Section 44 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 44 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Funds of the Office of the Tax Ombud. It provides as follows:

(1) The Office of the Tax Ombud shall be funded through appropriation by the National Assembly.

(2) There shall be paid and credited to the fund established under subsection (1) –
(a) take-off grants from the Federal Government ;

(b) money as may be appropriated by the National Assembly ;

(c) gifts of land, money or other property on such terms and conditions as may be specified by the person or organisation making the gift, provided that the terms and conditions are not contrary to the objectives and functions of the Office of the Tax Ombud under this Act ; and

(d) all other money which may accrue to the Office of the Tax Ombud including the disposal, lease or hire of, or any other dealing with, any property vested in or acquired by the Office of the Tax Ombud.

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