Section 45 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 45 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Expenditure of the Office of the Tax Ombud. It provides as follows:

There shall be chargeable to the fund –
(a) the cost of administration of the Office of the Tax Ombud ;

(b) emoluments and allowances payable to the Tax Ombud and staff of
the Office of the Tax Ombud ;

(c) reimbursements to the Tax Ombud, staff of the Office of the Tax Ombud or any committee set up by the Tax Ombud for such expenses as may be expressly authorised by the Minister ;

(d) remunerations and other costs of employment of the staff of the Office of the Tax Ombud ;

(e) amounts payable as pensions and other retirement benefits under this Act or any other law ;

(f) costs of acquisition and upkeep of premises belonging to the Office of the Tax Ombud and any other capital expenditure of the Office of the Tax Ombud ;

(g) maintenance of utilities, staff promotion, training, research and similar
activities ;

(h) costs necessary for the operations of the Office of the Tax Ombud ;

(i) all sums of money payable by the Office of the Tax Ombud by way of grants-in-aids, gifts, testamentary dispositions or endowments ; and

(j) any other payment for anything incidental to the provisions or in connection with or incidental to any other function of the Office of the Tax Ombud under this Act.

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