Bola Ahmed Tinubu

Consolidates 50+ tax statutes into a single substantive code — replaces PITA, CITA, VAT Act, Petroleum Profits Tax Act, Stamp Duties Act, CGT Act and others.

Unified procedures for tax registration, assessment, dispute resolution, taxpayer rights and penalties across federal, state and LGA authorities.

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

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

Repeals the 2005 EPSRA. Devolves electricity regulation to states — ends the federal monopoly that had existed since independence.

Repeals ISA 2007. Introduces a modernised securities regime — recognises digital assets, expands SEC powers, formalises commodities trading.

Nigeria's first comprehensive primary data-protection law — establishes the Nigeria Data Protection Commission, codifies rights, mandates DPO appointments.

Amended the 2015 Cybercrimes Act after ECOWAS Court ruling on Section 24 — narrows the controversial 'false information' clause, restores civil-liberties safeguards.

Amended version of the original 2023 Act — interest-free loans for undergrad/HND students at federal and state institutions, administered by NELFUND.

Raised the national minimum wage from ₦30,000 to ₦70,000/month — first increase since 2019, contentious 5-year review cycle.