Nigeria Tax Act
Nigeria Tax Administration Act
Nigeria Revenue Service (NRS) Act
Joint Revenue Board of Nigeria Act
"it's confusing and expensive for small traders" - Emmanuel Okoro
The reform package comprises four major Acts:
These laws aim to harmonise levies, expand the tax base, and replace the old Federal Inland Revenue Service (FIRS) with a centralised authority. On paper, this sounds like an efficiency boost. In reality, many small businesses worry about compliance costs, unclear regulations, and potential penalties.
"I feel like am being pulled to the edge" - Mrs. Funke Adeyemi
“No credible reason exists to delay implementation.” — President Tinubu
"We should allow the lawmakers do their investigations and come up what they consider to be an alterations that is substantial and then they make the decitions as to what to do subsequently" - Taiwo Oloyede
Opposition leaders claim the rollout is hasty and insensitive, citing discrepancies between the bills passed by the National Assembly and the versions in the official gazette. Critics say this undermines trust, transparency, and legislative integrity.
Civil society groups have also called for public education campaigns, warning that poor awareness could increase evasion, disputes, and corruption.
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