Section 19 Nigeria Revenue Service (Establishment) Act 2025

Section 19 of the Nigeria Revenue Service (Establishment) Act 2025 is about Staff of the Service. It provides as follows:

(1) The Board may appoint such other persons to be employees of the Service for the proper and efficient performance of the functions of the Service under this Act and on such terms and conditions as may be prescribed by the Board.

(2) Where the Board thinks it expedient that any vacancy in the Service should be filled by a person holding office in the Civil Service of the Federation or of a State, it shall notify the appropriate Civil Service to that effect and thereafter the Board, may, by arrangement with the Civil Service Commission concerned, cause such vacancy to be filled by way of secondment or transfer.

(3) On grounds of public policy or for the purpose of capacity building or comparative experience, the Service may approve a temporary stay of any staff of the Service with agencies, organisations or other bodies, subject to such terms and conditions as the Service may deem fit.

(4) The Service may engage relevant professional consultants, or agents to transact any business or to do any act required to be transacted or done in the execution of its functions under this Act, provided that such consultants shall not carry out the duties of assessment or collection of tax, tax compliance or enforcement activities, or routine responsibilities of tax officials.

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