Nigeria’s ongoing tax reform efforts reflect a broader ambition to modernize its fiscal framework, enhance revenue generation, and establish a more structured as well as a transparent tax environment. The Nigerian tax reform Acts (the Acts), comprising the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; Joint Revenue Board of Nigeria Act, 2025; and Nigeria Revenue Service (Establishment) Act, 2025, mark a significant milestone in this journey. These reforms aim to consolidate existing tax laws, streamline incentives, a

Nigeria’s ongoing tax reform efforts reflect a broader ambition to modernize its fiscal framework, enhance revenue generation, and establish a more structured as well as a transparent tax environment. The Nigerian tax reform Acts (the Acts), comprising the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; Joint Revenue Board of Nigeria Act, 2025; and Nigeria Revenue Service (Establishment) Act, 2025, mark a significant milestone in this journey. These reforms aim to consolidate existing tax laws, streamline incentives, a