JRB Policy Summary 2024

Joint Revenue Board of Nigeria (Establishment) Bill, 2024 National Assembly of the Federal Republic of Nigeria

What Is This Bill?

The Joint Revenue Board of Nigeria (Establishment) Bill is a landmark legislative reform designed to unify and modernise revenue administration across Nigeria's federal and subnational tiers. It establishes three distinct institutions — the Joint Revenue Board (JRB), the Tax Appeal Tribunal, and the Office of the Tax Ombud — to harmonise tax policy, resolve inter-authority disputes, and protect taxpayer rights. The Bill is one of four interconnected Tax Reform Bills submitted by President Bola Tinubu in October 2024 to overhaul Nigeria's fiscal architecture.

Who Does It Target?

Federal tax authority — the Nigeria Revenue Service (NRS) and its officials All 36 State Internal Revenue Services and the FCT Internal Revenue Service Local Government Revenue Committees across the federation Individual and corporate taxpayers seeking dispute resolution or rights protection Revenue agencies: Nigeria Customs Service, Federal Road Safety Corps, National Identity Management Commission Domestic and international investors subject to Nigerian tax obligations

What Does It Aim to Achieve?

Establish a unified institutional framework for harmonising revenue administration across all tiers of government Replace the Joint Tax Board with a more powerful, formally constituted Joint Revenue Board with broader mandate Create an independent Tax Appeal Tribunal to adjudicate tax disputes arising from the Nigeria Tax Act and related laws Establish an Office of the Tax Ombud as an independent watchdog to protect taxpayers from arbitrary or unfair tax administration Integrate a national Taxpayer Identification Number (TIN) database across all revenue authorities Reduce instances of multiple taxation, jurisdictional overlaps, and inconsistent tax administration Provide transparent mechanisms for data collection, publication of tax revenue, and tax expenditure reporting

Key Features

Current Status

Legislative Stage: Passed by the Senate in May 2025; harmonisation committee (chaired by Sen. Yahaya Abdullahi) set up to align House and Senate versions before Presidential Assent Package Context: One of four Tax Reform Bills — alongside the Nigeria Tax Bill, Nigeria Tax Administration Bill, and Nigeria Revenue Service (Establishment) Bill — forming the most comprehensive fiscal reform in Nigeria's history Predecessor: Replaces the Joint Tax Board established under the FIRS Act (No. 13 of 2007), which lacked formal corporate status and enforcement powers Tribunal Continuity: Existing Tax Appeal Tribunal proceedings commenced under the FIRS Act shall continue uninterrupted until conclusion under the new framework Controversy: Provisions on derivation-based VAT distribution sparked opposition from the Northern Governors' Forum; harmonisation committee tasked to resolve this How to Access / Who to Contact Taxpayers with Disputes: File appeals with the Tax Appeal Tribunal (zonal offices); contact details to be published in the Federal Gazette upon enactment Taxpayers with Complaints Against Tax Authorities: Lodge complaints with the Office of the Tax Ombud at its HQ in Abuja or any geopolitical zone office — services are free Tax Authorities: Engage the Joint Revenue Board Secretariat (headed by Executive Secretary) for harmonisation guidelines, TIN integration and inter-authority dispute resolution Policy Enquiries: National Assembly — House Committee on Finance: www.nassnig.org | Federal Ministry of Finance: www.finance.gov.ng Tax Reform Bills Resources: www.fiscalreforms.ng

Important Terms

Impact & Metrics

Nigeria currently has over 60 different taxes, levies and charges across federal, state, and local governments — the JRB is designed to eliminate duplications and inconsistencies The Tax Appeal Tribunal replaces a system widely criticised for delays and lack of zonal reach, with structured zonal divisions to improve accessibility The Office of the Tax Ombud introduces, for the first time, a formal and free grievance mechanism for taxpayers at all levels against government revenue authorities The development levy formula guarantees continued funding to TETFUND, NASENI, NITDA and cybersecurity infrastructure even as legacy levies are restructured Tax-to-GDP ratio: Nigeria's ratio stands at approximately 10.8% — among the lowest globally; these reforms aim to improve compliance and broaden the tax base

Official Resources

National Assembly: www.nassnig.org | Federal Ministry of Finance: www.finance.gov.ng Tax Reform Bills Repository: www.fiscalreforms.ng Bill: Joint Revenue Board of Nigeria (Establishment) Bill, 2024 [HB. 1758] — available via National Assembly and fiscalreforms.ng Contact (Post-Enactment): Joint Revenue Board Secretariat, Federal Capital Territory, Abuja Summary prepared using the Policy Summary Template | Source: HB. 1758 JRB Establishment Bill 2024; Templars Law; Deloitte Nigeria; PLACNG; Vanguard News; Senate Committee on Finance | March 2026

Legal Framework

The Joint Revenue Board of Nigeria (Establishment) Bill 2024 forms part of the Tax Reform Acts 2025 package. When enacted, it operates under the 1999 Constitution (Second Schedule on taxation), the Nigeria Tax Act 2025, and the Nigeria Revenue Service (Establishment) Act 2025. The Bill aligns with the Presidential Fiscal Policy and Tax Reform Committee recommendations, the IMF Fiscal Transparency Code, and the OECD standards on cooperative compliance in tax administration.