The four new tax laws were controversial before they were passed into law and have remained controversial even after they were passed and signed into law
Nigeria commenced the implementation of its new tax laws on 1 January. The laws, among others, make taxation progressive, with the lowest earners being ineligible to pay taxes. The laws also changed the name of the Federal Inland Revenue Service to the Internal Revenue Service.
PREMIUM TIMES reports that the four new laws were controversial before they were passed into law and have remained controversial even after they were passed and signed into law.
This follows allegations by a lawmaker that the laws passed by the National Assembly were different in some areas from the laws gazetted by the federal government.
Although the House of Representatives has established a committee to investigate the allegations, the lawmakers on Saturday released certified true copies of the laws as signed by President Bola Tinubu.
Download the copies of the laws here.
Approved Copy to Print. Nigeria Revenue Service (Establishment) Act, 2025-1.pdf
Final Approved Copy for Print NIGERIA TAX ACT 2025
Approved Copy to Print NIGERIA TAX ADMINISTRATION ACT, 2025.pdf
Approved Copy to Print Joint Revenue Board of Nigeria (Establishment) Act, 2025 B