Section 91 Nigeria Tax Administration Act 2025

Section 91 of the Nigeria Tax Administration Act 2025 is about Functions of the State Board. It provides as follows:

(1) The State Board shall –
(a) provide general policy guidelines relating to the functions of the State Service;
(b) manage and superintend policies of the State Service on matters relating to the administration of the revenue assessment, collection and
accounting system under this Act or any other law ;

(c) review and approve the strategic plans of the State Service ;
(d) employ and determine the terms and conditions of service including disciplinary measures of the employees of the State Service ;

(e) stipulate remuneration, allowances, benefits and pensions of staff and employees in consultation with the Governor ;

(f) provide an amount of revenue collected, as may be approved by a State House of Assembly, which shall be retained by the State Service to
defray cost of collection and administration ;

(g) make recommendations, where appropriate, to the Joint Revenue
Board on tax policy, reform, legislation, treaties and tax exemption as may be required, from time to time ; and
(h) do such other things which in its opinion are necessary to ensure efficient performance of the functions of the State Service under this Act.

(2) The State Board may, by notice in the Official Gazette or in writing, authorise any person to –
(a) perform or exercise on behalf of the State Board, any function, duty or power conferred on the State Board ; and

(b) receive any notice or other document to be given or delivered to or in
consequence of this Act and any subsidiary legislation made under it.

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