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      The Joint Revenue Board Establishment Act (JREA), 2025 seeks to establish a legal and institutional framework for the harmonisation and coordination of revenue administration in Nigeria.

      Specifically, the Act provides for the establishment of:

      1. The Joint Revenue Board (the Board);
      2. The Tax Appeal Tribunal (TAT); and
      3. The Office of the Tax Ombud.

      The overarching objective is to ensure efficient and coordinated revenue administration across all levels of government, create a robust mechanism for dispute resolution, and safeguard taxpayer rights within the Nigerian tax system.

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      The Joint Revenue Board Establishment Act (JREA), 2025

      The Joint Revenue Board Establishment Act (JREA), 2025
      Adewale Ajayi

      Partner & Head, Tax, Regulatory & People Services

      KPMG in Nigeria