Nigeria Revenue Service (Establishment) Act, 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.