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