SECTION PART I.- PRELIMINARY 1. Short title 2 ... - Lexadin

(3) No person appointed under or employed in carrying out the
provisions of this Act shall be required to produce in any court, any
return, document or assessment, or to divulge or communicate to any
court any matter or thing coming under his notice in the performance of
his duties under this Act except as may be necessary for the purpose of
carrying into effect the provisions of this Act, or in order to institute a
prosecution, or in the course of a prosecution for any offence committed
in relation to tax.
(4) Where under any law in force in any territory outside Nigeria
provision is made for the allowance of relief from income tax and similar
taxes in respect of the payment of income tax and similar taxes in
Nigeria or for the exemption of income from income tax and similar
taxes in respect of income subject to income tax and similar taxes in
Nigeria, the obligation as to secrecy imposed by this section shall not
prevent the disclosure to the authorised officers of the Government in
that territory of such facts as may be necessary to enable the proper relief
or exemption to be given in cases where relief or exemption is claimed
from income tax and similar taxes in Nigeria or from income tax and
similar taxes in that territory. For the purposes of this subsection, tax (as
defined in this Act) shall be regarded as a tax similar to an income tax.
(5) Notwithstanding anything contained in this section, the Board may
permit the Auditor-General of the Federation or any officer duly
authorised in that behalf to have such access to any records or documents
as may be necessary for the performance of his official duties; and the
Auditor-General of the Federation or any such officer shall be deemed to
be a person employed in carrying out the provisions of this Act for the
purpose of this section.
Rules and
forms.
6. (1) The Minister may, from time to time, make rules generally for the
carrying out of the provisions of this Act.
(2) The Board may, from time to time, specify the form of returns,
claims, statements and notices under this Act.
Service and
signature of
notices.
Cap. 192
7. (1) Except where it is provided by this Act that service shall be
effected either personally or by registered post the provisions of section
26 of the Interpretation Act shall apply to the service of a notice, if such
notice is addressed in accordance with the provisions of subsection (3) of
this section.
(2) Where a notice is sent by registered post it shall be deemed to have
been served on the day succeeding the day on which the addressee of the
registered letter containing the notice would have been informed in the
ordinary course of events that such registered letter is awaiting him at a
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