Joint Revenue Board (Establishment) Act, 2025
Creates a Joint Revenue Board to coordinate revenue authorities at all levels of government, with a Tax Appeal Tribunal and an Office of the Tax Ombudsman.
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The Act provides a formal governance structure for cooperation between revenue authorities at the federal, state and local levels. The Presidency said it introduces oversight mechanisms, including a Tax Appeal Tribunal and an Office of the Tax Ombudsman. (Paraphrased from the State House statement.)
Who this affects
Taxpayers who dispute assessments, and federal, state and local revenue authorities.
What it changes
- 1(Paraphrased) Formal structure for cooperation between revenue authorities at all levels of government.
- 2(Paraphrased) Establishes a Tax Appeal Tribunal and an Office of the Tax Ombudsman.
1 section
-.Purpose (paraphrased)
(paraphrased) The Joint Revenue Board (Establishment) Bill provides for a formal governance structure to facilitate cooperation between revenue authorities at all levels of government, including a Tax Appeal Tribunal and an Office of the Tax Ombudsman.
This is a readable rendering for citizens. The authoritative text is the gazetted version — linked below.
Passed· National Assembly
28 May 2025
Passage date for the Nigeria Tax Bill per its Schedule; the passage dates of this companion bill were not separately confirmed from a primary document.
Assented
26 June 2025
Signed with the other three tax reform bills at the Presidential Villa, Abuja.
Official text
The gazetted document
Today in the Assembly
Sittings, motions and divisions, day by day
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