Effective June 26, 2025 · Activated January 1, 2026

Joint Revenue Board of Nigeria
(Establishment) Act, 2025

Establishing a unified framework for coordinating revenue collection across federal, state, and local government levels, promoting cooperation and eliminating disputes in Nigeria's revenue administration.

Effective: June 26, 2025

Activated: January 1, 2026

Download Official Document

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Download JBR Act (PDF)

Official document from the Federal Government of Nigeria

Key Provisions

Unified Revenue Framework

Establishes a coordinated system for revenue collection across federal, state, and local government levels

Inter-governmental Cooperation

Creates mechanisms for collaboration and information sharing between different levels of government

Dispute Resolution

Provides structured procedures for resolving revenue-related disputes between government entities

Revenue Sharing Guidelines

Establishes clear guidelines for the sharing of revenue collected across different government levels

Areas of Impact

The Joint Revenue Board Act will significantly impact revenue administration across multiple levels of government and various sectors of the Nigerian economy.

Federal Government Revenue Agencies

State Internal Revenue Services

Local Government Revenue Departments

Joint Tax Board Operations

Inter-governmental Revenue Disputes

Revenue Allocation Mechanisms

Implementation Timeline

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Act Signed into Law

June 26, 2025

The Joint Revenue Board of Nigeria (Establishment) Act was officially signed into law and became effective.

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Preparation Phase

June 2025 - December 31, 2025

Although the Act became effective on June 26, 2025, government agencies prepared for activation by establishing necessary structures and developing operational procedures.

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