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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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
June 26, 2025
The Joint Revenue Board of Nigeria (Establishment) Act was officially signed into law and became effective.
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.
Act Activated
January 1, 2026
The Act was activated, fully 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.
Frequently Asked Questions
What is the Joint Revenue Board of Nigeria?
The Joint Revenue Board (JRB) of Nigeria is a body established under the Joint Revenue Board Act, 2025 to coordinate tax administration between the Federal Government and Nigeria's 36 States plus the FCT. It provides a platform for harmonising tax policies, resolving jurisdictional disputes between the NRS (formerly FIRS) and State Internal Revenue Services (SIRS), and improving overall tax compliance across the federation.
What is the composition of the Joint Revenue Board?
The JRB is composed of: the Executive Chairman of the Nigeria Revenue Service (or FIRS) as Chairman; the Executive Chairman of each State Internal Revenue Service (36 states plus FCT); and the Executive Chairman of the Federal Capital Territory Internal Revenue Service. The Board meets quarterly and may convene special sessions on matters of urgent national tax policy importance.
What role does the Joint Revenue Board play in tax policy coordination?
The JRB coordinates between federal and state tax authorities on shared taxpayer bases, particularly for individuals subject to both PAYE (state-level) and federal taxes. It facilitates data sharing, sets minimum standards for state revenue administration, and resolves disputes about which authority has jurisdiction over specific taxpayers or transactions — particularly in border and cross-state cases.
What powers does the Joint Revenue Board have?
The JRB has advisory and coordinative powers rather than direct enforcement authority. It can issue recommendations to the NRS and individual SIRSs on tax policy harmonisation, set minimum professional standards for revenue service personnel across Nigeria, facilitate the exchange of taxpayer information between member bodies, and recommend legislative or regulatory changes to the National Assembly or state assemblies.
How does the Joint Revenue Board relate to State Internal Revenue Services?
State Internal Revenue Services (SIRS) are responsible for administering state-level taxes, primarily Personal Income Tax (PAYE) for residents, land use charges, and other state-specific levies. The JRB provides a coordination mechanism so that state authorities align their practices with federal standards set by the NRS. The JRB's recommendations are not binding on SIRS, but they carry significant weight given the federal government's oversight role in tax policy.
How does the Joint Revenue Board Act 2025 improve tax compliance in Nigeria?
The JRB Act, 2025 strengthens federal-state tax coordination by establishing formal data-sharing protocols between the NRS and SIRSs, creating a joint compliance monitoring framework for large multistate employers, enabling coordinated audit exercises for taxpayers with obligations across multiple states, and standardising taxpayer identification through the shared TIN (Tax Identification Number) system administered jointly.
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