board shall consist of –
(a) the Chairman, who shall be the Executive Chairman of the Nigeria Revenue Service;

(b) the Chairman of each State Internal Revenue Service and the Federal Capital Territory Internal Revenue Service ; and

(c) the following ex-officio members –
(i) a representative of the Ministry responsible for Finance not below the rank of a Director,

(ii) a representative of the National Identity Management Commission not below the rank of a Director,

(iii) the Chairman of the Revenue Mobilisation, Allocation and Fiscal Commission or its representative not below the rank of a Director,

(iv) the Comptroller-General of the Nigerian Immigration Service or a representative not below the rank of Assistant Comptroller-General,

(v) the Corps Marshall of the Federal Road Safety Corps or its representative not below the rank of an Assistant Corps Marshall,

(vi) the Comptroller-General of the Nigeria Customs Service or its representative not below the rank of an Assistant Comptroller-General, and

(vii) a representative of the Nigeria Revenue Service not below the rank of a Director.

(2) Notwithstanding the provisions of subsection (1), the Board may coopt any person, body or agency on a need basis, provided that the number of persons co-opted shall not exceed two persons.

(3) Members of the Board shall serve on a part-time basis.

(4) The provisions set out in the First Schedule to this Act shall have effect with respect to the proceedings of the Board and other matters mentioned in it.

[/membership]