Nigeria Revenue Service (Establishment) Act, 2025
Establishes the Nigeria Revenue Service (NRS) replacing FIRS, defining its powers, governance, mandate, and operational framework for federal tax collection.
Download Official Document
Access the complete text of the Revenue Service Act, 2025 from the official gazette.
Download Revenue Service Act (PDF)Official document from the Federal Government of Nigeria
What This Act Establishes
NRS Establishment
Replaces FIRS. Corporate body. Perpetual succession. Abuja HQ. Zonal offices.
Governance
Board with Chairman, Executive Chairman, ministry reps. Executive Directors.
Digital Mandate
E-filing mandates. Digital audits. Online portal. Automated risk assessment.
Confidentiality
Strict obligations. &naira;5M fine or 3 years imprisonment for unauthorised disclosure.
Areas of Impact
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Federal Tax Collection
NRS assumes all federal functions from FIRS. Broadened mandate including digital economy.
Read Articles → 👥NRS Governance
Board-led with Chairman, Executive Chairman, ministry reps. Executive Directors for operations.
Read Articles → 💻Digital Enforcement
Expanded powers for digital audits, e-filing mandates, automated risk assessment.
Read Articles → 📂Taxpayer Database
Unified national database. Integration with NIN, BVN, and CAC registration systems.
Read Articles → 📄Tax Clearance
NRS issues TCCs confirming compliance. Required for government contracts and forex.
Read Articles → 🔄Staff Transition
All FIRS employees transfer to NRS. Terms preserved. Pension under Reform Act.
Read Articles → 🏛️Ministerial Direction
Minister gives policy direction only. Cannot direct on specific taxpayers or assessments.
Read Articles → 📍Zonal Offices
Nationwide presence for taxpayer services, audits, and enforcement.
Read Articles → 🔍Audit Powers
Comprehensive investigation powers. Bank info requests. Digital forensics.
Read Articles → 💬Policy Advisory
NRS advises government on tax policy, projections, and international matters.
Read Articles →Implementation Timeline
Act Signed & Effective
June 26, 2025Took effect immediately to enable institutional readiness.
Transition Period
June – December 2025FIRS assets, staff, and operations transferred to NRS.
Full Operations
January 1, 2026NRS began administering all taxes under the new NTA framework.
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