Section 41 Nigeria Revenue Service (Establishment) Act 2025

Section 41 of the Nigeria Revenue Service (Establishment) Act 2025 is about Savings and transitional provisions. It provides as follows:

Notwithstanding anything in this Act –
(a) the “Nigeria Revenue Service” is vested with all powers, rights, functions, obligations, and other acts of the Federal Inland Revenue Service (“the Former Service”) ;

(b) anything done or purported to have been done by the Former Service, its Board, Technical Committee or the Executive Chairman shall continue to subsist as if done under this Act and any action or purported action shall be deemed to have been taken by the Service, Board, Technical Committee or Executive Chairman established under this Act ;

(c) the Executive Chairman, members of the Board and Executive Directors holding office in the Former Service before the commencement of this Act are transferred to the Service in their respective capacities, and shall continue to hold office for the unexpired duration of their term ;

(d) the employment of a director, officer or employee who, immediately before the commencement of this Act, held office in the Former Service is transferred to the Service established under this Act on terms and conditions not less favourable than those obtainable immediately upon the commencement of this Act ;

(e) all the rights and obligations previously vested in the Executive Chairman of the Former Service under the repealed Act are transferred to the Executive Chairman appointed under this Act ;

(f) all notices, guidelines, rules, orders, regulations, or other subsidiary legislations, legal proceedings, appeals, made under the repealed Act shall
continue to have effect as if made under the corresponding provisions of
this Act ;

(g) any enforcement process or proceedings commenced or pending prior to the commencement of this Act in connection with any breach, contravention or non-compliance of or under the repealed Act may be continued and disposed of under the repealed Act ;

(h) all assets, funds, resources and other immovable property which, before the commencement of this Act, were vested in the Former Service shall be vested in the Service established under this Act ;

(i) the administration of any real property that was before the coming into effect of this Act under the administration or administrative responsibility of the Former Service is transferred to the Service established under this Act ;

(j) all rights, interests, obligations and liabilities of the Former Service existing before the commencement of this Act under any contract or instrument, or in law or in equity, shall by virtue of this Act, be vested in the Service established under this Act ;

(k) any contract or instrument referred to in paragraph (j) shall be of the same effect against or in favour of the Service established under this Act and shall be enforceable as fully and effectively as if, the Former Service existing before the commencement of this Act, had been named or had been a party ;

(l) every affidavit sworn or document duly certified by an officer of the Former Service before the coming into effect of this Act has the same probative value as if it were sworn or certified by an employee of the Service established under this Act ; and

(m) any disciplinary proceeding, appeal or grievance pending or existing against any employee of the Former Service, shall be continued and completed by the Service established under this Act.

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