The Nigeria Revenue Service (NRS) has clarified that only officially gazetted Acts of the National Assembly carry legal authority, dismissing claims that the newly enacted tax reform laws were altered after passage.
Executive Chairman Zacch Adedeji made the statement during a televised interview in Abuja, as Nigeria implements its new tax framework, which includes renaming the Federal Inland Revenue Service (FIRS) to the Nigeria Revenue Service (NRS).
Describing the changes as more than a rebranding, Adedeji said the reforms represent a full institutional upgrade, centralising and digitalising revenue administration. Multiple tax and revenue functions previously spread across agencies have been consolidated, with a focus on automation, data integration, and reduced human discretion.
“An Act of the National Assembly only becomes effective after Presidential assent and official gazetting. The gazetted version is the authoritative text in any dispute. Revenue agencies, courts, and taxpayers are guided solely by the gazetted law, not draft bills or committee reports,” he said.
Adedeji dismissed suggestions that the law could be altered after passage, emphasising that the NRS reforms also support broader fiscal objectives. Nigeria’s tax-to-GDP ratio has risen to about 13.5 per cent as of October 2025, though it remains below the African average and peer emerging markets.
“Our aim is to tax prosperity, not poverty,” he said. “We are focusing on taxing profits and returns rather than capital or investment.”
The NRS clarification comes amid public debate over the tax reform laws, reinforcing that only gazetted Acts are binding on taxpayers and revenue officials.
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