Nigeria Revenue Service
(Establishment) Act, 2025
Transforming the Federal Inland Revenue Service (FIRS) into the Nigeria Revenue Service with enhanced powers, digital-first administration, and modernized operations to improve tax collection efficiency and taxpayer experience.
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Download NRS Act (PDF)Official document from the Federal Government of Nigeria
Key Features of the New Revenue Service
Enhanced Enforcement Powers
Expands the authority and capabilities of the revenue service to ensure effective tax collection and compliance
Digital-First Tax Administration
Implements modern, technology-driven processes for tax administration, filing, and compliance monitoring
Improved Taxpayer Services
Enhances service delivery with better support systems, clearer processes, and faster response times
Streamlined Collection Processes
Modernizes and simplifies tax collection procedures for improved efficiency and reduced compliance burden
Areas of Transformation
The Nigeria Revenue Service Act brings comprehensive changes across multiple areas of tax administration, modernizing operations and improving service delivery.
Impact on Stakeholders
Individual Taxpayers
- Simplified filing processes through digital platforms
- Faster response times for queries and refunds
- Enhanced taxpayer rights and protection
- Improved access to tax information and services
Businesses and Corporations
- Streamlined compliance procedures
- Digital-first interaction with tax authorities
- Enhanced audit and assessment processes
- Better integration with business systems
Tax Professionals
- New digital tools and platforms for client services
- Updated compliance requirements and procedures
- Enhanced access to tax authority information
- Modernized professional development requirements
Implementation Timeline
Act Signed into Law
2025
The Nigeria Revenue Service (Establishment) Act was officially signed into law, initiating the transformation of FIRS.
Transition and Preparation
2025 - December 31, 2025
FIRS undergoes organizational restructuring, staff retraining, technology upgrades, and system integration to prepare for the new mandate.
Nigeria Revenue Service Launch
January 1, 2026
The Nigeria Revenue Service begins full operations with enhanced powers, digital-first processes, and modernized taxpayer services.
Related Tax Laws
Joint Revenue Board Act
Establishes unified framework for revenue coordination across government levels.
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.
Prepare for the Changes
Understand how the Nigeria Revenue Service transformation affects your tax obligations and compliance requirements. Get expert guidance and support.