Nigeria’s newly renamed revenue authority is set to operate under a restructured framework that brings together previously dispersed tax functions, as the Federal Government moves to streamline revenue collection and oversight.
The Executive Chairman of the Nigeria Revenue Service (NRS), Dr Zacch Adedeji, disclosed this during a televised interview monitored in Abuja. The changes follow the enactment of recent tax reform laws which formally replaced the Federal Inland Revenue Service (FIRS) with the NRS as the country’s apex revenue agency, according to the News Agency of Nigeria (NAN).
Adedeji said the transition goes beyond a change of name, describing it as a comprehensive institutional redesign. He explained that the new structure consolidates several tax and revenue-related responsibilities that were previously handled by different agencies, with a focus on digital systems, data integration, automation and reduced reliance on human discretion.
He also addressed claims that the tax reform laws were modified after their passage by the National Assembly, dismissing the allegations. According to him, only laws that have received presidential assent and have been officially gazetted carry legal authority. He added that in the event of any dispute, the gazetted version of an Act remains the definitive reference for taxpayers, revenue agencies and the courts.
The NRS chairman further said the reforms are aligned with the Federal Government’s wider fiscal strategy. He noted that Nigeria’s tax-to-GDP ratio had increased to about 13.5 per cent as of October 2025 but remained below the continental average and figures recorded in comparable emerging economies.
He said the revenue reforms are aimed at shifting the tax base towards profits and investment returns, rather than capital or subsistence activity, as the government seeks to broaden revenue without imposing additional burdens on low-income earners.
