JOINT REVENUE BOARD OF NIGERIA (ESTABLISHMENT) ACT, 2025

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JOINT REVENUE BOARD OF NIGERIA (ESTABLISHMENT) ACT, 2025

LAWS OF THE FEDERATION OF NIGERIA

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EXPLANATORY MEMORANDUM

This Act establishes 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.

ARRANGEMENT OF SECTIONS

PART I — OBJECTIVE AND APPLICATION

1.     Objective of the Act

2.     Application

PART II — ESTABLISHMENT OF THE JOINT REVENUE BOARD

3.     Establishment of the Joint Revenue Board

4.     Composition of the Board

5.     Functions of the Board

6.     Powers of the Board

7.     Conflict of interest and corporate responsibility

8.     Cessation of membership

9.     Delegation of powers

PART III — MANAGEMENT AND STAFF OF THE BOARD

10.    Executive Secretary of the Board

11.    Staff of the Board

12.    Pension

13.    Staff regulations

PART IV — FINANCIAL PROVISIONS

14.    Fund of the Board

15.    Expenditure of the Board

16.    Estimates

17.    Accounts and audit

18.    Annual report

19.    Power to accept gifts

20.    Power to borrow

21.    Tax exemptions

22.    Accountability

PART V — ESTABLISHMENT OF TAX APPEAL TRIBUNAL

23.    Establishment of Tax Appeal Tribunals

24.    Composition of the Tribunal

25.    Qualification of a Tax Appeal Commissioner

26.    Term of office

27.    Cessation of office

28.    Disclosure of interest

29.    Jurisdiction of the Tribunal

30.    Funding of the Tribunal

31.    Remuneration and Conditions of Service of Tax Appeal Commissioners

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

33.    Other staff of the Tribunal

34.    Estimates of the Tribunal

35.    Procedure of the Tribunal

PART VI — ESTABLISHMENT OF THE OFFICE OF THE TAX OMBUD

36.    Establishment of the Office of the Tax Ombud

37.    Appointment of the Tax Ombud

38.    Cessation of Office of the Tax Ombud 

39.    Staff of the Office of the Tax Ombud

40.    Oath administration and document authentication

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

42.    Conflict of interest

43.    Limitations on authority

44.    Funds of the Office of the Tax Ombud

45.    Expenditure of the Office of the Tax Ombud

46.    Estimates of the Office of the Tax Ombud

47.    Accounts and audit

48.    Reports

49.    Procedures of the Office of the Tax Ombud

PART VII — MISCELLANEOUS PROVISIONS

50.    Directive by the National Economic Council

51.    Information and documents to be confidential

52.    Official secrecy and confidentiality

53.    Endorsement

54.    Limitation of suits against the Board

55.    Service of documents

56.    Restriction on execution against property of the Board

57.    Indemnity

58.    Consequential amendment

59.    Savings and transitional provisions

60.    Interpretation

61.    Citation

Schedules

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JOINT REVENUE BOARD NIGERIA (ESTABLISHMENT) ACT, 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.

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[Commencement]                               [26^th June, 2025]

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ENACTED by the National Assembly of the Federal Republic of Nigeria — 

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PART I — OBJECTIVES AND APPLICATION 

1.     Objective of the Act

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.

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