Section 40 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 40 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Oath administration and document authentication. It provides as follows:

(1) For the purpose of this Act, an officer of the Office of the Tax Ombud may be authorised to administer oaths and to authenticate various affidavits, affirmations or declarations.

(2) Authenticated documents in subsection (1) shall be accepted as evidence in legal proceedings and no further verification or proof of the individual’s signature, seal or official capacity is required in this regard.