Nigeria: Coordination of revenue administration
Legislation establishes a framework for harmonized revenue administration.
The Joint Revenue Board Establishment Act (JREA), 2025 seeks to establish a legal and institutional framework for the harmonization and coordination of revenue administration in Nigeria.
Specifically, the legislation provides for the establishment of the:
- Joint Revenue Board
- Tax Appeal Tribunal (TAT)
- Office of the Tax Ombud
The overarching objective is to coordinate efficient revenue administration across all levels of government, create a strong mechanism for dispute resolution, and safeguard taxpayer rights within the Nigerian tax system.
Read a July 2025 report prepared by the KPMG member firm in Nigeria