Section 87 Nigeria Tax Administration Act 2025

Section 87 of the Nigeria Tax Administration Act 2025 is about Establishment of the State Internal Revenue Service. It provides as follows:

(1) Without prejudice to the power of the State Government with respect to the administration of the income tax of individuals, Pay As You Earn, Stamp Duties, there is established for each State, the State Internal Revenue Service (State Service).

(2) The State Service shall be autonomous in the day-to-day running of its financial, technical, professional and administrative affairs.