Nigeria Tax Reform Acts

The four new tax legislations are: the Nigeria Tax Act 2025, which aims to provide a unified fiscal legislation governing taxation in Nigeria, the Nigeria Tax Administration Act 2025, which aims to provide a concise legal framework for the fair, consistent, and efficient administration of all tax laws in Nigeria; the Nigerian Revenue Service (Establishment) Act 2025, which repeals the Federal Inland Revenue Service Establishment Act, No. 13, 2007 and establishes the Nigeria Revenue Service to assess, collect, and account for revenue accruable to the Federal Government of Nigeria; and the Joint Revenue Board (Establishment) Act 2025, which seeks to establish the Joint Revenue Board, the Tax Appeal Tribunal, and the Office of the Tax Ombud, for the harmonisation, coordination and settlement of disputes arising from revenue administration in Nigeria.