Section 145 — Supremacy of this Act

(1) This Act shall take precedence over any other laws with regards to the administration, assessment, collection, accounting and enforcement of taxes and levies due to the relevant tiers of Government and if the provisions of any other law are inconsistent with the provisions of this Act, the provisions of this Act shall prevail and the provisions of that other law shall, to the extent of the inconsistency, be void.

(2) Any person or agency of Government that has been imposed with a duty or obligation under this Act or under any other law, for the purpose of giving effect to any of the provisions of this Act or to enable the Nigeria Revenue Service or any other relevant tax authority perform its duties under this Act shall continue to carry out such duty or obligation as prescribed in that law, provided that the duty or obligation is consistent with the provisions of this Act.