Section 25: Administration of Tax Laws. First Schedule.

(1) The Service shall have power to administer all the enactments listed in the First Schedule to this Act and any other enactment or law on taxation in respect of which the National Assembly may confer power, on the Service.
(2) The Service may, with the approval of the Minister by Instrument published in the Federal Gazette, appoint any government agency to collect revenue pursuant to the powers of the Service under subsection (1) of this section.