Nigeria’s ambitious tax overhaul: a four-act framework signed into law by President Bola Ahmed including the National Revenue Service (Establishment) Act, the Joint Revenue Board (Establishment) Act, the Nigeria Tax Act, the Nigeria Tax Administration Act, on 26th June, 2025 with the former two becoming effective immediately and the latter two taking effect from January 1, 2026, has quickly become a battleground of perception, legal scrutiny and political contestation.
While the federal government and tax authorities have framed the reform a
