Fiscal & Tax · In force

Nigeria Revenue Service (Establishment) Act 2025

Renames FIRS to the Nigeria Revenue Service and expands its mandate to cover customs duties and other federal revenues beyond taxes.

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

The NRS Act rebrands the Federal Inland Revenue Service as the Nigeria Revenue Service and gives it a wider remit. Beyond the federal taxes FIRS already collected, NRS now coordinates customs duties (previously NCS-only) and several non-tax revenues that were sitting in siloed agencies. The Act also formalises NRS as an autonomous service rather than a parastatal of the Finance Ministry.

02 Key provisions · 5
§ 01
FIRS rebranded as Nigeria Revenue Service (NRS)
§ 02
Mandate extended to customs duties and other non-tax federal revenues
§ 03
Autonomy from the Finance Ministry codified
§ 04
Performance-based remuneration regime for NRS staff
§ 05
Mandatory annual revenue performance report to the National Assembly
03 What changed in practice
→
Single federal collector for taxes + customs (Nigeria Customs Service still operationally separate but coordinated)
→
Revenue staff motivation linked to collection performance
→
NRS now reports to the President directly, not the Finance Minister
04 Who it affects
Tax payersImportersNCS officersFIRS legacy staff
Official source
Statehouse press release
Primary regulator / sponsoring institution ↗
Use this law on the site
Tax calculator suite
Cross-linked tool that operationalises this Act
05 What it repealed / replaced
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Back to the register All Acts signed by Tinubu