Section 31 Nigeria Revenue Service (Establishment) Act 2025

Section 31 of the Nigeria Revenue Service (Establishment) Act 2025 is about General directions of the Minister. It provides as follows:

(1) The Minister may, after consultation with the Executive Chairman, give written directions to the Service on general policy matters and the Service shall comply with such directions.

(2) The Minister shall not give any direction in respect of any particular person which would have the effect of requiring the Service to increase or decrease any assessment of tax made or to be made or any relief given or to be given or to defer the collection of any tax or judgement debt due, or which would have the effect of initiating, forbidding the initiation of, withdrawing or altering the normal course of any legal proceeding, relating either to the recovery of any tax or to any offence under any of the tax laws listed in the Second Schedule.

(3) In any legal proceeding under this Act or any of the laws administered by the Service, any act or thing done by the Service or the Board under any of the laws referred to in subsection (2) shall not be subject to challenge on the ground that such act or thing done was not proved to be in accordance with any direction given by the Minister, except on general policy matters under subsection (1).

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