Section 92 Nigeria Tax Administration Act 2025

Section 92 of the Nigeria Tax Administration Act 2025 is about Establishment of the Technical Committee of the State Board. It provides as follows:

(1) There shall be a Technical Committee of the State Board

(“Technical Committee”), which shall comprise the –
(a) Executive Chairman of the State Board, as chairman ;
(b) Directors within the State Service ; and

(c) Legal Adviser to the State Service.

(2) The Technical Committee shall –
(a) consider all matters that require professional and technical expertise and make recommendations to the State Board ;
(b) advise the State Board on all its powers and duties specifically mentioned in section 91 of this Act ;

(c) have powers to co-opt additional staff from within the State Service in the discharge of the duties ; and
(d) attend to such other matters as may, from time to time, be referred to it by the State Board.

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