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Nigeria Revenue Service (Establishment) Act, 2025 › Section 2

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Table of Contents

Section 1 — Objective

Section 2 — Application

Section 3 — Establishment of the Nigeria Revenue Service

Section 4 — Functions of the Service

Section 5 — Assistance in tax collection

Section 7 — Composition of the Board

Section 8 — Powers of the Board

Section 9 — Tenure of office

Section 10 — Emoluments of members

Section 11 — Cessation of membership

Section 12 — Delegation of power

Section 13 — Secretary to the Board

Section 14 — Establishment of Technical Committee of the Board

Section 15 — Functions of the Technical Committee

Section 16 — Executive Chairman of the Service

Section 17 — Executive Directors of the Service

Section 18 — Establishment and composition of the Management Committee

Section 19 — Staff of the Service

Section 20 — Pensions

Section 21 — Staff regulations

Section 22 — Fund of the Service

Section 23 — Expenditure of the Service

Section 24 — Estimates

Section 25 — Accounts and audit

No Schedules have been added yet.

PART I — OBJECTIVE AND APPLICATION

Section 2 — Application

This Act applies throughout the Federal Republic of Nigeria.

← Section 1 Section 3 →

In This Statute

PART I — OBJECTIVE AND APPLICATION
PART II — ESTABLISHMENT OF THE NIGERIA REVENUE SERVICE
PART IV — MANAGEMENT AND STAFF OF THE SERVICE
PART V — FINANCIAL PROVISIONS

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