Section 41 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 41 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Powers and functions of the Office of the Tax Ombud. It provides as follows:

(1) The Office of the Tax Ombud shall have the powers necessary or expedient for the performance of its functions under this Act, including power to –
(a) serve as an independent and impartial arbiter to review and resolve complaints relating to tax, levy, regulatory fee and charges, customs duty or excise matters ;

(b) review complaint against tax officials and authorities and resolve it through mediation or conciliation by adopting informal, fair and cost-effective procedures;

(c) receive and investigate complaints lodged by taxpayers regarding the actions or decisions of the tax authorities, agencies or their officials ;

(d) enter and inspect any premises or place where any tax authority, agency or official performs any function or duty under any law imposing taxes, levies, charges and fees for the purpose of carrying out investigation ;

(e) invite and examine any person who may have information or evidence relating to a complaint or an investigation ;

(f) make recommendations of its findings to the revenue authorities and other government agencies on matters relating to taxes, levies, charges and fees, for implementation ;

(g) institute legal proceedings on behalf of the taxpayer ;

(h) provide information and raise awareness of taxpayer rights and obligations, functions of the tax authorities and the role of the office of the Tax Ombud ;

(i) identify and review systemic and emerging issues on fiscal policies and its impact on the tax system, in collaboration with the relevant agencies ;

(j) serve as a watch-dog against any arbitrary fiscal policy of the Government or by any of its agency and report such policy to the National Assembly ;

(k) issue guidelines, directives or orders for the resolution of complaints or the implementation of recommendations; and

(l) delegate any of the powers or functions to any officer of the Tax Ombud.

(2) In the exercise of its functions under this Act, the Office of the Tax Ombud shall not charge a fee.

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