Joint Revenue Board of Nigeria (Establishment) Act, 2025
Establishing a unified framework for coordinating revenue collection across federal, state, and local government levels, promoting cooperation and eliminating disputes.
Download Official Document
Access the complete text of the Joint Revenue Board Act, 2025 from the official gazette.
Download Joint Revenue Board Act (PDF)Official document from the Federal Government of Nigeria
What This Act Establishes
Unified Revenue Framework
Coordinated collection across all government levels. Replaces Joint Tax Board.
Tax Appeal Tribunal
Zonal presence. Adjudicates all disputes under NTA/NTAA. Appealable to High Court.
Office of the Tax Ombud
Protects taxpayer rights. Investigates complaints. No fees. Quarterly reports.
Revenue Sharing
Equitable distribution. Derivation-based allocation. Dispute resolution.
Areas of Impact
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Federal Government Revenue
Coordination of federal collection with state and local systems.
Read Articles → 🏢State Revenue Services
State IRS coordinated through the Board. Uniform standards.
Read Articles → 🏘️Local Government Revenue
Local departments integrated into coordination framework.
Read Articles → 🤝Joint Tax Board
Old Joint Tax Board replaced with expanded mandate and membership.
Read Articles → ⚡Revenue Disputes
Structured procedures for inter-governmental disputes. Mediation first.
Read Articles → 💰Revenue Allocation
Equitable distribution framework. Derivation-based. Formula-driven sharing.
Read Articles → ⚖️Tax Appeal Tribunal
Restructured with zonal presence. Adjudicates all tax disputes.
Read Articles → 🛡️Tax Ombud
Protects taxpayer rights. Investigates complaints. Free service.
Read Articles → 🌐Inter-Gov Coordination
Collaboration, information sharing, joint operations between agencies.
Read Articles → 🔒Taxpayer Protection
Enhanced rights. Protection from harassment. Clear complaint procedures.
Read Articles →Implementation Timeline
Act Signed & Effective
June 26, 2025Took effect immediately to establish coordination structures.
Preparation Phase
June – December 2025Board constituted. Tribunal zones established. Ombud office created.
Full Activation
January 1, 2026All coordination and dispute resolution mechanisms fully operational.
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