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Federal Inland Revenue Service (Establishment) Act, 2007 🇳🇬

Nigeria Repealed: 2025-06-26

Repeal Notice

This legislation was repealed on 2025-06-26 by Nigeria Revenue Service (Establishment) Act, 2025

Table of Contents

Coat of Arms

Federal Inland Revenue Service (Establishment) Act, 2007

  • Published on 16 April 2007
  • Commenced on 16 April 2007
  • [This is the version of this document from 16 April 2007.]
  1. [Repealed on 26 June 2025 by Nigeria Revenue Service (Establishment) Act, 2025 (Act 4 of 2025)]
An Act to provide for the establishment of the Federal Inland Revenue Service charged with powers of assessment, collection of, and accounting for revenues accruable to the Government of the Federation; and for related matters.ENACTED by the National Assembly of the Federal Republic of Nigeria.

Part I – Establishment of the Federal Inland Revenue Service and its Management Board, etc.

1. Establishment of the Federal Inland Revenue Service

(1)There is established a body to be known as the Federal Inland Revenue Service (in this Act referred to as "the Service").
(2)The Service-
(a)shall be a body corporate with perpetual succession and a common seal;
(b)may sue or be sued in its corporate name; and
(c)may acquire, hold or dispose of any…

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