Joint Revenue Board of Nigeria (Establishment) Act, 2025

Joint Revenue Board of Nigeria (Establishment) Act, 2025

Joint Revenue Board of Nigeria (Establishment) Act is one of the four tax reforms laws signed by President Bola Ahmed Tinubu on the 26^th of June, 2025. It addresses systemic coordination failures within Nigeria’s multi-tiered tax system by establishing a stronger Joint Revenue Board to replace Joint Tax Board.

Click to download the Joint Revenue Board of Nigeria (Establishment) Act, 2025

Joint Revenue Board is to oversee the inter-governmental coordination, revenue sharing, dispute resolution between federal/state/local governments.

Click to download the Joint Revenue Board of Nigeria (Establishment) Act, 2025

The Act also establish taxpayer-focused institutions such as the Tax Ombudsman and a restructured Tax Appeal Tribunal.

Click to download the Joint Revenue Board of Nigeria (Establishment) Act, 2025

These reforms aim to reduce intergovernmental conflicts, improve dispute resolution, and enhance taxpayer confidence in the system. The Act has 61 sections and Schedules.

Click to download the Joint Revenue Board of Nigeria (Establishment) Act, 2025

Click the links below to download the reminder of the four tax reforms laws.

Click to download the Nigeria Tax Administration Act, 2025

Click to download the Nigeria Tax Act, 2025

Click to download the Nigeria Revenue Service (Establishment) Act, 2025

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Joint Revenue Board of Nigeria (Establishment) Act, 2025

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