FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT

Section 30: Power to remove books and documents.

2007Section 30 of 70Federal Republic of Nigeria

(1) An officer of the Service authorized by the Executive Chairman, may remove books or documents accessed under section 29 of this Act to make copies.
(2) Any copy of the books or documents removed shall be made and the books or documents returned as soon as practicable.
(3) A copy of a book or document or digital evidence certified by or on behalf of the Executive Chairman is admissible in evidence in court as if it were the original.
(4) The owner of a book or document that is removed under this section is entitled to inspect and obtain a copy of the book or document, at the owner's own expense, at the premises to which the book or document is moved to-
(a) at the time the book or document is moved to the premises ; and
(b) at reasonable times subsequently.

Cite this section

Section 30, FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT (2007).

https://repo.podus.ai/laws/federal-inland-revenue-service-establishment-act/section/30/