Nigeria: “Certified” versions of tax reform legislation released by National Assembly
Intended to address discrepancies in legislation, but errors and gaps in legislation remain
The National Assembly released “certified” versions of the four Acts that together formed the basis of reform of the Nigeria tax system as of January 1, 2026:
- Nigeria Tax Act (NTA) 2025
- Nigeria Tax Administration Act (NTAA) 2025
- Nigeria Revenue Service Establishment Act (NRSEA) 2025
- Joint Revenue Board Establishment Act (JRBEA) 2025
KPMG observation
There were allegations of discrepancies between the harmonized bills transmitted to the president by the National Assembly and the gazetted Acts, which the certified versions of the Acts were intended to address. Nonetheless, the legislation still contains various errors, inconsistencies, gaps, and omissions that need to be addressed.
Read a January 2026 report prepared by the KPMG member firm in Nigeria