Section 43 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 43 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Limitations on authority. It provides as follows:

The Office of the Tax Ombud shall not have jurisdiction to –

(a) interpret tax legislation other than to the extent that it relates to operational, procedural or administrative issues arising from the application of the provisions of the relevant tax law ;

(b) review or determine issues that are sub judice before a court of competent jurisdiction or tribunal on the date of the receipt of a complaint ;

(c) determine any tax liability or duty or issue tax assessment ; or

(d) review any complaint by or on behalf of a tax official concerning matters relating to the relevant tax authority in respect of any personal grievance relating to the office.

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