Overview
IntroductionOn June 26, 2025, President Bola Ahmed Tinubu signed the Nigerian Tax Reform Bills into law (the Tax Reform Acts), heralding a new era for Nigeria’s tax regime. The Tax Reform Acts aim to consolidate Nigeria’s fragmented tax laws into harmonised statutes, establish a uniform legal and operational framework for tax administration nationwide, improve efficiency in tax collection to facilitate taxpayers' compliance, and maximise tax revenue. The article reviews the Nigerian Tax Reform Acts and highlights key aspects of the Tax Reform Acts. Key Highlights of the Nigerian Tax Reform Acts 2025 The Tax Reform Acts comprise four major legislations, namely: 1) The Nigerian Tax Administration Act (the NTAA); 2) the National Tax Act (the NTA); 3) the Nigerian Revenue Service (Establishment) Act (the NRSA); and 4) the Joint Revenue Board (Establishment) Act (the JRBA).
