Global Daily Tax News, Nigeria Responds To Tax Reform Law Rumours, (Feb 6, 2026)

Authorities in Nigeria have addressed allegations that provisions in four key tax reform bills differ from the text agreed by lawmakers.

The four bills were signed into law on June 26, 2025, by Nigeria's President, Bola Tinubu. They are:

• The Nigeria Tax Bill (Ease of Doing Business), which aims to consolidate Nigeria's fragmented tax laws into a harmonized statute;

• The Nigeria Tax Administration Bill, which establishes a uniform legal and operational framework for tax administration across federal, state, and local governments;

• The Nigeria Revenue Service (Establishment) Bill, which repealed the current Federal Inland Revenue Service Act and is intended to create a "more autonomous and performance-driven" national revenue agency, the Nigeria Revenue Service (NRS); and

• The Joint Revenue Board (Establishment) Bill, which provides for a formal governance structure to facilitate cooperation between revenue authorities at all levels of government.

These laws became effective from January 1, 2026. However, there were claims that the legislation as enacted differed from the language agreed by lawmakers.

Senate President Godswill Akpabio formally addressed and dismissed the allegations, as reported in a January 28, 2026, post on the National Assembly Library Trust Fund website. He was reported as clarifying that any versions of the laws circulating outside of the officially certified copies do not have the force of law and should be disregarded by the public.

"I understand that there is another version that was circulating around, which was not in compliance with what was contained in our votes and proceedings," Akpabio was reported as saying. "There was no adulteration whatsoever. The four acts are ready, gazetted, signed by the President, and certified by the Clerk to the National Assembly (CNA) to avoid confusion."

Akpabio further said correct versions of the laws have been circulated to senators and directed the public to consult only official certified copies of the laws.