Nigeria Revenue Service (Establishment) Act, 2025

md←→ previous / next

Arrangement of Sections

PART I - OBJECTIVE AND APPLICATION

1. Objective

2. Application

PART II - ESTABLISHMENT OF THE NIGERIA REVENUE SERVICE

3. Establishment of the Nigeria Revenue Service

4. Functions of the Service

5. Assistance in tax collection

PART III - ESTABLISHMENT AND COMPOSITION OF THE GOVERNING BOARD OF THE SERVICE

6. Establishment of the Governing Board

7. Composition of the Board

8. Powers of the Board

9. Tenure of office

10. Emoluments of members

11. Cessation of membership

12. Delegation of power

13. Secretary to the Board

14. Establishment of Technical Committee of the Board

15. Functions of the Technical Committee

PART IV - MANAGEMENT AND STAFF OF THE SERVICE

16. Executive Chairman of the Service

17. Executive Directors of the Service

18. Establishment and composition of the Management Committee

19. Staff of the Service

20. Pension

21. Staff regulations

PART V - FINANCIAL PROVISIONS

22. Fund of the Service

23. Expenditure of the Service

24. Estimates

25. Accounts and audit

26. Annual report

27. Power to accept gifts

28. Power to borrow

29. Tax exemptions

30. Accountability

PART VI - MISCELLANEOUS PROVISIONS

31. General directions of the Minister

32. Information and documents to be confidential

33. Official secrecy and confidentiality

34. Endorsement

35. Limitation of suits against the Service

36. Service of documents

37. Restriction on execution against property of the Service

38. Indemnity

39. Accountant-General to deduct un-remitted revenue

40. Repeal

41. Savings and transitional provisions

42. Interpretation

43. Citation

Schedules

Long Title: AN ACT TO REPEAL THE FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT, NO.13, 2007 AND ENACT THE NIGERIA REVENUE SERVICE (ESTABLISHMENT) ACT, 2025 TO ESTABLISH THE NIGERIA REVENUE SERVICE, CHARGED WITH POWERS OF ASSESSMENT, COLLECTION OF, AND ACCOUNTING FOR REVENUE ACCRUABLE TO THE GOVERNMENT OF THE FEDERATION; AND FOR RELATED MATTERS.

Commencement: 26th June, 2025

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

PART I - OBJECTIVE AND APPLICATION

Objective

1. The objective of this Act is to provide for a legal, institutional and regulatory framework for the administration of taxes and revenues accruable to the Government of the Federation.

Continue reading Nigeria Revenue Service (Establishment) Act, 2025

You have read the opening. Unlock the full library once and it stays unlocked - one payment, no subscription, the same library as the app.

All 725 Laws of the Federation, A to Z
916 full judgments and 269 case collections
8,046 legal principles and 124 rules of court
343 drafts, with the Draft Builder
The Law Dictionary - 31,442 terms
Law School notes and 2,082 MCQs

Unlock the library I have an access code

Every Act, case collection and principle beginning with A, B or C is free to read in full, without unlocking - the same boundary as the Android app.