Section 32 Nigeria Revenue Service (Establishment) Act 2025

Section 32 of the Nigeria Revenue Service (Establishment) Act 2025 is about Information and documents to be confidential. It provides as follows:

(1) Without prejudice to the provisions of any other Act concerning data privacy or data protection, institutional information or communication, all internal information, communications, documents or memoranda of the Service are confidential.

(2) Except as otherwise provided under this Act, any other law or any enabling agreement or arrangement or as otherwise authorised by the Executive Chairman or management of the Service, any person who discloses or attempts to disclose institutional information, communication, document or memorandum of the Service is liable on conviction to a fine not exceeding N5,000,000 or imprisonment for a term not exceeding three years or both.