Nigeria's new tax laws: Inherent errors, inconsistencies, gaps and omissions

On 1 January 2026, the Nigeria Tax Act (NTA) and the Nigeria Tax Administration Act (NTAA) became effective. Though the other two Acts - the Nigeria Revenue Service Establishment Act (NRSEA) and the Joint Revenue Board Establishment Act (JRBEA) - had become effective since June 26, 2025, they were only activated on 1 January 2026.

As a result of allegations of discrepancies between the harmonized bills transmitted to the Presidency by the National Assembly and the Gazetted Acts, the National Assembly has just released the ‘certified’ Acts. Hopefully, this intervention will put this matter to rest but only time will tell.

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