Section 17 Nigeria Revenue Service (Establishment) Act 2025

Section 17 of the Nigeria Revenue Service (Establishment) Act 2025 is about Executive Directors of the Service. It provides as follows:

(1) The President shall appoint not less than six Executive Directors for the Service, each representing a geopolitical zone, provided that the Executive Chairman and an Executive Director shall not come from the same state

(2) An Executive Director appointed under subsection (1) shall possess academic or professional qualifications and expertise in taxation, accountancy, economics, law, human resource management, or information technology, and the appointment shall ensure diversity of academic or professional qualifications and expertise in the listed fields.

(3) An Executive Director shall –
(a) head and be responsible for the day-to-day administration of a Directorate in the Service; and

(b) perform all such duties or functions as may be required by the Board, Management or Executive Chairman of the Service.

(4) An Executive Director shall hold office for a term of four years and may be renewed for a further term of four years and no more.

(5) An Executive Director shall be paid such remuneration and allowances, as may be determined by the Board.

(6) An Executive Director shall, as provided in this Act, be subject to the terms and conditions of his appointment.

(7) Notwithstanding the provisions of subsection (4), an Executive Director shall cease to hold office as an Executive Director of the Service, where
the –
(a) person resigns by a notice, under his hand, and addressed to the President through the Executive Chairman ;
(b) person becomes incapable of carrying on the functions of the office either arising from an infirmity of body or mind ;

(c) person is convicted of a felony or any offence involving dishonesty or fraud ; or
(d) President is satisfied that it is not in the interest of the Service or in the interest of the public for the person to continue in office, and the Board removes such person from office.

(8) For the purpose of this section, “Directorate” means a group of departments, divisions or units functionally related and aligned with the aim of performing a given function or set of functions relevant to the realisation of the goals of the Service.

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