The Nigeria Revenue Service has stated that only Acts of the National Assembly that have been officially gazetted carry legal force, insisting that the recently passed tax reform laws were not altered after legislative approval.
The Executive Chairman of the NRS, Zacch Adedeji, made the clarification during a television interview monitored in Abuja.
He explained that the new tax reform laws formally changed the name of the nation’s apex revenue authority from the Federal Inland Revenue Service (FIRS) to the Nigeria Revenue Service (NRS).
According to Adedeji, the transition from FIRS to NRS is not a cosmetic rebranding exercise but a comprehensive institutional transformation aimed at modernising revenue administration.
He said the reform introduces a centralised, digital and intelligence driven framework that replaces the former fragmented system of revenue collection.
Under the new structure, several tax and revenue related functions previously handled by multiple agencies have been consolidated, with stronger emphasis on automation, data integration and reduced human discretion.
Adedeji dismissed claims that the tax reform laws were modified after passage by the National Assembly, stressing that such allegations are unfounded.
He stated that an Act of the National Assembly only becomes effective after presidential assent and official gazetting, adding that the gazetted version represents the final and authoritative law in the event of any dispute.
According to him, revenue authorities, courts and taxpayers are guided strictly by the gazetted law, not draft bills, committee recommendations or parliamentary debates.
He added that neither the executive arm of government nor the revenue service has the legal power or incentive to alter a law after it has been passed and gazetted.
Adedeji further noted that the overhaul of the Nigeria Revenue Service is designed to align with the Federal Government’s broader fiscal reform agenda.
He revealed that Nigeria’s tax to GDP ratio has improved to about 13.5% as of October 2025, though it remains below the African average and far lower than figures recorded by comparable emerging economies.
According to him, the focus of the new tax regime is to prioritise the taxation of profits and returns rather than capital or investment.
He stressed that the goal of the reforms is to grow prosperity rather than place additional burdens on vulnerable citizens.
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