Section 23 Nigeria Revenue Service (Establishment) Act 2025

Section 23 of the Nigeria Revenue Service (Establishment) Act 2025 is about Expenditure of the Service. It provides as follows:

The Fund established under section 22 of this Act shall be used for –
(a) acquisition and upkeep of premises belonging to the Service and any other capital expenditure of the Service ;

(b) costs necessary for the day-to-day operations of the Service ;
(c) investments, maintenance of utilities, staff promotion, training, research and similar activities ;

(d) emoluments and allowances payable to the Executive Chairman and other members of the Board ;
(e) reimbursements to members of the Board or any committee set up by the Board for such expenses as may be expressly authorised by the Service ;
(f) remunerations and other costs of employment of the staff of the Service ;

(g) pensions and other retirement benefits under or under this Act or any other law ;
(h) all sums of money payable by the Service by way of grants-in-aids, gifts, testamentary dispositions and endowments; and

(i) any other payment for anything incidental to the foregoing provisions or in connection with or incidental to any other function of the Service under this Act.

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