Section 48 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 48 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Reports. It provides as follows:

(1) The Tax Ombud shall, not later than 30 September in each year, submit to the Minister, a report of activities during the immediate preceding year, and shall include in such report the audited accounts of the Office of the Tax Ombud.

(2) The Minister shall within 30 days of receipt of the report present a copy to the President and the National Assembly.

(3) The Tax Ombud shall publish a quarterly report within 30 days of the end of each quarter containing relevant details, including a summary of identified systemic and emerging issues.

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