Nigeria Revenue Service (Establishment) Act, 2025 🇳🇬

Nigeria

Nigeria Revenue Service (Establishment) Act, 2025

Published on 26 June 2025
Assented to on 26 June 2025
Commenced on 26 June 2025
[This is the version of this document from 26 June 2025.]

AN ACT TO REPEAL THE FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT, NO.13, 2007 AND ENACT THE NIGERIA REVENUE SERVICE (ESTABLISHMENT) ACT, 2025, TO ESTABLISH THE NIGERIA REVENUE SERVICE, CHARGED WITH POWERS OF ASSESSMENT, COLLECTION OF, AND ACCOUNTING FOR REVENUE ACCRUABLE TO THE GOVERNMENT OF THE FEDERATION; AND FOR RELATED MATTERS.ENACTED by the National Assembly of the Federal Republic of Nigeria –

Part I – OBJECTIVE AND APPLICATION

1. Objective

The objective of this Act is to provide for a legal, institutional and regulatory framework for the administration of taxes and revenues accruable to the Government of the Federation.

2. Application

This Act applies throughout the Federal Republic of Nigeria

Part II – ESTABLISHMENT OF THE NIGERIA REVENUE SERVICE

3. Establishment of the Nigeria Revenue Service

(1) …

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