Section 7 Nigeria Revenue Service (Establishment) Act 2025

Section 7 of the Nigeria Revenue Service (Establishment) Act 2025 is about Composition of the Board. It provides as follows:

(1) The Board shall consist of –
(a) the Executive Chairman who shall be the Chairman of the Board; and

(b) the following ex-officio members –
(i) a representative of the Minister responsible for Finance not below the rank of a Director,
(ii) a representative of the Minister responsible for National Planning not below the rank of a Director,

(iii) a representative of the Attorney-General of the Federation not below the rank of a Director,
(iv)a representative of the Minister responsible for Petroleum and Gas Resources not below the rank of a Director,

(v) the Governor of the Central Bank of Nigeria or a representative not below the rank of a Deputy Governor,

(vi) the Chairman of the Revenue Mobilisation, Allocation and Fiscal
Commission or a representative who shall be a Commissioner representing one of the States of the Federation,

(vii) the Comptroller-General of the Nigeria Custom Service or a representative not below the rank of Deputy Comptroller-General,
(viii) the Registrar-General of the Corporate Affairs Commission or a
representative not below the rank of a Director, and

(ix) Executive Directors appointed by the President under this Act.

(2) Notwithstanding the provisions of subsection (1), the President may appoint six members to represent each geopolitical zone of Nigeria on the Board, subject to such individuals possessing academic or professional qualifications and expertise in Taxation, Accountancy, Economics or Fiscal Policy, Law, Human Resource Management, or Information Technology, provided that such appointments shall ensure diversity of academic or professional qualifications and expertise in the listed fields.

(3) All members of the Board, except the Executive Chairman, and the Executive Directors shall serve on a part-time basis.

(4) The supplementary provisions set out in the First Schedule to this Act shall have effect with respect to the proceedings of the Board and other matters mentioned therein.

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