Section 88 Nigeria Tax Administration Act 2025

Section 88 of the Nigeria Tax Administration Act 2025 is about Functions of the State Service. It provides as follows:

The State Service shall—
(a) assess individuals, estates, trusts and settlements, communities and families ;

(b) assess, collect, account and enforce payment of taxes as may be due to the State Government or any of its agencies ;

(c) collect, recover and remit to the designated account any tax under the provisions of this Act or any other enactment or law ;

(d) carry out examinations and investigations with a view to enforcing compliance with the provisions of this Act, in collaboration with the relevant law enforcement agencies ; and

(e) carry out such other functions as may be prescribed by a law of the State House of Assembly.

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