Nigeria Revenue Service (Establishment) Act, 2025
Repeals the Federal Inland Revenue Service Act and creates the Nigeria Revenue Service, which also collects non-tax revenue.
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The Act repeals the FIRS Act and creates the Nigeria Revenue Service (NRS) as a more autonomous national revenue agency. The Presidency said it defines the NRS's expanded mandate, including collection of non-tax revenue, and sets transparency, accountability and efficiency mechanisms. (Paraphrased from the State House statement.)
Who this affects
Taxpayers and businesses dealing with the federal revenue agency, and staff of the former Federal Inland Revenue Service.
What it changes
- 1(Paraphrased) Repeals the Federal Inland Revenue Service Act.
- 2(Paraphrased) Creates the Nigeria Revenue Service with an expanded mandate that includes non-tax revenue collection.
1 section
-.Purpose (paraphrased)
(paraphrased) The Nigeria Revenue Service (Establishment) Bill repeals the current Federal Inland Revenue Service Act and creates a more autonomous and performance-driven national revenue agency, the Nigeria Revenue Service, with an expanded mandate including non-tax revenue collection.
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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