Joint Revenue Board of Nigeria (Establishment) Act, 2025 🇳🇬

Nigeria

Preamble

Part I – OBJECTIVES AND APPLICATION

Section 1. Objectives

Section 2. Application

Part II – ESTABLISHMENT OF THE JOINT REVENUE BOARD

Section 3. Establishment of the Joint Revenue Board

Section 4. Composition of the Board

Section 5. Functions of the Board

Section 6. Powers of the Board

Section 7. Conflict of interest and corporate responsibility

Section 8. Cessation of membership

Section 9. Delegation of powers

Part III – MANAGEMENT AND STAFF OF THE BOARD

Section 10. Executive Secretary of the Board

Section 11. Staff of the Board

Section 12. Pension

Section 13. Staff regulations

Part IV – FINANCIAL PROVISIONS

Section 14. Fund of the Board

Section 15. Expenditure of the Board

Section 16. Estimates

Section 17. Accounts and audit

Section 18. Annual report

Section 19. Power to accept gifts

Section 20. Power to borrow

Section 21. Tax exemptions

Section 22. Accountability

Part V – ESTABLISHMENT OF TAX APPEAL TRIBUNAL

Section 23. Establishment of Tax Appeal Tribunal

Section 24. Composition of the Tribunal

Section 25. Qualification of a Tax Appeal Commissioner

Section 26. Term of Office

Section 27. Cessation of Office

Section 28. Disclosure of interest

Section 29. Jurisdiction of the Tribunal

Section 30. Funding of the Tribunal

Section 31. Remuneration and conditions of service of Tax Appeal Commissioners

Section 32. Coordinating Secretary to the Tribunal and Secretaries to the Zones

Section 33. Other staff of the Tribunal

Section 34. Estimates of the Tribunal

Section 35. Procedure of the Tribunal Second Schedule

Part VI – ESTABLISHMENT OF THE OFFICE OF THE TAX OMBUD

Section 36. Establishment of the Office of the Tax Ombud

Section 37. Appointment of the Tax Ombud

Section 38. Cessation of Office of the Tax Ombud

Section 39. Staff of the Office of the Tax Ombud

Section 40. Oath administration and document authentication

Section 41. Powers and functions of the Office of the Tax Ombud

Section 42. Conflict of interest

Section 43. Limitations on authority

Section 44. Funds of the Office of the Tax Ombud

Section 45. Expenditure of the Office of the Tax Ombud

Section 46. Estimates of the Office of the Tax Ombud

Section 47. Accounts and audit

Section 48. Reports

Section 49. Procedures of the Office of the Tax Ombud

Part VII – MISCELLANEOUS PROVISIONS

Section 50. Directive by the National Economic Council

Section 51. Information and documents to be confidential

Section 52. Official secrecy and confidentiality

Section 53. Endorsement

Section 54. Limitation of suits against the Board

Section 55. Service of documents

Section 56. Execution on property of the Board

Section 57. Indemnity

Section 58. Consequential amendment

Section 59. Savings and transitional provisions

Section 60. In this Act –

Section 61. Citation

First Schedule

Second Schedule

Third Schedule

SCHEDULE TO THE JOINT REVENUE BOARD OF NIGERIA (ESTABLISHMENT) BILL, 2025

Joint Revenue Board of Nigeria (Establishment) Act, 2025

Published on 26 June 2025
Assented to on 26 June 2025
Commenced on 26 June 2025
[This is the version of this document from 26 June 2025.]

AN ACT TO ESTABLISH THE JOINT REVENUE BOARD, THE TAX APPEAL TRIBUNAL AND THE OFFICE OF THE TAX OMBUD, FOR THE HARMONISATION, COORDINATION AND SETTLEMENT OF DISPUTES ARISING FROM REVENUE ADMINISTRATION IN NIGERIA; AND FOR RELATED MATTERS.ENACTED by the National Assembly of the Federal Republic of Nigeria –

Part I – OBJECTIVES AND APPLICATION

1. Objectives

1. The objectives of this Act are to(a) provide for a legal and institutional framework for the harmonisation and coordination of revenue administration in Nigeria;(b) provide a mechanism for efficient dispute resolution; and(c) promote the rights of the taxpayers.

2. Application

This Act shall apply throughout the Federal Republic of Nigeria.

Part II – ESTABLISHMENT OF THE JOINT REVENUE BOARD

3. Establishment of the Joint Revenue Board

(1) There is establ…

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Joint Revenue Board of Nigeria (Establishment) Act, 2025 🇳🇬

Table of Contents

Joint Revenue Board of Nigeria (Establishment) Act, 2025

Part I – OBJECTIVES AND APPLICATION

1. Objectives

2. Application

Part II – ESTABLISHMENT OF THE JOINT REVENUE BOARD

3. Establishment of the Joint Revenue Board

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