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.
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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.
Implementation Timeline
Act Signed into Law
2025
The Joint Revenue Board of Nigeria (Establishment) Act was officially signed into law by the President.
Preparation Phase
2025 - December 31, 2025
Government agencies prepare for implementation, establish necessary structures, and develop operational procedures.
Full Implementation
January 1, 2026
The Act comes into full effect, establishing the Joint Revenue Board and implementing new coordination mechanisms.
Related Tax Laws
Nigeria Revenue Service Act
Transforms FIRS into the Nigeria Revenue Service with enhanced powers.
Nigeria Tax Act
Comprehensive reform of Nigeria's tax code into a modern framework.
Nigeria Tax Administration Act
Modernizes tax administration procedures and enforcement mechanisms.
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