JOINT REVENUE (ESTABLISHMENT) ACT

What Is This Policy?

The Act establishes the Joint Revenue Board of Nigeria (JRB) as a statutory body to harmonize, coordinate, and regulate revenue administration across federal and state levels. It also creates the Tax Appeal Tribunal and the Office of the Tax Ombud to resolve disputes and safeguard taxpayer rights.

Who Does It Target?

The Act is directed at taxpayers nationwide, including individuals, corporations, and institutions. It also targets federal and state revenue authorities, mandating them to cooperate under a unified framework. Financial institutions, auditors, and tax consultants are stakeholders, as they interact directly with the Board

What Does It Aim to Achieve?

The central objective is to create a coordinated and efficient revenue administration system. It seeks to harmonize tax collection, reduce duplication, and strengthen accountability.

Key Features

Establishment of the Joint Revenue Board (JRB). Creation of Tax Appeal Tribunals for dispute resolution. Office of the Tax Ombud to protect taxpayer rights. Composition of the Board: representatives from federal and state revenue services. Delegation of powers for efficient operations. Financial autonomy: ability to accept gifts, borrow, and manage funds.

Current Status

Rollout Stage: active Coverage: applies nationwide Beneficiaries to Date: federal and state government, Taxpayers Funding: Federal allocations, internally generated revenue, and statutory powers to borrow.

How to Access

Federal Government Gazette (2025): Act No. 6, pages A349–382. • Federal Ministry of Finance: https://finance.gov.ng

Important Terms

Term 1- Joint Revenue Board (JRB) The JRB is a statutory body created to harmonize tax administration across federal and state levels. In practice, this means aligning tax policies, reducing duplication, and ensuring consistency in how taxes are assessed and collected nationwide. It is designed to be a “bridge” between the Nigeria Revenue Service (federal) and State Internal Revenue Services, preventing conflicts and improving efficiency. Term 2- Revenue Harmonization This refers to the process of standardizing tax laws, rates, and procedures across different tiers of government. Nigeria has historically faced challenges with multiple taxation and overlapping jurisdictions. Harmonization ensures that taxpayers face a unified system, reducing disputes and improving compliance.

Official Resources

Federal Ministry of Finance: https://finance.gov.ng • Nigeria Revenue Service (NRS): official portal (to be fully integrated with JRB functions). • Headquarters: Abuja. • Email: [email protected] • Phone: +234 (0)9 234 0940 Link to document- https://www.nrs.gov.ng/uploads/Joint_Revenue_Board_Est_Act_2025_5d23f3af26.pdf

Legal Framework

The Joint Revenue Board (Establishment) Act operates under the 1999 Constitution (Section 153 and Third Schedule — establishing the Joint Tax Board framework), the Federal Inland Revenue Service (Establishment) Act 2007, and the Personal Income Tax Act. The Tax Appeal Tribunal framework aligns with the Administration of Criminal Justice Act 2015 for procedural rules, and the Office of the Tax Ombud's mandate derives from the Act's ombudsman provisions modelled on international tax ombudsman best practices.