Overview

The Joint Revenue Board of Nigeria (Establishment) Act, 2025 is a Nigerian federal law enacted on 26 June 2025 to establish the Joint Revenue Board, the Tax Appeal Tribunal, and the Office of the Tax Ombud. Its primary objectives are to harmonise and coordinate revenue administration in Nigeria and to provide a mechanism for settling disputes arising from revenue matters. The Act is divided into seven parts: Part I outlines objectives and application; Part II establishes the Joint Revenue Board, detailing its composition, functions, powers, conflict of interest rules, cessation of membership, and delegation of powers; Part III covers management and staff, including the Executive Secretary, staff regulations, and pensions; Part IV addresses financial provisions such as the Board's fund, expenditure, estimates, accounts, annual reports, gifts, borrowing, tax exemptions, and accountability; Part V establishes the Tax Appeal Tribunal with its composition, qualifications for commissioners, jurisdiction, funding, and procedures; Part VI creates the Office of the Tax Ombud, covering appointment, powers, limitations, and reporting; Part VII contains miscellaneous provisions including directives by the National Economic Council, confidentiality, limitation of suits, indemnity, savings and transitional provisions, and interpretation. The Act also includes schedules for further details.

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