36 Establishment of a Revenue Assessment Review Committee and its membership

(1) There is established in the State a Revenue Assessment Review Committee (in this Law referred to as "RARC") to adjudicate on any Objection made by a Taxpayer against a Final and Conclusive Assessment made by the Service.

(2) The RARC shall consist of:

(a) A Chairman who shall be a Legal Practitioner with not less than Fifteen (15)years Post-call experience with cognate experience in Tax Legislation and Tax matters, appointed by the Governor;

(b) The Commissioner responsible for Finance;

(c) Three (3) Persons, at least one of whom shall be a Woman, appointed by the Governor who:

(i) are Persons with professional membership such as ICAN, ANAN or ACCA;

(ii) are members of Chartered Institute of Taxation in Nigeria;

(iii) are knowledgeable about Tax Laws, Regulations, Norms, Practices and operations of Taxation in Nigeria; and

(iv) have shown capacity in management of Trade, Business or a Retired Public Servant in Tax Administration; and

(d) A Legal Practitioner or Accountant with not less than Five (5) years experience in Tax matters appointed by the Governor as Secretary.