Tax Reform 2025
Nigeria Revenue Service (Establishment) Act, 2025
The Nigeria Revenue Service (Establishment) Act, 2025 provides the legal foundation for the establishment, powers, and governance of the Nigeria Revenue Service as the central authority for federal revenue administration. The Act defines the Service’s mandate to assess, collect, account for, and enforce federal taxes and other government revenues. It strengthens institutional independence, accountability, and professionalism, while introducing modern compliance, enforcement, and dispute-management mechanisms to enhance revenue mobilisation.
Nigeria Tax Administration Act, 2025
Nigeria Tax Administration Act, 2025
The Nigeria Tax Administration Act, 2025 sets out a unified procedural framework for the administration of taxes in Nigeria. It standardises rules on registration, filing, assessment, payment, enforcement, audits, objections, appeals, and tax recovery across applicable taxes. The Act is designed to ensure consistency, transparency, and due process in tax administration, while balancing the powers of tax authorities with the rights and obligations of taxpayers.
