Section 42 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 42 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Conflict of interest. It provides as follows:

An officer of the Office of the Tax Ombud, in the exercise of the powers and performance of functions under section 41 of this Act, shall –

(a) act in utmost good faith, with care, skill and diligence ;

(b) maintain independence and impartiality at all times ;

(c) not act in any circumstance where personal interests conflict with the functions of the Office of the Tax Ombud ;

(d) disclose any conflict of interest in relation to any complaint or investigation and an officer so conflicted shall refrain themselves from dealing with such complaint or investigation ;

(e) not make secret profit in the course of discharging official duties ;

(f) not accept any gift or advantage in whatever form or manner, for anything done or likely to be done with respect to their responsibilities under this Act ; and

(g) not publish studies, research, findings, recommendations, insights or proposals concerning any matter under consideration by the Office of the
Tax Ombud.

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