Fiscal & Tax · In force

Joint Revenue Board (Establishment) Act 2025

Creates the Joint Revenue Board, the Tax Appeal Tribunal and the Tax Ombud — coordinating federal, state and local revenue collection.

Signed
2025-06-26
Effective
2026-01-01
Assented by
Status
In force
01 Background

The JRB Act establishes the institutional plumbing for three-tier tax coordination. The Joint Revenue Board harmonises policy across the federal Nigeria Revenue Service, the 36 state revenue services and the 774 LGA tax authorities. A unified Tax Appeal Tribunal replaces the previous fragmented appeals system. The Tax Ombud — modelled on the South African office — gives taxpayers a place to escalate when a revenue authority oversteps.

02 Key provisions · 5
§ 01
Joint Revenue Board: policy coordination across all three tiers of government
§ 02
Tax Appeal Tribunal: single appeal forum, replaces patchwork of bodies
§ 03
Tax Ombud: independent taxpayer-protection office, statutorily empowered
§ 04
Mandatory information-sharing between federal NRS and state revenue services
§ 05
Standardised tax-return formats accepted by all tiers
03 What changed in practice
→
Taxpayers now have a clear escalation path beyond the assessing authority
→
Conflict-of-jurisdiction disputes (e.g. Lagos vs federal VAT) resolved via JRB rather than litigation
→
Single Tax Appeal Tribunal hearing instead of fragmented venues
04 Who it affects
Tax payersState revenue servicesNRSTax practitioners
05 What it repealed / replaced
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