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What changes for the 36 states and the FCT.

  1. TaxIn force

    Joint Revenue Board of Nigeria (Establishment) Act, 2025

    Act No. 6 of 2025Signed 26 June 2025Explainer: draft

    This Act sets up three bodies. The Joint Revenue Board brings federal, state and local tax authorities together, settles disputes between them, and works to harmonise taxes and levies across the country. The Tax Appeal Tribunal hears disputes between taxpayers and tax authorities under federal and state tax laws. The Office of the Tax Ombud takes complaints about tax officials, free of charge, and can go to court on a taxpayer's behalf.

    Rights & opportunities

    5 explained
    • A free complaints office for taxpayers
    • The Ombud can go to court for you
    • A tribunal to settle tax disputes
    Explore all 5 explanations →

    What it asks of you

    0 duties explained

    No duties explained in our coverage of this Act yet.

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