Section 42 Nigeria Revenue Service (Establishment) Act 2025

Section 42 of the Nigeria Revenue Service (Establishment) Act 2025 is about Interpretation. It provides as follows:

In this Act –
“authorised officer” means any person employed in the Service or, for the time being, performing duties in relation to tax who has been specifically authorised by the Board or the Executive Chairman to perform or carry out specific functions under this Act ;

“agreement or arrangement” means a tax treaty or tax information exchange agreement imposing an obligation on the government of Nigeria to exchange tax information with another jurisdiction ;
“Board” means the Governing Board of the Service established under
section 6 of this Act ;

“Chairman” means the Chairman of the Board appointed under section 7(1)(a) of this Act ;
“Consultants” include accountants, legal practitioners, tax practitioners or any other professional that has been certified by a recognised professional body in Nigeria, and accredited or enrolled by the Service ;

“document” includes any record of information evidencing a transaction, supporting accounts or schedules, accounting or inventory ledger, including reports, agreements, correspondences, memoranda, minutes of meeting, or any such record however compiled, recorded or stored, whether written or printed or micro-filmed, in digital, magnetic, electronic or optical form or otherwise, and all types of information stored on digital devices, computer or any other similar equipment ;

“Executive Chairman” means the Executive Chairman of the Service appointed under section 16 of this Act ;
“Executive Director” refers to the Executive Director appointed under section 17 of this Act ;

“Government” means the Federal Government, State Government or
the Federal Capital Territory and the Local Government Council ;

“gross misconduct” has the meaning ascribed to it in the Public Service
Rules of the Federal Republic of Nigeria ;

“Judicial Officer” means for the purpose of this Act, a holder of the
judicial office of a court in Nigeria having jurisdiction over any matter contained in this Act or any relevant tax law ;
“Minister” means the Minister responsible for finance and “Ministry” shall be construed accordingly ;

“Nigeria” for the purpose of this Act and the laws listed in the Second Schedule to this Act, means the Federal Republic of Nigeria, and when used in a geographical sense, it includes the territorial waters of the Federal Republic of Nigeria, and any area outside the territorial waters, including the continental shelf, which in accordance with international law has been or may hereafter be designated, under the law of the Federal Republic of Nigeria, as an area within which the right of the Federal Republic of Nigeria with respect to the seabed, its subsoil, its superjacent waters and their natural resources may be exercised now and in the future ;

“person” includes an individual or a body of individuals, a company or body of companies, any incorporated or unincorporated body of persons ;
“President” means the President of the Federal Republic of Nigeria ;
“Service” means the Nigeria Revenue Service established under this Act; and

“tax” includes any duty, levy or other revenue accruable to the Government in full or in part under this Act, the laws listed in the Second Schedule to this Act or any other law.

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