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

Nigeria

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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