Section 5 Joint Revenue Board of Nigeria (Establishment) Act 2025

Section 5 of the Joint Revenue Board of Nigeria (Establishment) Act 2025 is about Functions of the Board. It provides as follows:

The Board shall –
(a) integrate and maintain a database of Taxpayer Identification Numbers for every taxable person in Nigeria in collaboration with the Nigeria Revenue Service, State Internal Revenue Service, Federal Capital Territory Internal Revenue Service, Local Government Revenue Committee and other relevant government agencies ;

(b) resolve disputes between various tax authorities on the issue of determination of residency ;

(c) advise government on double taxation matters within Nigeria, and in respect of double taxation arrangements concluded or under consideration with any other country, including other taxation matters having effect throughout Nigeria ;

(d) resolve disputes between different tax authorities ;

(e) maintain a platform for revenue data collection, integration and exchange of information among the various tax authorities in Nigeria ;

(f) promote harmonisation of taxes, levies, rates, charges and other payments and ensure uniformity in revenue administration across Nigeria ;

(g) advise the Federal and State Governments on introduction of new taxes and changes to existing ones ;

(h) provide periodic impact analysis with recommendations on tax framework and capacity building for all tiers of Government ;

(i) collaborate with relevant agencies to carry out surveys, ascertain and publish relevant tax indices and statistics ;

(j) recommend, participate, facilitate or initiate fiscal and tax policy reform in collaboration with relevant bodies ;

(k) receive, collate, analyse and publish periodic tax revenue collected by all tax authorities ;

(l) receive, collate, analyse and publish tax expenditure on account of tax waivers, exemptions or incentives granted by each government ;

(m) collaborate with tax authorities to undertake or support research or similar measures with a view to stimulating economic development and determine the manifestation, extent, magnitude and effects of tax fraud, evasion or other matters that affect effective tax administration and make recommendations to the Government on appropriate intervention and preventive measures ;

(n) provide guidance for the accreditation of tax agents by the relevant tax authorities in accordance with the relevant law ; and