Section 89 Nigeria Tax Administration Act 2025

Section 89 of the Nigeria Tax Administration Act 2025 is about Establishment and composition of the Management Board of the State Service. It provides as follows:

(1) There is established for each State Service a Management Board (State Board) which shall have overall supervision of the State Service as specified under this Act.

(2) A State Board shall comprise –
(a) the Executive Chairman of the State Service, who shall be the Chairman of the State Board ;
(b) directors from within the State Service ;

(c) a director from the State Ministry of Finance ;
(d) three other persons appointed by the State Governor on their personal merit, each representing a Senatorial District in the State, who shall possess relevant experience and knowledge in taxation and other related fields ; and

(e) the Legal Adviser to the State Service, who shall serve as Secretary to the Board.

(3) The Secretary of the State Board shall summon a meeting of the State Board whenever the business requires its attention or on the request of the Chairman or any member of the State Board.

(4) Five members of the State Board, one of whom shall be the Chairman or a director, shall constitute a quorum.

(5) A majority decision of the members on any matter obtained by the Secretary in written correspondence shall be treated in all respects as though it were a decision of the State Board in an actual meeting unless any member has requested the submission of the matter to such meeting.

(6) Except as otherwise stated in the State Service Establishment law, the Chairman and members of the State Board shall hold office for a period of four years and may be re-appointed for a further term of four years and no more.

(7) Where any person present at a meeting of the Board or any committee of the Board at which any matter is the subject of consideration, and in which that person is directly or indirectly interested, he shall as soon as practicable, before or after the commencement of the meeting, disclose such interest and –

(a) shall not, unless the Board otherwise directs, take part in any consideration or discussion of, or vote on any decision pertaining to the matter; and
(b) a disclosure of interest made under this section shall be recorded in
the minutes of the meeting at which it is made.

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