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05 What it repealed / replaced
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